EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 659 CUTTACK, SATURDAY, MARCH 30, 2019/CHAITRA 9, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 30th March, 2019

S.R.O. No.125/2019— 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 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 (Second Amendment)

Rules, 2019.

(2) Save as otherwise provided in these rules, 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 41, in sub-rule (1), after the proviso, the following explanation shall be inserted,

namely:—

“Explanation: - For the purpose 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.”.

3. With effect from 1^st April, 2019, in Rule 42 of the said rules,—

(a)

in sub rule (1),-

a. in clause (f), the following Explanation shall be inserted, namely:—

“Explanation: For the purpose of this clause, it is hereby clarified that in case of

supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act,

value of T4 shall be zero during the construction phase because inputs and input

services will be commonly used for construction of apartments booked on or before

the date of issuance of completion certificate or first occupation of the project,

whichever is earlier, and those which are not booked by the said date.”

b. in clause (g), after the letter and figure “FORM GSTR-2”, the words, letters and

figure “and at summary level in FORM GSTR-3B” shall be inserted;

c. in clause (h),-

i. for the brackets and letter “(g)”, the brackets and letter “(f)” shall be

substituted;

d. in clause (i),—

i. before the proviso, the following proviso shall be inserted, namely:—

“Provided that in case of supply of services covered by clause (b) of

paragraph 5 of Schedule II of the Act, the value of ‘E/F’ for a tax period shall

be calculated for each project separately, taking value of E and F as under:—

E= aggregate carpet area of the apartments, construction of which is exempt

from tax plus aggregate carpet area of the apartments, construction of which is

not exempt from tax, but are identified by the promoter to be sold after issue

of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation 1: In the tax period in which the issuance of completion

certificate or first occupation of the project takes place, value of E shall also

include aggregate carpet area of the apartments, which have not been booked

till the date of issuance of completion certificate or first occupation of the

project, whichever is earlier;

Explanation 2: Carpet area of apartments, tax on construction of which is paid

or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against

serial number 3 of the Table in the notification of the Government of Odisha,

in the Finance Department No. 19869-FIN-CT1-TAX-0022/2017 dated the

29th June,2017 published in the Extraordinary issue No.1143 of the Odisha

Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017 as amended

from time to time and last such amendment is in the notification of

Government of Odisha, in the Finance Department No. 40962-FIN-CT1-

TAX-0043/2017 dated the 31^st December,2018 published in the Extraordinary

issue No.2467 of the Odisha Gazette, dated the 31^st December,2018 bearing

S.R.O. No. 498/2018, shall be taken into account for calculation of value of

‘E’ in view of Explanation (iv) in paragraph 4 of the notification of the

Government of Odisha, in the Finance Department No. 19869-FIN-CT1-

TAX-0022/2017 dated the 29th June,2017 published in the Extraordinary

issue No.1143 of the Odisha Gazette, dated the 29th June,2017 bearing

S.R.O. No. 305/2017 as amended.

ii. in the proviso, for the word “Provided”, the words “Provided further” shall be

substituted;

e. for the clause (l), the following clause shall be substituted, namely:—

“(l) the amount ‘C3‘, ‘D1’ and ‘D2’ shall be computed separately for input tax credit

of Central tax, State tax, Union territory tax and integrated tax and declared in

FORM GSTR-3B or through FORM GST DRC-03;”;

f. in the clause (m), for the words “added to the output tax liability of the registered

person”, the words, letters and figures “reversed by the registered person in FORM

GSTR-3B or through FORM GST DRC-03” shall be substituted;

(b)

in sub-rule (2), for the words “The input tax credit”, the words, figure and bracket “Except in

case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act,

the input tax credit” shall be substituted;

(c)

in the clause (a) of sub-rule (2), for the words “added to the output tax liability of the

registered person”, the words, letters and figures “reversed by the registered person in

FORM GSTR-3B or through FORM GST DRC-03” shall be substituted;

(d)

after sub-rule (2), the following sub-rules shall be inserted, namely:—

“(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of

the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each

ongoing project or project which commences on or after 1^st April, 2019, which did not

undergo or did not require transition of input tax credit consequent to change of rates of tax

on 1^st April, 2019 in accordance with the notification of Government of Odisha, in the

