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TMI BlogThe Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... e State Government 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 (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1 st of July, 2017 (4) Rule 8 shall be deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date. 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. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules, in rule 138 in sub-rule (1), the following provisos shall be inserted, namely - Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment Provided further that where handicraft goods are transported from one State to another by a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Serial No 7A. in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely - 'Instructions 1. Central Tax credit in terms of sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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