EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 629, CUTTACK, WEDNESDAY, APRIL 18, 2018/ CHAITRA 28, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 18th April, 2018

S.R.O. No. 149/2018— 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 recommendation 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 (Fourth

Amendment) Rules, 2018.

(2) 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) in rule 89, for sub-rule (5), the following sub-rule shall be substituted,

namely:—

“(5). In the case of refund on account of inverted duty structure, refund of input tax

credit shall be granted as per the following formula:—

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and

services) x Net ITC÷ Adjusted Total Turnover} - tax payable on such inverted

rated supply of goods and services.

Explanation:-For the purposes of this sub-rule, the expressions –

(a) “Net ITC” shall mean input tax credit availed on inputs during the relevant

period other than the input tax credit availed for which refund is claimed

under sub-rules (4A) or (4B) or both; and

(b) “Adjusted Total turnover” shall have the same meaning as assigned to it in

sub-rule (4).”;

3. In the said rules, for rule 97, the following rule shall be substituted, namely:—

“97.

Consumer Welfare Fund.— (1) All amounts of State tax and income from

investment along with other monies specified in Section 57 of the Odisha Goods

and Services Tax Act, 2017 (Odisha Act 7 of 2017) shall be credited to the Fund:

Provided that an amount equivalent to fifty per cent. of the amount of

integrated tax determined under sub-section (5) of Section 54 of the Central Goods

and Services Tax Act, 2017(12 of 2017), read with Section 20 of the Integrated

Goods and Services Tax Act, 2017(13 of 2017), shall be deposited in the Fund.

(2) Where any amount, having been credited to the Fund, is ordered or

directed to be paid to any claimant by the proper officer, Appellate Authority or

court, the same shall be paid from the Fund.

(3) Accounts of the Fund maintained by the State Government shall be

subject to audit by the Comptroller and Auditor General of India.

(4) The Government shall, by an order, constitute a Standing Committee

(hereinafter referred to as the ‘Committee’) with a Chairman, a Vice-Chairman, a

Member Secretary and such other members as it may deem fit and the Committee

shall make recommendations for proper utilisation of the money credited to the

Fund for welfare of the consumers.

(5) (a) The Committee shall meet as and when necessary, generally four

times in a year;

(b) the Committee shall meet at such time and place as the Chairman, or

in his absence, the Vice-Chairman of the Committee may deem fit;

or in his absence, by the Vice-Chairman;

(d) the meeting of the Committee shall be called, after giving at least ten

days’ notice in writing to every member;

(e) the notice of the meeting of the Committee shall specify the place,

date and hour of the meeting and shall contain statement of business

to be transacted thereat;

(f) no proceeding of the Committee shall be valid, unless it is presided

over by the Chairman or Vice-Chairman and attended by a minimum

of three other members.

(6) The Committee shall have powers —

(a) to require any applicant to get registered with any authority as the

State Government may specify;

(b) to require any applicant to produce before it, or before a duly

authorized officer of the State Government, such books, accounts,

documents, instruments, or commodities in custody and control of

the applicant, as may be necessary for proper evaluation of the

application;

premises, from which activities claimed to be for the welfare of

consumers are stated to be carried on, to a duly authorised officer of

the State Government;

(d) to get the accounts of the applicants audited, for ensuring proper

utilisation of the grant;

(e) to require any applicant, in case of any default, or suppression of

material information on his part, to refund in lump-sum along with

accrued interest, the sanctioned grant to the Committee, and to be

subject to prosecution under the Act;

(f) to recover any sum due from any applicant in accordance with the

provisions of the Act;

(g) to require any applicant, or class of applicants to submit a periodical

report, indicating proper utilisation of the grant;

(h) to reject an application placed before it on account of factual

inconsistency, or inaccuracy in material particulars;

(i) to recommend minimum financial assistance, by way of grant to an

applicant, having regard to his financial status, and importance and

utility of the nature of activity under pursuit, after ensuring that the

financial assistance provided shall not be misutilised;

(j) to identify beneficial and safe sectors, where investments out of Fund

may be made, and make recommendations, accordingly;

(k) to relax the conditions required for the period of engagement in

consumer welfare activities of an applicant;

(l) to make guidelines for the management, and administration of the

Fund.

(7) The Committee shall not consider an application, unless it has been

inquired into, in material details and recommended for consideration accordingly, by

the Member Secretary.

(8) The Committee shall make recommendations:—

(a) for making available grants to any applicant;

(b) for investment of the money available in the Fund;

expenses incurred by a complainant, or class of complainants in a

consumer dispute, after its final adjudication;

(d) for making available grants for any other purpose recommended by

the Central Consumer Protection Council (as may be considered

appropriate by the Committee);

(e) for making available up to 50% of the funds credited to the Fund

each year, for publicity or consumer awareness on GST, provided

the availability of funds for consumer welfare activities of the Food

Supplies and Consumer Welfare Department is not less than twenty

five crore rupees per annum.

