EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1132 CUTTACK, SATURDAY, JUNE 29, 2019 / ASADHA 8, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 29th June, 2019

S.R.O. No.223/2019— 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 recommendation of the Goods and Services Tax Council, hereby makes 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 (Fourth

Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, 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), after rule 10, the following rule shall be inserted, namely:–

“10A. Furnishing of Bank Account Details.―After a Certificate of registration in

FORM GST REG-06 has been made available on the common portal and a Goods and

Services Tax Identification Number has been assigned, the registered person, except

those who have been granted registration under rule 12 or, as the case may be rule 16,

shall as soon as may be, but not later than forty-five days from the date of grant of

registration or the date on which the return required under section 39 is due to be

furnished, whichever is earlier, furnish information with respect to details of bank

account, or any other information, as may be required on the common portal in order to

comply with any other provision.”.

3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted,

namely:―

“(d) violates the provision of rule 10A.”.

4. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be

notified later, the following proviso shall be inserted, namely:-

“Provided also that the Government may, by notification, on the recommendations of

the Council, and subject to such conditions and restrictions as mentioned therein,

specify that the tax invoice shall have Quick Response (QR) code.”.

5. In the said rules, in rule 49, after the third proviso, with effect from a date to be

notified later, the following proviso shall be inserted, namely:―

“Provided also that the Government may, by notification, on the recommendations

of the Council, and subject to such conditions and restrictions as mentioned therein,

specify that the bill of supply shall have Quick Response (QR) code.”.

6. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures “suppliers in Part C of FORM GSTR-2A and

FORM- GSTR-4A” the word “deductees” shall be substituted;

(b) the words “the due date of” shall be omitted; and

the amount of tax deducted in his electronic cash ledger after validation” shall

be inserted.

7. In the said rules, rule 67, in sub-rule (2),―

(a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;

(b) the words “the due date of” shall be omitted; and

amount of tax collected in his electronic cash ledger after validation” shall be

inserted.

8. In the said rules, in rule 87,―

(a) in sub-rule (2), the second proviso shall be omitted;

(b) in sub-rule (9),―

(i)

the words, letters and figures “in FORM GSTR-02” shall be omitted; and

(ii) the words and figures “in accordance with the provisions of rule 87” shall

be omitted;

rule shall be inserted, namely:―

“(13) A registered person may, on the common portal, transfer any amount of

tax, interest, penalty, fee or any other amount available in the electronic cash ledger

under the Act to the electronic cash ledger for integrated tax, central tax, State tax or

Union territory tax or cess in FORM GST PMT-09.”.

9. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later,

for the words “payment advice”, wherever they occur, the words “payment order” shall be

substituted.

10. In the said rules, in rule 92, with effect from a date to be notified later,―

(a) in sub-rule (4), for the words “payment advice”, wherever they occur, the words

“payment order” shall be substituted;

(b) in sub-rule (4), after the words “application for refund”, the words “on the basis of

a consolidated payment advice” shall be inserted;

“(4A) The Odisha Government shall disburse the refund based on the

consolidated payment advice issued under sub-rule (4).”; and

(d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be

substituted.

11. In the said rules, in rule 94, with effect from a date to be notified later, for the words

“payment advice”, the words “payment order” shall be substituted.

12. In the said rules, after rule 95, with effect from the 1st day of July, 2019, the

following rule shall be inserted, namely:―

“95A. Refund of taxes to the retail outlets established in departure area

of an international Airport beyond immigration counters making tax free

supply to an outgoing international tourist.―

(1)

Retail outlet established in departure area of an international airport,

beyond the immigration counters, supplying indigenous goods to an outgoing

international tourist who is leaving India shall be eligible to claim refund of tax paid

by it on inward supply of such goods.

(2)

Retail outlet claiming refund of the taxes paid on his inward supplies, shall

furnish the application for refund claim in FORM GST RFD- 10B on a monthly or

quarterly basis, as the case may be, through the common portal either directly or

through a Facilitation Centre notified by the Commissioner.

