Odisha Goods and Services Tax (Third Amendment) Rules, 2021 - 13894 - FIN-CT1-TAX-0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 7th May, 2021 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 recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (i) in sub-rule (4) of rule 36, after the proviso, the following proviso shall be inserted, namely:- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1 st day of May, 2021 till the 28th day of May, 2021. . [ No. 13894 - FIN-CT1-TAX-0002/2020] By order of the Governor Special Secretary to Government