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TMI BlogThe Odisha Goods and Services Tax (Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; 3. in the said rules, in rule 7, in the Table, (a) in Serial Number 1, in column number (3), for the words one per cent. , the words half per cent of the turnover in the State shall be substituted; (b) in Serial Number 2, in column number (3), for the words two and a half per cent. , the words two and a half per cent of the turnover in the State shall be substituted; and (c) in Serial Number 3, in column number (3), for the words half per cent. , the words half per cent of the turnover of taxable supplies of goods in the State shall be substituted; 4. In the said rules, in rule 20, the proviso shall be omitted. 5. In the said rules, in rule 24, in sub-rule (4), for the figures, letters and word 31 st December, 2017 , the figures, letters and word 31st March, 2018 shall be substituted. 6. In the said rules, after rule31 the following rule shall be inserted, namely:- 31A.Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ; 8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as , - and , / respectively, and any combination thereof, unique for a financial year; (iii) date of its issue; (iv) Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or input services to the extent used in making such export of goods, shall be granted. 11. In the said rules, in rule 96, (a) in sub-rule (1), for the words an exporter , the words an exporter of goods shall be substituted; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; and (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Odisha, Finance Department no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government of Odisha, Finance Department notification number 27473-FIN-CT1-TAX-0043/2017, dated the 16th September, 2017, published in the Odisha Gazette Extraordinary Issue No. 1526 dated 16th September, 2017 bearing S.R.O. No 403/2017 as amended from time to time. Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of Section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, Integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 , the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Distance Validity period (1) (2) (3) 1. Up to 100 km. One day 2. For every 100 km or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation .-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). ; 13. In the said rules, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; 14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) after Statement 3A, the following Statement shall be inserted, 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 Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : Generator : Vehicle Number : Number of E-Way Bills E-Way Bill Number ; 17.In the said rules, in FORM GST EWB-03 , for the letters UT , at both places where they occur, the words Union territory shall be substituted; 18. In the said rules, in FORM GST INV-01 , for the letters UT , the words Union territory shall be substituted. [No.2218-FIN-CT1-TAX-0034/2017/FIN.] By Order of the Governor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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