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TMI BlogThe Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), for the proviso to clause (b) of sub-rule (1) of rule 40, the following proviso shall be substituted, namely:- Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner 3. In the said rules, for sub-rule (4) of rule 90, the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in the FORM GST RFD-03 under the Central Goods and Services Tax Rules, 2017, the same shall also be deemed to have been communicated under this rule along with the defici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, the following Statement shall be inserted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to Section 54(3)] Sl.No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax No. Date Taxable Value Integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) for DECLARATION , the following Declaration and Undertaking shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) after Statement 5A, the following Statement shall be inserted, namely:- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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