Odisha Goods and Services Tax (Seventh Amendment) Rules, 2021 - 29372-FIN-CT1-TAX-0001/2021 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 26 th October, 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 (Seventh Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, 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,- (i) in sub-rule (1) of rule 26, - (a) in the fourth proviso, for the figures, letters and words 31 st day of August, 2021 , the figures, letters and words 31 st day of October, 2021 shall be substituted; (b) with effect from the 1 st day of November, 2021, all the provisos shall be omitted; (ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. ; (iii) in FORM GST ASMT-14 , - (a) after the words, with effect from ____ , the words, vide Order Reference No._______ , dated____ shall be inserted; (b) the words, for conducting business without registration despite being liable for registration shall be omitted; (c) at the end after the word Designtion , the word Address shall be inserted. [No. 29372-FIN-CT1-TAX-0001/2021] By Order of the Governor Under Secretary to Government