(3)

The self-certified compiled information of invoices issued for the supply

made during the month or the quarter, as the case may be, along with concerned

purchase invoice shall be submitted along with the refund application.

(4)

The refund of tax paid by the said retail outlet shall be available if―

(a) the inward supplies of goods were received by the said retail outlet

from a registered person against a tax invoice;

(b) the said goods were supplied by the said retail outlet to an outgoing

international tourist against foreign exchange without charging any

tax;

outlet is mentioned in the tax invoice for the inward supply; and

(d) such other restrictions or conditions, as may be specified, are

satisfied.

(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction

and payment of refund under this rule.

Explanation.― For the purposes of this rule, the expression “outgoing

international tourist” shall mean a person not normally resident in India, who enters

India for a stay of not more than six months for legitimate non-immigrant

purposes.”.

13. In the said rules, in rule 128,―

(a) in sub-rule (1), after the words “receipt of a written application,” the words

“or within such extended period not exceeding a further period of one month

for reasons to be recorded in writing as may be allowed by the Authority,”

shall be inserted;

(b) in sub-rule (2),―

(i) after the words “All applications from interested parties on issues of

local nature” the words, “or those forwarded by the Standing

Committee” shall be inserted;

(ii) after the words “the State level Screening Committee and the

Screening Committee shall,” the words “within two months from the

date of receipt of a written application, or within such extended period

not exceeding a further period of one month for reasons to be recorded

in writing as may be allowed by the Authority,” shall be inserted.

14. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the

expression “shall complete the investigation within a period of three months”, the word

“six” shall be substituted.

15. In the said rules, in rule 132, in sub-rule (1), before the words “Director General of

Anti-profiteering” the word and comma “Authority,” shall be inserted.

16. In the said rules, in rule 133,―

(a) in sub-rule (1), for the word “three” the word “six” shall be substituted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely:―

“(2A) The Authority may seek the clarification, if any, from the Director

General of Anti Profiteering on the report submitted under sub-rule (6) of rule

129 during the process of determination under sub-rule (1).”;

determined under the above clause”, the words “along with interest at the rate of

eighteen per cent. from the date of collection of the higher amount till the date of

deposit of such amount” shall be inserted;

(d) in sub-rule (3), in the Explanation, after the words ‘the expression, “concerned

State” means the State’, the words, “or Union Territory” shall be inserted;

(e) after sub-rule (4), the following sub-rule shall be inserted, namely:―

“(5) (a) Notwithstanding anything contained in sub-rule (4), where upon

receipt of the report of the Director General of Anti-profiteering referred to in

sub-rule (6) of rule 129, the Authority has reasons to believe that there has been

contravention of the provisions of Section 171 in respect of goods or services or

both other than those covered in the said report, it may, for reasons to be recorded

in writing, within the time limit specified in sub-rule (1), direct the Director General of

Anti-profiteering to cause investigation or inquiry with regard to such other goods or

services or both, in accordance with the provisions of the Act and these rules.

(b) The investigation or enquiry under clause (a) shall be deemed to be a new

investigation or enquiry and all provisions of rule 129 shall mutatis mutandis apply to

such investigation or enquiry.”.

17. In the said rules, in rule 138, in sub-rule (10),―

(i) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words

“Over Dimensional Cargo”, the words “or multimodal shipment in which at least

one leg involves transport by ship” shall be inserted;

(ii) after the second proviso, the following proviso shall be inserted, namely:―

“Provided also that the validity of the e-way bill may be extended within eight

hours from the time of its expiry.”.

18. In the said rules, in rule 138E, in sub-clause (a),―

(i) after the words “being a person paying tax under section 10” the words and

figures “or 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) for the word “returns” the words, letters and figures “statement in FORM GST

CMP-08” shall be substituted;

(iii) for the words “tax periods” the word “quarters” shall be substituted.

19. In the said rules, in FORM GST REG-01, in the Table appended to “List of

Documents to be uploaded”, against serial no. 4, in the heading, after the words “Bank

Account Related Proof”, the words “, where details of such Account are furnished:” shall be

inserted.

20. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following

entry shall be inserted, namely:―

“12A. Details of Bank Accounts (s) [Optional]

Total

number

Bank

Accounts

maintained by the applicant (Upto 10

Bank Accounts to be reported)

Details of Bank Account 1

Account

Number

Type of

Account

IFSC

Bank

Name

Branch

Address

To be auto-populated (Edit mode)

NOTE: Add more bank accounts”.

21. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be

inserted, namely:―

“13. Details of Bank Accounts (s) [Optional]

Total

number

Bank

Accounts

maintained by the applicant (Upto 10

Bank Accounts to be reported)

Details of Bank Account 1

Account

Number

Type of

Account

IFSC

Bank

Name

Branch

Address

To be auto-populated (Edit mode)

NOTE: Add more bank accounts”.

22. In the said rules, for FORM GSTR-4, the following form shall be substituted,

namely:―

“FORM GSTR-4

[See rule 62]

Return for financial year of registered person who has opted for composition levy or

availing benefit of notification No. 8229-FIN-CT1-TAX-0043/2017, dated the 7th

March, 2019.

Year

GSTIN

(a)

Legal name of the registered person

<Auto>

(b)

Trade name, if any

<Auto>

(a)

Aggregate turnover in the preceding

Financial Year (Auto populated)

(b)

ARN

<Auto>(after filing)>

4. Inward supplies including supplies on which tax is to be paid on reverse charge

GSTIN

supplier

Invoice details

RateTaxable

value

Amount of tax

Place of

supply

(Name of

State/UT)

No. Date Value

Integrated

Tax

Central

Tax

State/UT

Tax

CESS

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

4A. Inward supplies received from a registered supplier (other than supplies attracting

reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

4D. Import of service

5. Summary of self-assessed liability as per FORM GST CMP-08

(Net of advances, credit and debit notes and any other adjustment due to

amendments etc.)

Sl.

No.

Description

Value

Amount of tax

Integrated

tax

Central

tax

State/ UT

tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Outward supplies

(including exempt

supplies)

<Auto>

Inward supplies

attracting reverse

charge including import

of services

<Auto>

Tax paid (1+2)

<Auto>

Interest paid, if any

<Auto>

6. Tax rate wise details of outward supplies / inward supplies attracting reverse

charge during the year

(Net of advances, credit and debit notes and any other adjustment due to

amendments etc.)

Sl.

No.

Type of

supply

(Outward/

Inward)

Rate

of tax

(%)

Value

Amount of tax

Integrated

tax

Central

tax

State/ UT

tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

<Auto>

Total

<Auto>

7. TDS/TCS Credit received

GSTIN of Deductor /

e-commerce operator

Gross Value

Amount

Central Tax

State/UT Tax

(1)

(2)

(3)

(4)

8. Tax, interest, late fee payable and paid

Sl.

No.

Type of tax

Tax

amount

payable

(As per

table 6)

Tax

Amount

already

paid

(Through

FORM

GST

CMP-08 )

Balance

amount of

tax

payable, if

any

(3-4)

Interest

payable

Interest

paid

Late fee

payable

Late

fee

paid

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Integrated

tax

<Auto>

Central

tax

<Auto>

State/UT

tax

<Auto>

Cess

<Auto>

9. Refund claimed from Electronic cash ledger

Description

Tax

Interest

Penalty

Fee

Oth

Debit Entry Nos.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(a) Integrated tax

(b) Central Tax

(d) Cess

Bank Account Details (Drop Down)

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 of Authorised Signatory

Name of Authorised Signatory

Designation /Status

Place :

Date :

Instructions:―

1. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

(b) TDS:

Tax Deducted at Source

2. The details in FORM GSTR-4, for every financial year or part thereof, should

be furnished till the thirtieth day of April following the end of such financial year.

3. Aggregate turnover of the taxpayer for the immediate preceding

financial year would be auto-populated.