Finance Department No. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June,2017

published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th

June,2017 bearing S.R.O. No. 305/2017 as amended for the entire period from the

commencement of the project or 1^stJuly, 2017, whichever is later, to the completion or first

occupation of the project, whichever is earlier, before the due date for furnishing of the

return for the month of September following the end of financial year in which the

completion certificate is issued or first occupation takes place of the project, in the manner

prescribed in the said sub-rule, with the modification that value of E/F shall be calculated

taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt from tax plus

aggregate carpet area of the apartments, construction of which is not exempt from tax, but which

have not been booked till the date of issuance of completion certificate or first occupation of the

project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

and,—

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’

exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and

‘D2’, such excess shall be reversed by the registered person in FORM GSTR-3B or

through FORM GST DRC-03 in the month not later than the month of September

following the end of the financial year in which the completion certificate is issued or first

occupation of the project takes place and the said person shall be liable to pay interest on

the said excess amount at the rate specified in sub-section (1) of section 50 for the period

starting from the first day of April of the succeeding financial year till the date of payment;

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’

and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and

‘D2’, such excess amount shall be claimed as credit by the registered person in his return

for a month not later than the month of September following the end of the financial year in

which the completion certificate is issued or first occupation takes place of the project.

(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the

Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial

portion in each project, other than residential real estate project (RREP), which underwent

transition of input tax credit consequent to change of rates of tax on the 1^st April, 2019 in

accordance with the notification of the Government of Odisha, in the Finance Department

No.19869-FIN-CT1-TAX-0022/2017

dated

the

29th

June,2017

published

the

Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th June,2017 bearing S.R.O.

No. 305/2017 as amended, for the entire period from the commencement of the project or 1^st

July, 2017, whichever is later, to the completion or first occupation of the project, whichever

is earlier, before the due date for furnishing of the return for the month of September

following the end of financial year in which the completion certificate is issued or first

occupation takes place of the project, in the following manner.

(a) The aggregate amount of common credit on commercial portion in the project

(C3aggregate_comm) shall be calculated as under,—

C3aggregate_comm = [aggregate of amounts of C3 determined under sub- rule (1) for the

tax periods starting from 1^st July, 2017 to 31^st March, 2019, x (AC /

AT)] + [ aggregate of amounts of C3 determined under sub- rule

(1)for the tax periods starting from 1^st April, 2019 to the date of

completion or first occupation of the project, whichever is earlier]

Where, -

AC = total carpet area of the commercial apartments in the project

AT = total carpet area of all apartments in the project

(b) The amount of final eligible common credit on commercial portion in the project

(C3final_comm) shall be calculated as under

C3final_comm =C3aggregate_comm x (E/ F)

Where, -

E = total carpet area of commercial apartments which have not been booked till the date of

issuance of completion certificate or first occupation of the project, whichever is earlier.

F = AC = total carpet area of the commercial apartments in the project.

person in FORM GSTR-3B or through FORM GST DRC-03 in the month not later than

the month of September following the end of the financial year in which the completion

certificate is issued or first occupation takes place of the project and the said person shall

be liable to pay interest on the said excess amount at the rate specified in sub-section (1)

of Section 50 for the period starting from the first day of April of the succeeding financial

year till the date of payment;

(d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed as credit

by the registered person in his return for a month not later than the month of September

following the end of the financial year in which the completion certificate is issued or first

occupation takes place of the project.

(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on

completion or first occupation of an RREP which underwent transition of input tax credit

consequent to change of rates of tax on 1^st April, 2019 in accordance with the notification of

the Government of Odisha, in the Finance Department No. 19869-FIN-CT1-TAX-0022/2017

dated the 29th June,2017 published in the Extraordinary issue No.1143 of the Odisha

Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017, as amended.

(6) Where any input or input service are used for more than one project, input tax credit with

respect to such input or input service shall be assigned to each project on a reasonable basis

and credit reversal pertaining to each project shall be carried out as per sub-rule (3).”.

