EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 812 CUTTACK, WEDNESDAY, APRIL 24, 2019/BAISAKHA 4, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 24th April, 2019

S.R.O. No.152/2019— 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 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 (Third Amendment)

Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

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

rules), in rule 23, in sub-rule (1),after the first proviso, the following provisos shall be inserted,

namely:—

“Provided further that all returns due for the period from the date of the order of

cancellation of registration till the date of the order of revocation of cancellation of

registration shall be furnished by the said person within a period of thirty days from the date

of order of revocation of cancellation of registration:

Provided also that where the registration has been cancelled with retrospective

effect, the registered person shall furnish all returns relating to period from the effective

date of cancellation of registration till the date of order of revocation of cancellation of

registration within a period of thirty days from the date of order of revocation of cancellation

of registration.”.

3. In the said rules, in rule 62,—

(a) in the marginal heading, for the words “Form and manner of submission of quarterly

return by the composition supplier”, the words “Form and manner of submission of

statement and return” shall be substituted;

(b) in sub-rule (1), —

(i) for the portion beginning with the words and figures “paying tax under section 10”

and ending with letters and figures “ FORM GSTR-4”, the following shall be

substituted, namely:—

“paying tax under section 10 or paying tax by availing the benefit of notification of

the Government of Odisha in the Finance Department No. 8229-FIN-CT1-TAX-

0043-2017, dated the 7th March, 2019, published in theExtraordinary issue No. 448

of the Odisha Gazette, dated the 7th March, 2019 bearing S.R.O. No. 92/2019

shall-

(i) furnish a statement, every quarter or, as the case may be, part thereof,

containing the details of payment of self-assessed tax in FORM GST CMP-08, till

the 18th day of the month succeeding such quarter; and

(ii) furnish a return for every financial year or, as the case may be, part thereof in

FORM GSTR-4, till the thirtieth day of April following the end of such financial year,”;

(ii) the proviso shall be omitted;

with the words“ other amount”, the following shall be substituted, namely:-—

“statement under sub-rule (1) shall discharge his liability towards tax or interest”;

(d) in sub-rule (4),—

(i) after the words and figures “opted to pay tax under section 10” the words, letters,

figures and brackets “or by availing the benefit of notification of the Government of

Odisha in the Finance Department No. 8229-FIN-CT1-TAX-0043-2017, dated the

7th March, 2019, published in the Extraordinary issue No. 448 of the Odisha

Gazette, dated the 7th March, 2019 bearing S.R.O. No. 92/2019” shall be inserted;

(ii) in the Explanation,—

(A) after the words “not be eligible to avail”, the word “of” shall be omitted;

(B) after the words “opting for the composition scheme”, the words, letters, figures

and brackets “or opting for paying tax by availing the benefit of notification of the

Government of Odisha in the Finance Department No. 8229-FIN-CT1-TAX-0043-

2017, dated the 7th March, 2019, published in the Extraordinary issue No. 448 of

the Odisha Gazette, dated the 7th March, 2019 bearing S.R.O. No. 92/2019” shall

be inserted;

(e) in sub-rule (5), for the words, figures and letters “the details relating to the period

prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due

date of furnishing the return for the quarter ending September of the succeeding

financial year or furnishing of annual return of the preceding financial year,

whichever is earlier”, the words, letters and figures “a statement in FORM GST

CMP-08 for the period for which he has paid tax under the composition scheme till

the 18th day of the month succeeding the quarter in which the date of withdrawal

falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of

April following the end of the financial year during which such withdrawal falls” shall

be substituted;

(f) after sub-rule (5), the following sub-rule shall be inserted, namely:—

“(6) A registered person who ceases to avail the benefit of notification of the

Government of Odisha in the Finance Department No. 8229-FIN-CT1-TAX-0043-

2017, dated the 7th March, 2019, published in the Extraordinary issue No. 448 of

the Odisha Gazette, dated the 7th March, 2019 bearing S.R.O. No. 92/2019, shall,

where required, furnish a statement in FORM GST CMP-08 for the period for which

he has paid tax by availing the benefit under the said notification till the 18th day of

the month succeeding the quarter in which the date of cessation takes place and

furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April

following the end of the financial year during which such cessation happens.”.

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

namely:—

“Form GST CMP - 08

[See rule 62]

Statement for payment of self-assessed tax

GSTIN

(a) Legal name

<Auto>

(b) Trade name

<Auto>

<Auto> (After filing)

(d) Date of filing

<Auto> (After filing)

Financial

Year

Quarter

3. Summary of self-assessed liability

(net of advances, credit and debit notes and any other adjustment due to amendments etc.)

(Amount in ₹in all tables)

Sr.

No.

Description

Value

Integrated

tax

Central

tax

State/ UT

tax

Cess

Outward supplies (including

exempt supplies)

Inward supplies attracting

reverse charge including

import of services

Tax payable (1+2)

Interest payable, if any

Tax and interest paid

4. Verification

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

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

Signature

Place :

Name of Authorised Signatory

Date:

Designation/Status

Instructions:

1. The taxpayer paying tax under the provisions of Section 10 of the Odisha Goods and

Services Tax Act, 2017 or by availing the benefit of notification of the Government of

Odisha in the Finance Department No. 8229-FIN-CT1-TAX-0043-2017, dated the 7th

March, 2019, published in the Extraordinary issue No. 448 of the Odisha Gazette, dated

the 7th March, 2019 bearing S.R.O. No. 92/2019shall make payment of tax on quarterly

basis by the due date.

2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported

against the liability.

3. Negative value may be reported as such if such value comes after adjustment.

4. If the total tax payable becomes negative, then the same shall be carried forward to the

next tax period forutilising the same in that tax period.

5. Interest shall be leviable if payment is made after the due date.

6. ‘Nil’ Statement shall be filed if there is no tax liability due during the quarter.”.

5. In the said rules, in FORM GST REG-01, after instruction number 16, the following

instruction shall be inserted, namely:—

“17. Taxpayers who want to pay tax by availing benefit of notification of the Government of

Odisha in the Finance Department No. 8229-FIN-CT1-TAX-0043-2017, dated the 7th

March, 2019, published in the Extraordinary issue No. 448 of the Odisha Gazette, dated the

7th March, 2019 bearing S.R.O. No. 92/2019, as amended, shall indicate such option at

serial no. 5 and 6.1(iii) of this Form.”.

[ No. 16528- FIN-CT1-TAX-0034/2017/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. 143-173+300