4. Table 4 to capture information, on a consolidated basis, related to

inward supplies, rate-wise, GSTIN wise:

(i)

Table 4A to capture inward supplies from registered supplier other

than those attracting reverse charge;

(ii) Table 4B to capture inward supplies from registered supplier

attracting reverse charge;

(iii) Table 4C to capture supplies from unregistered supplier;

(iv) Table 4D to capture import of services.

5. Table 5 to capture details (and adjustments thereof) of outward supplies

(including exempt supplies) and inward supplies attracting reverse

charge including import of services as declared earlier in FORM GST

CMP-08 during the financial year.

6. TDS/TCS credit received from deductor/e-commerce operator would be

auto-populated in Table 7.”

23. In the said rules, in FORM GSTR-9,―

(i) in the Table, in serial no. 8, in column (2), in row C, for the words and figures “to

September, 2018”, the figures and word “2018 to March 2019” shall be

substituted;

(ii) in the Table, in Pt. V, in column (2), in the heading, for the words and letters

“previous FY declared in returns of April to September of current FY or up to

date of filing of annual return of previous FY whichever is earlier”, the letters,

figures and words “FY 2017-18 declared in returns between April 2018 till March

2019” shall be substituted;

(iii) in instructions, serial no. 3 shall be omitted;

(iv) in instructions, in serial no. 4, after the sentence ending with “declared in this

part.”, the following words, letters and figures shall be inserted, namely:-

“It may be noted that additional liability for the FY 2017-18 not declared in

FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, tax

payers cannot claim input tax credit unclaimed during FY 2017-18 through this

return.” ;

(v) in instructions, in serial no. 5, in the Table, in column (2),―

(a) against serial no. 8A, after the words, letters and figures “corresponding

suppliers in their FORM GSTR-1.”, the following words, letters and figures

shall be inserted, namely:―

“It may be noted that the FORM GSTR-2A generated as on the 1st May,

2019 shall be auto-populated in this table.”;

(b) against serial no. 8C, for the words “to September 2018”, the figures and

words “2018 to March 2019” shall be substituted;

(vi) in the instructions, in serial no. 7,―

(a) for the words, letters, brackets and figures “of April to September of current

FY or date of filing of Annual Return for previous financial year (for example

in the annual return for the FY 2017-18, the transactions declared in April to

September 2018 for the FY 2017-18 shall be declared), whichever is earlier”,

the words and figures “between April 2018 to March 2019” shall be

substituted;

(b) in the Table, in column 2―

(A) against serial nos. 10 & 11, for the words “to September of the current

financial year or date of filing of Annual Return for the previous

financial year, whichever is earlier”, the figures and words “2018 to

March 2019” shall be substituted;

(B) against serial no. 12, for the words “to September of the current

financial year or date of filing of Annual Return for the previous

financial year, whichever is earlier”, the figures and words “2018 to

March 2019” shall be substituted;

financial year or date of filing of Annual Return for the previous

financial year whichever is earlier”, the figures and words “2018 to

March 2019” shall be substituted.

24. In the said rules, after FORM GST PMT –07, with effect from a date to be notified

later, the following form shall be inserted, namely:―

“FORM GST PMT – 09

[See rule 87(13)]

Transfer of amount from one account head to another in electronic cash ledger

GSTIN

(a) Legal name

<Auto>

(b) Trade name, if any

<Auto>

ARN

Date of ARN

5. Details of the amount to be transferred from one account head to another

(Amount in Rs.)

Amount to be transferred from

Amount to be transferred to

Major head

Minor

head

Amount

available

Major Head

Minor

head

Amount

transferred

(1)

(2)

(3)

(4)

(5)

(6)

<Central tax,

State/ UT tax,

Integrated tax,

Cess>

Tax

<Central

tax, State /

UT tax

Integrated

tax, Cess>

Tax

Interest

Penalty

Fee

Others

Total

6. 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.

Instructions :

1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.

