EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 227 CUTTACK, TUESDAY, JANUARY 29, 2019/MAGHA 9, 1940

FINANCE DEPARTMENT

NOTIFICATION

The 29th January, 2019

S.R.O. No. 34/2019— 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 (Amendment) Rules,

2019.

(2) They shall come into force on the 1st day of February, 2019.

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

rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition

Levy” shall be substituted.

3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the

word “goods”, the words, “goods and services” shall be substituted.

4. In the said rules, in rule 8, in sub- rule (1),–

(a) the first proviso shall be omitted; and

(b) in the second proviso, for the words “Provided further”, the word “Provided”

shall be substituted.

5. In the said rules, for rule 11, the following rule shall be substituted, namely:—

“11 Separate registration for multiple places of business within a State or a Union

territory.- (1) Any person having multiple places of business within a State or a Union territory,

requiring a separate registration for any such place of business under sub-section (2) of Section

25 shall be granted separate registration in respect of each such place of business subject to the

following conditions, namely:—

(a) such person has more than one place of business as defined in clause (85) of Section 2;

(b) such person shall not pay tax under section 10 for any of his places of business if he is

paying tax under section 9 for any other place of business;

supply of goods or services or both made to another registered place of business of such

person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

Explanation. - For the purposes of clause (b), it is hereby clarified that where any place of

business of a registered person that has been granted a separate registration becomes ineligible to

pay tax under section 10, all other registered places of business of the said person shall become

ineligible to pay tax under the said section.

(2) A registered person opting to obtain separate registration for a place of business

shall submit a separate application in FORM GST REG-01 in respect of such place

of business.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of

registration shall, mutatis mutandis, apply to an application submitted under this

rule”.

6. In the said rules, after rule 21, the following rule shall be inserted, namely:—

“21A. Suspension of registration.- (1) Where a registered person has applied for

cancellation of registration under rule 20, the registration shall be deemed to be

suspended from the date of submission of the application or the date from which the

cancellation is sought, whichever is later, pending the completion of proceedings for

cancellation of registration under rule 22.

(2) Where the proper officer has reasons to believe that the registration of a person is

liable to be cancelled under section 29 or under rule 21, he may, after affording the said

person a reasonable opportunity of being heard, suspend the registration of such person

with effect from a date to be determined by him, pending the completion of the

proceedings for cancellation of registration under rule 22.

(3) A registered person, whose registration has been suspended under sub-rule (1) or

sub-rule (2), shall not make any taxable supply during the period of suspension and

shall not be required to furnish any return under section 39.

(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to

be revoked upon completion of the proceedings by the proper officer under rule 22 and

such revocation shall be effective from the date on which the suspension had come into

effect.”.

7. In the said rules, after rule 41, the following rule shall be inserted, namely:—

“ 41A. Transfer of credit on obtaining separate registration for multiple places of

business within a State or Union territory.- (1) A registered person who has

obtained separate registration for multiple places of business in accordance with the

provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised

input tax credit lying in his electronic credit ledger to any or all of the newly registered

place of business, shall furnish within a period of thirty days from obtaining such

separate registrations, the details in FORM GST ITC-02A electronically on the

common portal, either directly or through a Facilitation Centre notified in this behalf

by the Commissioner:

Provided that the input tax credit shall be transferred to the newly registered

entities in the ratio of the value of assets held by them at the time of registration.

Explanation.- For the purposes of this sub-rule, it is hereby clarified that the ‘value of

assets’ means the value of the entire assets of the business whether or not input tax

credit has been availed thereon.

(2) The newly registered person (transferee) shall, on the common portal, accept the

details so furnished by the registered person (transferor) and, upon such acceptance,

the unutilised input tax credit specified in FORM GST ITC-02A shall be credited to

his electronic credit ledger.”.

8. In the said rules, in rule 42, in sub-rule (1), in clause (i), in the Explanation, after the word

and figures “entry 84”, the words, figures and letter “and entry 92A” shall be inserted.

9. In the said rules, in rule 43,–

(a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures “entry

84”, the words, figures and letter “and entry 92A” shall be inserted.

(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted.

