TMI BlogThe Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (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) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In the said rules, in FORM GST RFD-01 , (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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