4. With effect from 1^st April, 2019, in rule 43 of the said rules,—

(i) in sub-rule (1),—

(a) in clause (a), after the word, letters and figure “FORM GSTR-2”, the words, letters

and figure “and FORM GSTR-3B” shall be inserted;

(b) in clause (b), after the word letters and figure “FORM GSTR-2”, the words, letters

and figure “and FORM GSTR-3B” shall be inserted;

“Explanation: For the purpose of this clause, it is hereby clarified that in case of

supply of services covered by clause (b) of paragraph 5 of the Schedule II of the said

Act, the amount of input tax in respect of capital goods used or intended to be used

exclusively for effecting supplies other than exempted supplies but including zero

rated supplies, shall be zero during the construction phase capital goods will be

commonly used for construction of apartments booked on or before the date of

issuance of completion certificate or first occupation of the project, whichever is

earlier, and those which are not booked by the said date.”;

(d) in clause (g),-

(A) after the letter and words “‘F’ is the total turnover”, the words “in the State”

shall be inserted;

(B) Before the proviso the following proviso shall be inserted, namely,—

“Provided that in case of supply of services covered by clause (b) of

paragraph 5 of the Schedule II of the Act, the value of ‘E/F’ for a tax period

shall be calculated for each project separately, taking value of E and F as

under:

E= aggregate carpet area of the apartments, construction of which is exempt

from tax plus aggregate carpet area of the apartments, construction of which is

not exempt from tax, but are identified by the promoter to be sold after issue

of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the project;

Explanation1: In the tax period in which the issuance of completion certificate

or first occupation of the project takes place, value of E shall also include

aggregate carpet area of the apartments, which have not been booked till the

date of issuance of completion certificate or first occupation of the project,

whichever is earlier.

Explanation 2: Carpet area of apartments, tax on construction of which is paid

or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against

serial number 3 of the Table in the notification of the Government of Odisha,

in the Finance Department No. 19869-FIN-CT1-TAX-0022/2017 dated the

29th June,2017 published in the Extraordinary issue No.1143 of the Odisha

Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017 as amended,

shall be taken into account for calculation of value of ‘E’ in view of

Explanation (iv) in paragraph 4 of the notification of the Government of

Odisha, in the Finance Department No. 19869-FIN-CT1-TAX-0022/2017

dated the 29th June,2017 published in the Extraordinary issue No.1143 of the

Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017, as

amended. ”;

substituted;

(e) after clause (h), the following clause shall be inserted, namely,—

“(i) The amount Te shall be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.”;

(ii)

for sub-rule (2) the following sub rules shall be substituted, namely:—

“(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of

the Act, the amount of common credit attributable towards exempted supplies (Te^final)

shall be calculated finally for the entire period from the commencement of the project

or 1^st July, 2017, whichever is later, to the completion or first occupation of the project,

whichever is earlier, for each project separately, before the due date for furnishing of

the return for the month of September following the end of financial year in which the

completion certificate is issued or first occupation takes place of the project, as under:

Te^final= [(E1 + E2 + E3) /F] x Tc^final,

Where,-

E1= aggregate carpet area of the apartments, construction of which is exempt from tax,

E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly

taxable, consequent to change of rates of tax on 1^st April, 2019, which shall be

calculated as under, -

E2= [Carpet area of such apartments] x [V1/ (V1+V2)],-

Where,-

V1 is the total value of supply of such apartments which was exempt from tax; and

V2 is the total value of supply of such apartments which was taxable

E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax,

but have not been booked till the date of issuance of completion certificate or first occupation

of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

Tc^final= aggregate of A^finalin respect of all capital goods used in the project and A^finalfor each

capital goods shall be calculated as under,

A^final= A x (number of months for which capital goods is used for the project/ 60)

and,-

(a) where value of Te^finalexceeds the aggregate of amounts of Te determined for each tax

period under sub-rule (1), such excess shall be reversed by the registered person in FORM

GSTR-3B or through FORM GST DRC-03 the month not later than the month of September

following the end of the financial year in which the completion certificate is issued or first

occupation takes place of the project and the said person shall be liable to pay interest on the

said excess amount at the rate specified in sub-section (1) of Section 50 for the period

starting from the first day of April of the succeeding financial year till the date of payment; or

(b) where aggregate of amounts of Te determined for each tax period under sub-rule (1)

exceeds Te^final, such excess amount shall be claimed as credit by the registered person in his

return for a month not later than the month of September following the end of the financial

year in which the completion certificate is issued or first occupation takes place of the

project.

