9911796707
TMI BlogThe Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (a) of sub-section (9) of Section 25 shall be applicable to the territory of India. 3. In the said rules, in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify. . 4. In the said rules, in rule 89, for sub-rule (4), the following sub-rule shall be substituted, namely:- (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC Adjusted Total Tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 5. In the said rules, in rule 95, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11 . ; and (ii) in sub-rule (3), in clause (a), the words and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any shall be omitted. 6. In the said rules, in rule 96, (i) in the heading, after the words paid on goods , the words or services shall be inserted; and (ii) after sub-rule (8), the following sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Father s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3. 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India (if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. 4. Scanned copy of documents regarding appointment as representative in India, if applicable 5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I --------- (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that name of the authorised signatory to act as an authorised signatory for the business Name of the Business for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