Explanation.— For the purposes of this rule,

(a) 'applicant' means,

(i) the Central Government or State Government;

(ii) regulatory authorities or autonomous bodies constituted under an Act

of Parliament or the Legislature of a State;

(iii) any agency or organization engaged in consumer welfare activities

for a minimum period of three years, registered under the Companies

Act, 2013 (18 of 2013) or under any other law for the time being in

force;

(iv) village or mandal or samiti or samiti level co-operatives of consumers

especially Women, Scheduled Castes and Scheduled Tribes;

(v) an educational or research institution incorporated by an Act of

Parliament or the Legislature of a State or Union Territory in India or

other educational institutions established by an Act of Parliament or

declared to be deemed as a University under section 3 of the

University Grants Commission Act, 1956 (3 of 1956) and which has

consumers studies as part of its curriculum for a minimum period of

three years; and

(vi) a complainant as defined under clause (b) of sub-section (1) of

section 2 of the Consumer Protection Act, 1986 (68 of 1986), who

applies for reimbursement of legal expenses incurred by him in a case

instituted by him in a consumer dispute redressal agency.

(b) 'application' means an application in the form as specified by the

Standing Committee from time to time;

Protection Council, established under sub-section (1) of section 4 of the

Consumer Protection Act, 1986 (68 of 1986), for promotion and

protection of rights of consumers;

(d) 'Committee' means the Committee constituted under sub-rule (4);

(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-

section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of

1986), and includes consumer of goods on which State tax has been

paid;

(f) ‘Fund’ means the Consumer Welfare Fund established by the State

Government Section 57 of the Odisha Goods and Services Tax Act,

2017 (Odisha Act 7 of 2017);

(g) 'proper officer' means the officer having the power under the Act to

make an order that the whole or any part of the State tax is refundable.”

4. In the said rules, in FORM GST ITC-03, after entry 5 (e), for the instruction

against “**”, the following instruction shall be substituted, namely:—

“** The value of capital goods shall be the invoice value reduced by 1/60^th per

month or part thereof from the date of invoice”

5. In the said rules, after FORM GSTR-8, the following FORM shall be inserted,

namely:—

“FORM GSTR-10

(See rule 81)

Final Return

1. GSTIN

2. Legal Name

3. Trade Name, if any

Address for future correspondence.

Effective date of cancellation of registration

(Date of closure of business or the date from which

registration is to be cancelled)

Reference number of cancellation order

Date of cancellation order

8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and

capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to

Government.

Sl.

No.

GSTIN

Invoice/

Bill of

Entry

Description

of inputs

held in stock,

inputs

contained in

semi-

finished or

finished

goods held

in stock and

capital goods

/plant and

machinery

Unit

Quantity

Code

(UQC)

Qty

Value (As

adjusted

by debit /

credit

note)

Input tax credit/

Tax payable (whichever is higher) (Rs.)

No.

Central

tax

State/

Union

territo

ry tax

Integrated

tax

Cess

8 (a) Inputs held in stock (where invoice is available)

8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)

8 (c) Capital goods/plant and machinery held in stock

8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock ( where

invoice is not available)

9. Amount of tax payable and paid (based on Table 8)

Sl.

No.

Description

ITC

reversible/Tax

payable

Tax paid

along with

application

for

cancellation

registration

(GST REG-

16)

Balance

tax

payable

(3-4)

Amount

paid

through

debit to

electronic

cash

ledger

Amount paid through debit to

electronic credit ledger

Central

Tax

State/

Union

territory

Tax

Integrated

Tax

Cess

Central

Tax

State/

Union

territory

Tax

Integrated

Tax

Cess

10. Interest, late fee payable and paid

Description

Amount

payable

Amount Paid

(I) Interest on account of

(a)

Integrated Tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central Tax

(b) State/Union territory tax

11. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of authorized signatory _______________________________________

Name _______________________________________

Designation/Status ____________________________

Date - dd/mm/yyyy

Instructions:

1. This form is not required to be filed by taxpayers or persons who are registered as :—

(i)

Input Service Distributors;

(ii)

Persons paying tax under section 10;

(iii)

Non-resident taxable person;

(iv) Persons required to deduct tax at source under section 51; and

(v)

Persons required to collect tax at source under section 52.

2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of

capital goods/plant and machinery on which input tax credit has been availed.

3. Following points need to be taken care of while providing details of stock at Sl. No.8:

(i)

where the tax invoices related to the inputs held in stock or inputs contained in

semi-finished or finished goods held in stock are not available, the registered

person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing

market price of the goods;

(ii)

in case of capital goods/ plant and machinery, the value should be the invoice value

reduced by 1/60^thper month or part thereof from the date of invoice/purchase taking

useful life as five years.

4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8

(against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost

accountant. Copy of the certificate shall be uploaded while filing the details.”

6. In the said rules, for FORM GST DRC-07, the following form shall be substituted, namely:—

“FORM GST DRC-07

[See rule 142(5)]

Summary of the order

1. Details of order –

(a) Order No.

(b) Order date

2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of

turnover, excess ITC claimed, excess refund released, place of supply, others (specify)

3. Description of goods / services –

Sl. No.

HSN

Description

4. Details of demand

(Amount in Rs.)

Sl.

No.

Tax

rate

Turnover

Place of

supply

Act

Tax/

Cess

Interest

Penalty

Others

Signature

Name

Designation

Copy to –

[No.13531– FIN-CT1-TAX-0034/2017/FIN.]

By Order of the Governor

S. ROUT

Under Secretary to Government

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

Ex. Gaz. 106-173+500