EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 979, CUTTACK, TUESDAY, JUNE 19, 2018 / JAISTHA 29, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 19th June, 2018
S.R.O. No. 230/2018— 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 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) These rules may be called the Odisha Goods and Services Tax (Sixth 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 58, after sub-rule (1), the following sub-rule shall be inserted, namely:—
“(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in
more than one State or Union Territory having the same Permanent Account Number, he
may apply for a unique common enrolment number by submitting the details in FORM
GST ENR-02using any one of his Goods and Services Tax Identification Numbers, and
upon validation of the details furnished, a unique common enrolment number shall be
generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment
number, he shall not be eligible to use any of the Goods and Services Tax Identification
Numbers for the purposes of the said Chapter XVI.”
3. In the said rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted,
namely:—
“Provided that where the circumstances so warrant, the Commissioner, or any other
officer authorised by him, may, on sufficient cause being shown, extend the time for
recording of the final report in Part B of FORM EWB-03, for a further period not
exceeding three days.
Explanation.- The period of twenty-four hours or, as the case may be, three days shall be
counted from the midnight of the date on which the vehicle was intercepted.”
4. In the said rules, in rule 142, in sub-rule (5), after the words and figures “of Section 76”,
the words and figures “or Section 129 or Section 130” shall be inserted.