Explanation.- For the purpose of calculation of Tc^final, part of the month shall be treated as

one complete month.

(3) The amount Te^finaland Tc^final all be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax.

(4) Where any capital goods are used for more than one project, input tax credit with respect

to such capital goods shall be assigned to each project on a reasonable basis and credit

reversal pertaining to each project shall be carried out as per sub-rule (2).

(5) Where any capital goods used for the project have their useful life remaining on the

completion of the project, input tax credit attributable to the remaining life shall be availed in

the project in which the capital goods is further used;”;

(iii)

the Explanation shall be numbered as “Explanation 1” thereof and after Explanation 1 as so

numbered the following Explanation shall be inserted, namely:-

“Explanation 2: For the purposes of rule 42 and this rule,-

(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of Section

2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(ii) the term “project” shall mean a real estate project or a residential real estate project;

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in

clause (zn) of Section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of

2016);

(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet

area of the commercial apartments is not more than 15 per cent. of the total carpet area of all

the apartments in the REP;

(v) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of

Section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(vi) “Residential apartment” shall mean an apartment intended for residential use as declared

to the Real Estate Regulatory Authority or to competent authority;

(vii) “Commercial apartment” shall mean an apartment other than a residential apartment;

(viii) the term "competent authority” as mentioned in definition of “residential apartment”,

means the local authority or any authority created or established under any law for the time

being in force by the Central Government or State Government or Union Territory

Government, which exercises authority over land under its jurisdiction, and has powers to

give permission for development of such immovable property;

(ix) the term “Real Estate Regulatory Authority” shall mean the Authority established under

sub- section (1) of Section 20 (1) of the Real Estate (Regulation and Development) Act, 2016

(No. 16 of 2016) by the Central Government or State Government;

(x) the term “carpet area” shall have the same meaning assigned to it in clause (k) of Section

2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(xi) “an apartment booked on or before the date of issuance of completion certificate or first

occupation of the project” shall mean an apartment which meets all the following three

conditions, namely:—

(a) part of supply of construction of the apartment service has time of supply on or

before the said date; and

(b) consideration equal to at least one instalment has been credited to the bank

account of the registered person on or before the said date; and

booking of the apartment has been issued on or before the said date.

(xii) The term “ongoing project” shall have the same meaning as assigned to it in

notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-

TAX-0022/2017 dated the 29th June,2017 published in the Extraordinary issue No.1143 of

the Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 305/2017, as amended;

(xiii) The term “project which commences on or after 1^st April, 2019” shall have the same

meaning as assigned to it in notification of the Government of Odisha, in the Finance

Department No.19869-FIN-CT1-TAX-0022/2017 dated the 29th June,2017 published in the

Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th June,2017 bearing

S.R.O. No. 305/2017, as amended;”.

5. In the said rules, after rule 88, the following rule shall be inserted, namely:—

“Rule 88A. Order of utilization of input tax credit.- Input tax credit on account of

integrated tax shall first be utilised towards payment of integrated tax, and the amount

remaining, if any, may be utilised towards the payment of central tax and State tax or

Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union

territory tax shall be utilised towards payment of integrated tax, Central tax, State tax or

Union territory tax, as the case may be, only after the input tax credit available on account

of integrated tax has first been utilised fully.”.

6. With effect from 1^st April, 2019, in the said rules, for rule 100, the following rule shall be

substituted, namely:—

“100. Assessment in certain cases.- (1) The order of assessment made under sub-

section (1) of Section 62 shall be issued in FORM GST ASMT-13 and a summary

thereof shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the

provisions of Section 63 in FORM GST ASMT-14 containing the grounds on

which the assessment is proposed to be made on best judgment basis and shall also

serve a summary thereof electronically in FORM GST DRC-01, and after allowing

a time of fifteen days to such person to furnish his reply, if any, pass an order in

FORM GST ASMT-15 and summary thereof shall be uploaded electronically in

FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in

FORM GST ASMT-16 and a summary of the order shall be uploaded

electronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for

withdrawal of the assessment order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under

sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.”.