10. In the said rules, in rule 53,–

(a) in sub-rule (1), after the word and figures “Section 31”, the words and figures “and

credit or debit notes referred to in Section 34” shall be omitted;

(b) in sub-rule (1) clause (c) shall be omitted;

(d) after sub-rule (1), the following sub-rule shall be inserted, namely:–

“(1A) A credit or debit note referred to in Section 34 shall contain the following

particulars, namely:—

(a) name, address and Goods and Services Tax Identification Number of the

supplier;

(b) nature of the document;

multiple series, containing alphabets or numerals or special characters-

hyphen or dash and slash symbolised as “-” and “/” respectively, and any

combination thereof, unique for a financial year;

(d) date of issue of the document;

(e) name, address and Goods and Services Tax Identification Number or

Unique Identity Number, if registered, of the recipient;

(f) name and address of the recipient and the address of delivery, along with

the name of State and its code, if such recipient is un-registered;

(g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the

case may be, bill(s) of supply;

(h) value of taxable supply of goods or services, rate of tax and the amount

of the tax credited or, as the case may be, debited to the recipient; and

(i) signature or digital signature of the supplier or his authorised

representative.”.

11. In the said rules, in rule 80, in sub-rule (3), after the words “Every registered person”,

the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of

Section 35,” shall be inserted.

12. In the said rules, in rule 83,—

(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” , the words

“Central Board of Indirect Taxes” shall be substituted;

(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words

“thirty months” shall be substituted;

“(8) A goods and services tax practitioner can undertake any or all of the following activities

on behalf of a registered person, if so authorised by him to,—

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(d) file a claim for refund;

(e) file an application for amendment or cancellation of registration;

(f) furnish information for generation of e-way bill;

(g) furnish details of challan in FORM GST ITC-04;

(h) file an application for amendment or cancellation of enrolment under rule 58; and

(i) file an intimation to pay tax under the composition scheme or withdraw from the said

scheme:

Provided that where any application relating to a claim for refund or an application

for amendment or cancellation of registration or where an intimation to pay tax under

composition scheme or to withdraw from such scheme has been submitted by the goods and

services tax practitioner authorised by the registered person, a confirmation shall be sought

from the registered person and the application submitted by the said practitioner shall be

made available to the registered person on the common portal and such application shall not

be further proceeded with until the registered person gives his consent to the same.”.

13. In the said rules, in rule 85, in sub-rule (3), after the word and figures “section 49”, the

words, figures and letters “section 49A and section 49B,” shall be inserted.

14. In the said rules, in rule 86, in sub-rule (2), after the word and figures “section 49”, the

words, figures and letters “or section 49A or section 49B,” shall be inserted.

15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be

substituted, namely:—

“(f) a declaration to the effect that tax has not been collected from the Special

Economic Zone unit or the Special Economic Zone developer, in a case where the

refund is on account of supply of goods or services or both made to a Special

Economic Zone unit or a Special Economic Zone developer;”.

16. In the said rules, in rule 91,–

(a) in sub-rule (2), the following proviso shall be inserted, namely:—

“Provided that the order issued in FORM GST RFD-04 shall not be required

to be revalidated by the proper officer.”;

(b) in sub-rule (3), the following proviso shall be inserted, namely:—

“Provided that the payment advice in FORM GST RFD-05 shall be required

to be revalidated where the refund has not been disbursed within the same financial

year in which the said payment advice was issued.”.

17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted,

namely:—

“Provided that the order issued in FORM GST RFD-06 shall not be required to be

revalidated by the proper officer:

Provided further that the payment advice in FORM GST RFD-05 shall be required to be

revalidated where the refund has not been disbursed within the same financial year in which the said

payment advice was issued.”.

18. In the said rules, in rule 96A ,–

(a) in the marginal heading, for the words “Refund of integrated tax paid on export”,

the word “Export” shall be substituted; and

(b) in sub-rule (1), in clause (b), after the words “convertible foreign exchange”, the

words “or in Indian rupees, wherever permitted by the Reserve Bank of India”

shall be inserted.

19. In the said rules, in FORM GST REG-01, in instruction 12, for the words “business

verticals” wherever they occur, the words “places of business” shall be substituted.

20. In the said rules, in FORM GST REG-17, at the end, the following “Note” shall be

inserted, namely:—

“Note: - Your registration stands suspended with effect from ---------- (date).”.

21. In the said rules, in FORM GST REG-20, at the end, the following “Note” shall be

inserted, namely:—

“Note: - Your registration stands suspended with effect from ---------- (date).”.

22. In the said rules, after FORM GST ITC-02, the following form shall be inserted,

namely:—

“FORM GST ITC-02A

[See rule 41A]

Declaration for transfer of ITC pursuant to registration under sub-section (2) of Section 25

GSTIN of transferor

Legal name of transferor

Trade name of transferor, if any

GSTIN of transferee

Legal name of transferee

Trade name of transferee, if any

7. Details of ITC to be transferred

Tax

Amount of matched ITC available

Amount of matched ITC to be transferred

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

8. 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 authorised signatory _______________________________________

Name _______________________________________

Designation/Status ____________________________

Date---dd/mm/yyyy

Instructions:

1. Transferor refers to the registered person who has an existing registration in a State or Union

Territory.

