EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1997, CUTTACK, TUESDAY, OCTOBER 30, 2018/KARTIKA 8, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 30th October, 2018

S.R.O. No.434/2018— 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. (1) These rules may be called the Odisha Goods and Services Tax (Thirteenth

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), after rule 83, the following rule shall be inserted, namely:—

“83A. Examination of Goods and Services Tax Practitioners.— (1) Every person referred to in

clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner

under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.

(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as

“NACIN”) shall conduct the examination.

(3) The examination shall be conducted twice in a year as per the schedule of the examination

published by NACIN every year on the official websites of the Board, NACIN, common portal, GST

Council Secretariat and in the leading English and regional newspapers.

(4) (i)A person who is required to pass the examination shall register online on a website specified

by NACIN.

(ii) A person who registers for the examination shall pay examination fee as specified by NACIN,

and the amount for the same and the manner of its payment shall be specified by NACIN on the

official websites of the Board, NACIN and common portal.

(5) The examination shall be held across India at the designated centers. The candidate shall be given

an option to choose from the list of centers as provided by NACIN at the time of registration.

(6) (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is

required to pass the examination within two years of enrolment:

Provided that if a person is enrolled as a goods and services tax practitioner before 1st of

July 2018, he shall get one more year to pass the examination:

Provided further that for a goods and services tax practitioner to whom the provisions of

clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in

the second proviso of sub-rule (3) of said rule.

(ii)A person required to pass the examination may avail of any number of attempts but these

attempts shall be within the period as specified in clause (i).

(iii) A person shall register and pay the requisite fee every time he intends to appear at the

examination.

(iv) In case the goods and services tax practitioner having applied for appearing in the examination is

prevented from availing one or more attempts due to unforeseen circumstances such as critical

illness, accident or natural calamity, he may make a request in writing to the jurisdictional

Commissioner for granting him one additional attempt to pass the examination, within thirty days of

conduct of the said examination. NACIN may consider such requests on merits based on

recommendations of the jurisdictional Commissioner.

(7) The examination shall be a Computer Based Test. It shall have one question paper consisting of

Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.

(8) A person shall be required to secure fifty per cent. of the total marks.

(9) (i) NACIN shall issue examination guidelines covering issues such as procedure of

registration, payment of fee, nature of identity documents, provision of admit card, manner

of reporting at the examination center, prohibition on possession of certain items in the

examination center, procedure of making representation and the manner of its disposal.

(ii)Any person who is or has been found to be indulging in unfair means or practices shall be dealt

in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or

practices by a person is as under: -

(a) obtaining support for his candidature by any means;

(b) impersonating;

(d) resorting to any unfair means or practices in connection with the examination or in

connection with the result of the examination;

(e) found in possession of any paper, book, note or any other material, the use of which is

not permitted in the examination center;

(f) communicating with others or exchanging calculators, chits, papers etc. (on which

something is written);

(g) misbehaving in the examination center in any manner;

(h) tampering with the hardware and/or software deployed; and

(i) attempting to commit or, as the case may be, to abet in the commission of all or any of

the acts specified in the foregoing clauses.

(10) If any person is or has been found to be indulging in use of unfair means or practices, NACIN

may, after considering his representation, if any, declare him disqualified for the examination.

(11) NACIN shall declare the results within one month of the conduct of examination on the

official websites of the Board, NACIN, GST Council Secretariat, common portal and State

Tax Department of the respective States or Union territories, if any. The results shall also be

communicated to the applicants by e-mail and/or by post.

(12) A person not satisfied with his result may represent in writing, clearly specifying the reasons

therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on

the official websites of the Board, NACIN and common portal.

(13) Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient

to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with

respect to any class or category of persons.

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

(a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the

place declared as address in the application for enrolment as the GST Practitioner in

FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling

authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of

State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State;

(b) NACIN means the National Academy of Customs, Indirect Taxes and Narcotics as

notified by the Commissioner of State Tax, Odisha in the notification No. 8098/CT,

dated the 28th May, 2018.

Annexure-A

[See sub-rule(7) of rule 83A]

Pattern and Syllabus of the Examination

PAPER: GST Law & Procedures:

Time allowed:

2 hours and 30 minutes

Number of Multiple Choice Questions:

100

Language of Questions:

English and Hindi

Maximum marks:

200

Qualifying marks:

100

No negative marking

Syllabus:

The Central Goods and Services Tax Act, 2017

The Integrated Goods and Services Tax Act, 2017

Odisha Goods and Services Tax Acts, 2017

The Union territory Goods and Services Tax Act, 2017

The Goods and Services Tax (Compensation to States) Act, 2017

The Central Goods and Services Tax Rules, 2017

The Integrated Goods and Services Tax Rules, 2017

Odisha Goods and Services Tax Rules, 2017

Notifications, Circulars and orders issued, from time to time, under the said Acts and Rules.”.

