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TMI BlogOdisha Goods and Services Tax (Fourth Amendment) Rules, 2023.X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise provided in these rules, they shall come into 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), rule 28 shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely :-- "(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.". 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Act or the rules made thereunder for any period prior or to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Or Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued dated . . . . . . . . . Whereas no reply to the show-cause notice has been submitted, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or Whereas reply to the show-cause notice has been submitted vide letter dated. . . . . ., and whereas, the undersigned on examination of your reply to show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show-cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s) : i. ii. The effective date of cancellation of registration is < X X X X Extracts X X X X X X X X Extracts X X X X ..... uding Higher Auditing (7) Graduate or Postgraduate or its equivalent degree in Business Administration (8) Graduate or Postgraduate or its equivalent degree in Business Management (9) Degree examination of any Foreign University recognized by any Indian University (10) Retired Government Officials (11) Sales tax practitioner under existing law for a period of not less than five years (12) Tax return prepare under existing law for a period of not less than five years (13) Any other examination notified by Government Note : Sr. Nos. (4) to (8) of the table should be from an Indian University established by any law for the time being in force." ; 9. In the said rules, in Form GST DRC-22, after the last paragraph, the following paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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