EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1267 CUTTACK, FRIDAY, JULY 19, 2019 / ASADHA 28, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 19th July, 2019

S.RO.No.244/2019― 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 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 (Fifth 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), in rule 12, in sub-rule (1A),-

(a) after the words, “A person applying for registration to”, the words “deduct or” shall

be inserted; and

(b) after the words, “in accordance with the provisions of”, the words and figures

“Section 51, or, as the case may be,” shall be inserted.

3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of

September, 2019, after the words “Provided also that a registered person”, the words “, other

than the supplier engaged in making supply of services by way of admission to exhibition of

cinematograph films in multiplex screens,” shall be inserted.

4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of September,

2019, the following sub-rule shall be inserted, namely:―

“(4A) A registered person supplying services byway of admission to exhibition of

cinematograph films in multiplex screens shall be required to issue an electronic ticket and the

said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if

such ticket does not contain the details of the recipient of service but contains the other

information as mentioned under rule 46:

Provided that the supplier of such service in a screen other than multiplex screens may,

at his option, follow the above procedure.”.

5. In the said rules, after rule 83A, with effect from such date as may be notified by the

State Government, the following rule shall be inserted, namely:―

“83B. Surrender of enrolment of goods and services tax practitioner.―

(1) A goods and services tax practitioner seeking to surrender his enrolment shall

electronically submit an application in FORM GST PCT-06, at the common

portal, either directly or through a facilitation centre notified by the

Commissioner.

(2) The Commissioner, or an officer authorised by him, may after causing such

enquiry as deemed fit and by order in FORM GST PCT-07, cancel the

enrolment of such practitioner.”.

6. In the said rules, in rule 137, for the words “two years”, the words “four years” shall be

substituted.

7. In the said rules, in rule 138E, in the first proviso,

(a) after the words “Provided that the Commissioner may,” , the words, letters and

figures “on receipt of an application from a registered person in FORM GST EWB-05,”

shall be inserted;

(b) after the words “reasons to be recorded in writing, by order”, the words, letters and

figures “in FORM GST EWB-06” shall be inserted.

8. In the said rules, after FORM GST PCT –05, with effect from such date as may be

notified by the State Government, the following forms shall be inserted, namely:―

“FORM GST PCT-06

[See rule 83B]

APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND

SERVICES TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

3. Address

< Auto Populated>

4. Date of effect of cancellation of enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s)

noted below:

DECLARATION

The above declaration is true and correct to the best of my knowledge and belief. I

undertake that I shall continue to be liable for my actions as GST Practitioner before

such cancellation.

(SIGNATURE)

Place:

Date:

FORM GST PCT-07

[See rule 83B]

ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX

PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

< Auto Populated>

3. Address

4. No. and Date of application

5. Date of effect of cancellation of enrolment

DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with

effect from . . . . . . .

(SIGNATURE)

Place:

Date: ”.

9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following

Statement shall be substituted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs.)

Sl.

No.

Details of invoices/credit notes/debit notes

of outward supplies in case refund is

claimed by supplier/Details of invoices of

inward supplies in case refund is claimed

by recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable

Value

Type

(Invoice/

Credit

Note/

Debit

Note)

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

”.

10. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the

following Statement shall be substituted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs.)

Sl.

No.

Details of invoices/credit notes/debit

notes of outward supplies in case

refund is claimed by supplier/Details of

invoices of inward supplies in case

refund is claimed by recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable

Value

Type

(Invoice/

Credit

Note/

Debit

Note)

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

Cess

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

”.

11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted,

namely:―

“FORM GST EWB-05

[See rule 138 E]

Application for unblocking of the facility for generation of E-Way Bill

GSTIN

<Auto>

Legal Name

<Auto>

Trade Name

<Auto>

Address

<Auto>

Facility of furnishing of information in

Part A of FORM GST EWB 01 (i.e.

facility for generation of E-Way Bill)

blocked w.e.f.

<Auto>

Reasons of unblocking of facility for

generation of E- Way Bill

(i)

(ii)

(iii)

Expected date for filing of returns for

the period under default

8. Verification

I hereby solemnly affirm and declare that the information given here in above 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:

Place:

FORM GST EWB – 06

[See rule 138 E]

Reference No.:

Date:

_______________ GSTIN

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

_______________ Address

Order for permitting / rejecting application for unblocking of the facility for

generation of E-Way Bill

Application ARN:

Date:

The facility for generation of E- Way Bill was blocked in respect of the

aforementioned registered person with effect from -------- in terms of rule 138E of the

Odisha Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application / submissions

made by the aforementioned registered person.

I hereby accept the application and order for unblocking of the facility for generation

of E-Way Bill on the following grounds:

Please note that the system will block the facility for generation of E-Way Bill after

_______(date) if the registered person continues to be defaulter in terms of rule

138E of the Odisha Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application / submissions

made by the aforementioned registered person.

I hereby reject the application for unblocking the facility for generation of E-Way Bill

on following grounds:

Signature:

Name:

Designation:

Jurisdiction:

Address:

Note: Separate document may be attached for detailed order / reason(s).”.

[No.24444-FIN-CT1-TAX-0034/2017/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. 598-173+300