EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 443, CUTTACK, FRIDAY, MARCH 23, 2018 / CHAITRA 2, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 23rd March, 2018

S.R.O. No. 105/2018— In exercise of the powers conferred by Section 164 of the

Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government,

on 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 (Third

Amendment) Rules, 2018.

(2) Rules 1, 2, 3, 4, 5, 6, and 7 shall come into force on the date of their

publication in the Odisha Gazette.

(3) Rule 8 shall come into force with effect from the 1st April, 2018.

2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter referred to as the

said rules), in rule 45, in sub-rule (1), after the words, “where such goods are sent directly

to a job worker”, occurring at the end, the following shall be inserted, namely:—

“,and where the goods are sent from one job worker to another job worker, the

challan may be issued either by the principal or the job worker sending the goods to

another job worker:

Provided that the challan issued by the principal may be endorsed by the job

worker, indicating therein the quantity and description of goods where the goods are

sent by one job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be further

endorsed by another job worker, indicating therein the quantity and description of

goods where the goods are sent by one job worker to another or are returned to the

principal.”;

3. In the said rules, in rule 127, in clause (iv), after the words “to furnish a

performance report to the Council by the tenth”, the word “day” shall be inserted;

4. In the said rules, in rule 129, in sub-rule (6), for the words “as allowed by the

Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;

2

5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules may be

inserted, namely:—

“(4) If the report of the Director General of Safeguards referred to in sub-rule (6)

of rule 129 recommends that there is contravention or even non-contravention of

the provisions of Section 171 or these rules, but the Authority is of the opinion

that further investigation or inquiry is called for in the matter,it may, for reasons to

be recorded in writing, refer the matter to the Director General of Safeguards to

cause further investigation or inquiry in accordance with the provisions of the Act

and these rules.”;

6. In the said rules, for rule 134, the following rule shall be substituted, namely:—

“134. Decision to be taken by the majority.— (1) A minimum of three

members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point

shall be decided according to the opinion of the majority of the members present

and voting, and in the event of equality of votes, the Chairman shall have the

second or casting vote.”;

7. In the said rules, after rule 137, in the Explanation, in clause (c), after sub-clause

(b), the following sub-clause shall be inserted, namely:—

“(c). any other person alleging, under sub-rule (1) of rule 128, that a registered

person has not passed on the benefit of reduction in the rate of tax on any supply

of goods or services or the benefit of input tax credit to the recipient by way of

commensurate reduction in prices.”;

8. In the said rules, after rule 138D, the following Explanation shall be inserted,

namely:—

“Explanation. — For the purposes of this Chapter, the expressions ‘transported by

railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and

‘movement of goods by rail’ does not include cases where leasing of parcel space

by Railways takes place.”.

[No.7870– FIN-CT1-TAX-0034/2017/FIN.]

By Order of the Governor

S. ROUT

Deputy Secretary to Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 2150-173+500