3. In the said rules, after rule 142, the following rule shall be inserted, namely:—

“142A. Procedure for recovery of dues under existing laws. — (1) A summary of

order issued under any of the existing laws creating demand of tax, interest, penalty, fee

or any other dues which becomes recoverable consequent to proceedings launched under

the existing law before, on or after the appointed day shall, unless recovered under that

law, be recovered under the Act and may be uploaded in FORM GST DRC-07A

electronically on the common portal for recovery under the Act and the demand of the

order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.

(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or

quashed in any proceedings, including in appeal, review or revision, or the recovery is

made under the existing laws, a summary thereof shall be uploaded on the common

portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM

GST PMT-01 shall be updated accordingly.”.

4. In the said rules, in FORM GST REG-16,—

(a) against serial number 7, for the heading, the following heading shall be substituted,

namely:—

“In case of transfer, merger of business and change in constitution leading to change

in PAN, particulars of registration of entity in which merged, amalgamated, transferred,

etc.”;

(b) in the instruction, after the Table, for the paragraphs beginning with the words “In case

of death of sole proprietor” and ending with the words “surrender of registration falls”,

the following paragraphs shall be substituted, namely:-

“In case of death of sole proprietor, application shall be made by the legal heir /

successor before the concerned tax authorities. The new entity in which the applicant

proposes to amalgamate itself shall register with the tax authority before submission of

the application for cancellation. This application shall be made only after the new entity

is registered.

Before applying for cancellation, please file your tax return due for the tax period in

which the effective date of surrender of registration falls or furnish an application to the

effect that no taxable supplies have been made during the intervening period (i.e. from

the date of registration to the date of application for cancellation of registration).”.

5. In the said rules, for FORM GST PMT-01relating to “Part II: Other than return

related liabilities”, the following form shall be substituted, namely:—

“Form GST PMT –01

[See rule 85(1)]

Electronic Liability Register of Registered Person

(Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

Reference No.-

Date-

GSTIN/Temporary Id –

Name (Legal) –

Trade name, if any -

Stay status – Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All

(Amount in Rs.)

Sl.

No.

Date

(dd/mm/

yyyy)

Refere-

nce No.

Tax

Period,

applica

ble

Ledger

used for

dischar

ging

liability

Descrip-

tion

Type of

Transac

tion *

Amount debited/credited (Central

Tax/State Tax/UT Tax/Integrated

Tax/CESS/amount under existing

law/Total)

From

Tax

Interest

Penalty

Fee

Others

Total

*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)]

Note –

1. All liabilities accruing, other than return related liabilities, will be recorded in this

ledger. Complete description of the transaction shall be recorded accordingly.

2. All payments made out of cash or credit ledger against the liabilities would be recorded

accordingly.

3. Reduction or enhancement in the amount payable due to decision of appeal,

rectification, revision, review etc. will be reflected here.

4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly

allowed. Overall closing balance may still be positive.

5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed

even though the overall balance may still be positive subject to the adjustment of the

refund against any liability by the proper officer.

6. The closing balance in this part shall not have any effect on filing of return.

7. Reduction in amount of penalty would be automatic if payment is made within the time

specified in the Act or the rules.

8. Payment made against the show cause notice or any other payment made voluntarily

shall be shown in the register at the time of making payment through credit or cash.

Debit and credit entry will be created simultaneously.”.

Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total)

Tax

Interest

Penalty

Fee

Others

Total

Status (Stayed / Un-stayed)

6. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating

thereto, the following shall be inserted, namely:—

“10. Details of IGST Demand

Place of Supply

(Name of

State/UT)

Demand

Tax

Interest

Penalty

Other

Total

7”.

Disputed Amount

Determined Amount

7. In the said rules, after FORM GST DRC-07, the following form shall be inserted,

namely:—

“FORM GST DRC-07A

[See rule 142A(1)]

Summary of the order creating demand under existing laws

Reference No. Date -

Part A – Basic details

Sl.

No.

Description

Particulars

(1)

(2)

(3)

GSTIN

Legal name

<<Auto>>

Trade name, if any

<<Auto>>

Government Authority who passed the

order creating the demand

State /UT

Centre

Old Registration No.

