The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017. - 29755-FIN-CT1-TAX-0034/2017 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT ********* NOTIFICATION The 13 th October, 2017 S.R.O. No. - In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) , the State Government, on the recommendation of the Goods and Service Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (I) These rules may be called the Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10 : Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. . 3. In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st October shall be substituted. 4. In the said rules, after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies. 5. In the said rules, in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; and (b) after the words by whatever name called , the words for the supply of services made during a month at the end of the month shall be inserted. 6. In the said rules, in rule 62, the following proviso shall be added to sub-rule (i), namely:- Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10 . . 7. In the said rules, in FORM GST CMP-02 , for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted. 8. In the said rules, in FORM GSTR-1 , for Table 6, the following Table shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1. 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 9. In the said rules, in FORM GSTR-1A, for Table 4, the following Table shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports 10. In the said rules, in FORM GSTR-4 , after instruction no. 9, the following instruction shall be inserted, namely:- 10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. 11. In the said rules, in rule 118, for the words a period of ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as may be extended by the Commissioner shall be substituted. 12. In the said rules, in rule 119, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as may be extended by the Commissioner shall be substituted; 13. In the said rules, in rule 120, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as may be extended by the Commissioner shall be substituted; 14. In the said rules, in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be inserted; 15. In the said rules, in FORM GST REG-29 , - (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; and (b) under sub-heading PART-A, against item (i), for the word and letters Provisional ID , the letters GSTIN shall be substituted. [No. 29755-FIN-CT1-TAX-0034/2017] By order of the Governor Deputy Secretary to Government Memo No. 28756/F. Date-13.10.2017