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TMI BlogThe Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 17), 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 Odish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-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 figu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 "GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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