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TMI BlogOdisha Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (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.(1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished in FORM GSTR-2 by such person shall be omitted; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input tax credit in respect of shall be inserted; 4. In rule 37 of the said rules, (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- (1) A registered person, who has availed of input tax credit on any inward s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said rules, in sub-rule (1), the words, letters and figure, FORM GSTR-2 and at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted; 10. In rule 83 of the said rules, in sub-r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, FORM GSTR-3 or FORM GSTR-3B, as the case may be , the letters and figure, FORM GSTR-3B shall be substituted; 14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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