2. Transferee refers to the place of business for which a separate registration has been obtained

under rule 11.”.

23. In the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the

entries relating thereto, the following serial number and entries shall be inserted, namely:—

“6.

To furnish information for generation of e-way bill

To furnish details of challan in FORM GST ITC-04

To file an application for amendment or cancellation of

enrolment under rule 58

To file an intimation to pay tax under the composition

scheme or withdraw from the said scheme”.

24. In the said rules, in FORM GSTR -4,–

(a) in clause 6,for the Table, the following Table shall be substituted, namely:-

“Rate of tax

Total

Turnover

Out of turnover reported in

(2), turnover of services

Composition tax amount

Central Tax

State/UT Tax

5”;

(b) in clause 7, for the Table, the following Table shall be substituted, namely:—

“Quarter Rate

Original details

Revised details

Total

Turnover

Out

turnover

reported

(3),

turnover

services

Central

Tax

State/UT

Tax

Total

Turnover

Out

turnover

reported

(7),

turnover

services

Central

Tax

State/UT

Tax

10”;

25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the

following declaration shall be substituted, namely:—

26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the

following declaration shall be substituted, namely:—

27. In the said rules, in FORM GST APL-01,—

(a) for clause 15, the following clause shall be substituted, namely:—

“15. Details of payment of admitted amount and pre-deposit:—

(a) Details of payment required

Particulars

Centr

al tax

State/ UT

tax

Integ

rated

tax

Cess

Total amount

a) Admitted

amount

Tax/ Cess

< total >

Interest

< total >

Penalty

Fees

< total >

Other

charges

< total >

b) Pre-deposit

(10% of disputed

tax /cess but not

exceeding Rs. 25

crore each in

respect of CGST,

SGST or cess, or

not exceeding Rs.

50 crore in respect

of IGST and Rs.

25 crore in respect

of cess)

Tax/ Cess

< total >

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed

tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or

not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)

“DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special Economic Zone unit

/the Special Economic Zone developer in respect of supply of goods or services or both

covered under this refund claim.

Signature

Name –

Designation / Status”.

“DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special Economic Zone unit

/the Special Economic Zone developer in respect of supply of goods or services or both

covered under this refund claim.

Signature

Name –

Designation / Status”.

Sl.

No.

Description

Tax

payable

Paid through

Cash/ Credit

Ledger

Debit

entry

no.

Amount of tax paid

Central

tax

State/UT

tax

Integrated

tax

CESS

Integrated

tax

Cash Ledger

Credit

Ledger

Central tax

Cash Ledger

Credit

Ledger

State/UT

tax

Cash Ledger

Credit

Ledger

CESS

Cash Ledger

Credit

Ledger

Sl.

No.

Description

Amount payable

Debit

entry

no.

Amount paid

Integrated

tax

Central

tax

State/UT

tax

CESS

Integrated

tax

Central

tax

State/UT

tax

CESS

11”;

Interest

Penalty

Late fee

Others

(specify)

(b) after clause 17, the following shall be inserted, namely:-

“18.

Place of supply-wise details of the integrated tax paid (admitted amount only)

mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any

Place of Supply

(Name of

State/UT)

Demand

Tax

Interest

Penalty

Other

Total

7”.

Admitted

amount [in the

Table in sub-

clause (a) of

clause 15 (item

(a))]

28. In the said rules, in FORM GST APL-05 ,–

(a) in clause 14,–

(i) in sub-clause (a), in the Table, for the brackets, figures and words “(20% of

disputed tax)”, the brackets, figures, words and letters “(20% of disputed

tax/cess but not exceeding Rs.50 crore each in respect of CGST, SGST or cess

or not exceeding Rs.100 crore in respect of IGST and Rs.50 crore in respect of

cess)” shall be substituted;

(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the

disputed admitted tax and Cess)”, the brackets, words, figures and letters “(pre-

deposit of 20% of the disputed admitted tax and cess but not exceeding Rs. 50

crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in

respect of IGST and Rs. 50 crore in respect of cess)” shall be substituted;

(b) after clause 14, the following shall be inserted, namely:—

“15.

Place of supply wise details of the integrated tax paid (admitted amount only)

mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any

Place of

Supply

(Name of

State/UT)

Demand

Tax

Interest

Penalty

Other

Total

7”.

Admitted amount [in

the Table in sub-

clause (a) of clause

14 (item (a))]

[No. 3102-FIN-CT1-TAX-0034/2017/FIN.]

By Order of the Governor

S. ROUT

Joint Secretary to Government

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

Ex. Gaz. 2178-173+300