7. With effect from 1^st April, 2019, in the said rules, for rule 142, the following rule shall be

substituted, namely:—

“142. Notice and order for demand of amounts payable under the Act.- (1) The proper

officer shall serve, along with the

(a) notice issued under section 52 or Section 73 or Section 74 or Section 76 or Section

122 or Section 123 or Section 124 or Section 125 or Section 127 or Section 129

or Section 130, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of Section 73 or sub-section (3) of Section 74, a

summary thereof electronically in FORM GST DRC-02, specifying therein the

details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makes

payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or,

as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of

Section 74, or where any person makes payment of tax, interest, penalty or any other amount due in

accordance with the provisions of the Act he shall inform the proper officer of such payment in

FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the

payment made by the said person in FORM GST DRC–04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub-

section (8) of Section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of

Section 74 within thirty days of the service of a notice under sub-rule (1), or where the person

concerned makes payment of the amount referred to in sub-section (1) of Section 129 within

fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper

officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in

FORM GST DRC-05 concluding the proceedings in respect of the said notice.

(4) The representation referred to in sub-section (9) of Section 73 or sub-section (9) of

Section 74 or sub-section (3) of Section 76 or the reply to any notice issued under any Section

whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall

be furnished in FORM GST DRC-06.

(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64

or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124

or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in

FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the

person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Where a rectification of the order has been passed in accordance with the provisions of

Section 161 or where an order uploaded on the system has been withdrawn, a summary of the

rectification order or of the withdrawal order shall be uploaded electronically by the proper officer

in FORM GST DRC-08.”.

8. With effect from 1^st April, 2019, in the said rules, for FORM GST DRC-01, the

following FORM shall be substituted, namely:—

“FORM GST DRC - 01

[See rule 100 (2) & 142(1)(a)]

Reference No:

____________GSTIN/Temp. ID

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

____________Address

Date:

Tax Period -------------

F.Y. ----------

Act -

Section / sub-section under which SCN is being issued -

SCN Reference No. ----

Date ----

Summary of Show Cause Notice

Brief facts of the case :

Grounds :

Tax and other dues :

(Amount in Rs.)

Sr. No.

Tax rate

Turnover

Tax Period

Act

POS

(Place of Supply)

Tax

Interest

Penalty

Others

Total

From

Total

Signature

Name

Designation

Jurisdiction

Address

Note -

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

9. With effect from 1^st April, 2019, in the said rules, for FORM GST DRC-02, the

following FORM shall be substituted, namely:–

“FORM GST DRC -02

[See rule 142(1)(b)]

Reference No:

Date:

_______________ GSTIN/ID

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

_______________ Address

Tax Period : F.Y. :

Section /sub-section under which statement is being issued :

SCN Ref. No. -------

Date – Statement Ref. No. ----

Date -

Summary of Statement :

(a) Brief facts of the case :

(b) Grounds :

(Amount in Rs.)

Sr. No.

Tax

rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Others

Total

From

Total

Signature

Name

Designation

Jurisdiction

Address

Note -

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

10. With effect from 1^st April, 2019, in the said rules, for FORM GST DRC-07, the

following FORM shall be substituted, namely:–

“FORM GST DRC-07

[See rule 100(1), 100(2), 100(3) & 142(5)]

Summary of the order

Reference No. -

Date –

1. Details of order :

(a) Order No. :

(b) Order date :

(d) Tax period: From --- To --------

2. Issues involved :

3. Description of goods / services (if applicable):

Sr. No.

HSN code

Description

4. Section(s) of the Act under which demand is created:

5. Details of demand :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against

you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

_______________ (GSTIN/ID)

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

_______________ (Address )

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.

Sr. No.

Tax Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Others

Total

From

Total

11. With effect from 1^st April, 2019, in the said rules, for FORM GST DRC-08, the

following FORM shall be substituted, namely:–

“FORM GST DRC - 08

[See rule 142(7)]

Reference No.:

Date:

Summary of Rectification /Withdrawal Order

1. Particulars of order:

(a) Financial year, if applicable

(b) Tax period, if any

From --- To ----

c) Section under which order is

passed

(d) Original order no.