Jurisdiction under earlier law

Act under which demand has been created

Period for which demand has been created

From – mm, yy To mm, yy

Order No. (original)

10.

Order date (original)

11.

Latest order no.

12.

Latest order date

13.

Date of service of the order (optional)

14.

Name of the officer who has passed the

order (Optional)

15.

Designation of the officer who has passed

the order

16.

Whether demand is stayed

YesNo

17.

Date of stay order

Period of stay

From – to -

Part B – Demand details

19.

Details of demand created

(Amount in Rs. in all Tables)

Act

Tax

Interest

Penalty

Fee

Others

Total

Central Acts

State/ UT

Acts

CST Act

20.

Amount of demand paid under existing laws

Act

Tax

Interest

Penalty

Fee

Others

Total

Central

Acts

State / UT

Acts

CST Act

21.

(19-20)

Balance amount of demand proposed to be recovered under GST laws

<< Auto-populated >>

Act

Tax

Interest

Penalty

Fee

Others

Total

Central Acts

State / UT Acts

CST Act

Signature

Name

Designation

Jurisdiction

_______________ (GSTIN/ID)

--------------------------Name

_______________ (Address)

Copy to -

Note –

1. In case of demands relating to short payment of tax declared in return, acknowledgement /

reference number of the return may be mentioned.

2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has

been created through FORM GST DRC-07A, and the status of the demand changes subsequently,

the status may be amended through FORM GST DRC-08A.

3. Demand paid up to the date of uploading the summary of the order should only be mentioned in

Table 20. Different heads of the liabilities under existing laws should be synchronized with the

heads defined under Central or State tax.

4. Latest order number means the last order passed by the relevant authority for the particular

demand.

5. Copy of the order vide which demand has been created can be attached. Documents in

support of tax payment can also be uploaded, if available.”.

8. In the said rules, after FORM GST DRC-08, the following form shall be inserted,

namely:—

“FORM GST DRC-08A

[See rule 142A(2)]

Amendment/Modification of summary of the order creating demand under

existing laws

Reference no.

Date -

Part A – Basic details

Sl.

No.

Description

Particulars

(1)

(2)

(3)

GSTIN

Legal name

<<Auto>>

Trade name, if any

<<Auto>>

Reference no. vide which demand

uploaded in FORM GST DRC-07A

Date of FORM GST DRC-07A vide

which demand uploaded

Government Authority who passed the

order creating the demand

State /UT Centre

<<Auto>>

Old Registration No.

<< Auto, editable>>

Jurisdiction under earlier law

<<Auto, editable>>

Act under which demand has been created

<<Auto, editable>>

10.

Tax period for which demand has been

created

<<Auto, editable>>

11.

Order No. (original)

<<Auto, editable>>

12.

Order date (original)

<<Auto, editable>>

13.

Latest order no.

<<Auto, editable>>

14.

Latest order date

<<Auto, editable>>

15.

Date of service of the order

<<Auto, editable>>

16.

Name of the officer who has passed the

order (optional)

<<Auto, editable>>

17.

Designation of the officer who has passed

the order

<<Auto, editable>>

18.

Whether demand is stayed

Yes No

19.

Date of stay order

20.

Period of Stay

21.

Reason for updation

<<Text box>>

Part B – Demand details

22.

Details of demand posted originally through Table 21 of FORM GST DRC-07A

(Amount in Rs. in all tables)

<<Auto>>

Act

Tax

Interest

Penalty

Fee

Others

Total

Central Acts

State / UT

Acts

CST Act

23.

Updation of demand

Act

Type of updation

Tax

Interest

Penalty

Fee

Others

Total

Quashing of demand

(Complete closure of

demand)

Amount of reduction, if any

Total reduction (1+2)

24.

(22-23)

Balance amount of demand required to be recovered under the Act

<< Auto-populated >>

Act

Tax

Interest

Penalty

Fee

Others

Total

Central

Acts

State / UT

Acts

CST Act

Signature

Name

Designation

Jurisdiction

_______________ (GSTIN/ID)

--------------------------Name

_______________ (Address )

Copy to –

Note –

1. Reduction includes payment made under existing laws. If the demand of tax is to be increased

then a fresh demand may be created under FORM GST DRC-07A.

2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be

uploaded. Payment document can also be attached.

3. Amount recovered under the Act including adjustment made of refund claim will be

automatically updated in the liability register. This form shall not be filed for such

recoveries.”.

[No.34124–-FIN-CT1-TAX-0034-2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Under-Secretary to the Government

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

Ex. Gaz. 1474-173+300