Odisha Goods and Services Tax (Ninth Amendment) Rules, 2021 - 34469-FIN-CT1-TAX-0001/2021 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 10 th December, 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 (Ninth Amendment) Rules, 2021. (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, in FORM GST DRC-03 , - (a) In the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC- 01A , Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (2), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 [No. 34469-FIN-CT1-TAX-0001/2021] By Order of the Governor Under Secretary to Government