(e) Original order date

(f) Rectification order no.

(g) Rectification order date

ARN, if applied for rectification

(i) Date of ARN

2. Your application for rectification of the order referred to above has been examined

3. It has come to my notice that the above said order requires rectification (Reason for

rectification as per attached annexure)

4. The order referred to above (issued under section 129) requires to be withdrawn

5. Description of goods / services (if applicable) :

Sr. No.

HSN code

Description

6. Section of the Act under which demand is created:

7. Details of demand, if any, after rectification :

(Amount in Rs.)

You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against

you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.

Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being

withdrawn.”.

Sr. No.

Tax

Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty Others

Total

From

Total

12. With effect from 1^st April, 2019, in the said rules, for FORM GST ASMT-13, the

following FORM shall be substituted, namely:–

“FORM GST ASMT- 13

[See rule 100(1)]

Reference No.:

Date:

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. : Return Type :

Notice Reference No.:

Date :

Assessment order under section 62

( Assessment order under Section 62)

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return

for the said tax period. From the records available with the department, it has been noticed that you have

not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by

you is as under:

Introduction :

Submissions, if any :

Discussions and Findings :

Conclusion :

Amount assessed and payable (Details at Annexure):

(Amount in Rs.)

Please note that interest has been calculated up to the date of passing the order. While making payment, interest

for the period between the date of order and the date of payment shall also be worked out and paid along with the

dues stated in the order.

You are also informed that if you furnish the return within a period of 30 days from the date of service of this

order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you, after

the aforesaid period, to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Act/ Rules Provisions:

Sr. No.

Tax

rate

Turnover

Tax period

Act

POS

(Place of

supply)

Tax

Interest

Penalty

Others

Total

From

Total

13. With effect from 1^st April, 2019, in the said rules, for FORM GST ASMT-15, the

following FORM shall be substituted, namely:–

“FORM GST ASMT - 15

[See rule 100(2)]

Reference No.:

Date:

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

SCN reference no. :

Date :

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct

business as an un-registered person, despite being liable to be registered under the Act.

The notice referred to above was issued to you to explain the reasons as to why you should not pay

tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with

effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on -

-------- date(s).

On the basis of information available with the department / record produced during proceedings,

the amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Conclusion (to drop proceedings or to create demand) :

Amount assessed and payable :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be worked

out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated

against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Act/ Rules Provisions:

Sr. No.

Tax Rate

Turnover

Tax Period

Act

POS

(Place of Supply)

Tax

Interest

Penalty

Others

Total

From

Total

14. With effect from 1^st April, 2019, in the said rules, for FORM GST ASMT-16, the

following FORM shall be substituted, namely:–

“FORM GST ASMT – 16

[See rule 100(3)]

Reference No.:

Date:

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address )

Tax Period :

F.Y. :

Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown--------- (address)

or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these

goods or produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction :

Discussion & finding :

Conclusion :

Amount assessed and payable (details at Annexure) :

(Amount in Rs.)

Please note that interest has been calculated upto the date of passing the order. While making

payment, interest for the period between the date of order and the date of payment shall also be worked

out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be

initiated against you to recover the outstanding dues.

Signature

Name

Designation

Jurisdiction

Address

Note –

Only applicable fields may be filled up.

Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not

mandatory.

Place of Supply (POS) details shall be required only if demand is created under IGST Act.”.

Act/ Rules Provisions:

Sr. No.

Tax Rate

Turnover

Tax Period

Act

POS

(Place of

Supply)

Tax

Interest

Penalty

Others

Total

From

Total

15. With effect from 1^st April, 2019, in the said rules, in FORM GST CPD-02, for the

Table and Note below the Table, the following table and Note shall be substituted, namely:–

“Sr. No.

Offence

Act

Compounding amount

(Rs.)

(1)

(2)

(3)

(4)

Note:- (1) In case the offence committed by the taxable person falls in more than one

category specified in Column (2), the compounding amount shall be the amount specified in column

(3), which is the maximum of the amounts specified against the categories in which the offence

sought to be compounded can be categorized.

(2) This amount will be deposited under minor head “Other”.”.

[No.11258 – FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

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

Ex. Gaz. 2610-173+300