2. Minor head refers to – tax, interest, penalty, fee and others.

3. The form may be filled up if amount from one major / minor head is intended to be

transferred to another major/minor head. Minor head for transfer of amount may

be same or different.

4. The amount from one minor head can also be transferred to another minor head

under the same major head.

5. Amount can be transferred from the head only if balance under that head is

available at the time of transfer.”

Signature

Name of Authorised Signatory

Designation /Status

Place :

Date :

25. In the said rules, in FORM GST RFD-05, with effect from a date to be notified

later,―

(i) for the word “Advice”, wherever it occurs, the word “order” shall be substituted;

and

(ii) for the words and letters “To <Centre> PAO/ Treasury/ RBI/ Bank”, the words

and letters “To PAO, CBIC” shall be substituted.

26. In the said rules, after FORM GST RFD - 10, with effect from the 1st day of July,

2019, the following form shall be inserted, namely:―

“FORM GST RFD-10 B

[See rule 95A]

Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

1. GSTIN:

2. Name:

3. Address:

4. Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To <DD/MM/YY>

5. Amount of Refund Claim: <INR><In Words>

6. Details of inward supplies of goods received and corresponding outward supplies:

DETAILS OF SUPPLIES

Inward Supplies

Corresponding

outward supplies

GSTIN

supplier

Invoice details

Rate Taxable

value

Amount of tax

Invoice details

No /

Date.

HSN

Code

Qty. Value

Integrated

Tax

Central

Tax

State/UT

Tax

Cess No. /

Date

HSN

Code

Qty. Taxable

Value

7. Refund applied for:

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

<Total>

8. Details of Bank Account:

(i) Bank Account Number

(ii) Bank Account Type

(iii) Name of the Bank

(iv) Name of the Account Holder/Operator

(v) Address of Bank Branch

(vi) IFSC

(vii) MICR

9. Declaration:

I_______________ as an authorized representative of ___________(Name of Duty

Free Shop/Duty Paid Shop – retail outlet) hereby solemnly affirm and declare that,―

(i)

refund has not been claimed against any of the invoices in respect of outward

supplies submitted with this application.

(ii) the information given herein above is true and correct to the best of my knowledge

and belief.

Instructions:

1. Application for refund shall be filed on monthly/quarterly basis depending upon the

frequency of furnishing of return by retail outlets.

2. Application shall be made in respect of one inward supply invoice only once. Therefore,

it is advised that refund shall be applied only for those inward supply invoices the goods

received against which have been completely supplied.

3. Applicant should ensure that all the invoices declared by him have the GSTIN of the

supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet)

clearly marked on them.

4. Documents to be attached with the refund application:

a) Undertaking that all indigenous goods on which refund is being claimed have

been received by the Duty-Free Shop/Duty Paid Shop (retail outlet);

b) Undertaking that the indigenous goods have been sold to eligible outgoing

international tourist;

c) Copy of the returns for the period for which application is being filed.”

Signature of Authorised Signatory

Name :

Designation /Status

Place :

Date :

27. In the said rules, for FORM GST DRC-03, the following FORM shall be substituted,

namely:–

“FORM GST DRC- 03

[See rule 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice

(SCN) or statement

GSTIN

Name

< Auto>

Cause of payment

<< drop down>>

Audit, investigation, voluntary, SCN, annual return,

reconciliation statement, others (specify)

Section under which voluntary

payment is made

<< drop down>>

Details of show cause notice, if

payment is made within 30 days of

its issue

Reference No.

Date of issue

Financial Year

Details of payment made including interest and penalty, if applicable

(Amount in Rs.)

Sl.

No.

Tax

Period

Act

Place

supply

(POS)

Tax/

Cess

Interest Penalty, if

applicable

Others

Total Ledger

utilised

(Cash /

Credit)

Debit

entry

No.

Date of

debit

entry

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

Reasons, if any - << Text box>>

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.

Date – ”.

[No. 22611-FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

S. ROUT

Deputy Secretary to Government

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

Ex. Gaz. 463-173+300

Signature of Authorised Signatory

Name :

Designation /Status