EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2128 CUTTACK, TUESDAY, NOVEMBER 19, 2019 / KARTIKA 28, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 19th November, 2019

S.R.O. No.405/2019— 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 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 (Seventh

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),—

(i) in FORM GST RFD-01, in Annexure 1,

(a) for Statement 1A, the following Statement shall be substituted, namely:—

“Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first

proviso to Section 54(3)]

Sl.

Details of documents of inward supplies

received of inputs received

Tax paid on inward

supplies

Details of documents of

outward supplies issued

Tax paid on outward

supplies

Type

Inwa

Supp

GSTIN

Supplier/

Self

GSTIN

Type of

Docum

ent

No./B

Port

Cod

Dat

Taxa

ble

Value

Integra

ted

Tax

Centr

Tax

State/

Tax

Type of

Outwar

Supply

Type of

Docum

ent

Dat

Taxa

ble

Value

Integra

ted

Tax

Centr

Tax

State/

Tax

14 15

B2B/

B2C

”;

(b) for Statement 2, the following Statement shall be substituted, namely:—

“Statement 2 [rule 89(2)(c)]

Refund Type: Export of services with payment of tax (accumulated ITC)

Sl.

No.

Document Details

Integrated

Tax

Cess

BRC/ FIRC

Type of

Document

No.

Date

Value

Taxable

value

No.

Date

Value

”;

“Statement 3 [rule 89(2)(b) and rule 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

Sl.

No.

Document Details

Goods/

Services

(G/S)

Shipping bill/

Bill of export

EGM

Details

BRC/ FIRC

Type of

Document ^{No. Date Value}

Port

code ^No.

Date

Ref.

No. ^{Date No. Date Value}

”;

(d) for Statement 4, the following Statement shall be substituted, namely:—

“Statement 4 [rule 89(2)(d) and rule 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on

payment of tax)

GSTIN

recipient

Document Details

Shipping

bill/ Bill of

export/

Endorsed

invoice by

SEZ

Taxable

Value

Integrated

Tax

Cess

Type of

Document

No.

Date

Value

No.

Date

”;

(e) after Statement 4, the following Statement shall be inserted, namely:—

“Statement 4A

Refund by SEZ on account of supplies received from DTA – With payment of tax

GSTIN

Supplier

Document Details

Shipping bill/

Bill of export/

Endorsed

invoice by

SEZ

Taxable

Value

Integrated

Tax

Cess

Type of

Document

No. Date Value

No.

Date

”;

(f) for Statement 5, the following Statement shall be substituted, namely:—

“Statement 5 [rule 89(2)(d) and rule 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer

(without payment of tax)

(g) forStatement 5B, the following Statement shall be substituted, namely:—

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports claimed by supplier

Sl.

No.

Document details of inward

supplies in case refund is

claimed by Supplier

Tax paid

Type of

Document

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State/Union

Territory

Tax

Cess

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports claimed by recipient

Sl.

No.

Document details of inward

supplies in case refund is

claimed by recipient

Tax paid

GSTIN

Supplier

Type of

Document

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State/Union

Territory

Tax

Cess

”;

(h) for Statement 6, the following Statement shall be substituted, namely:—

“Statement 6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and

vice versa)

Sl.

No.

Document Details

Goods/

Services (G/S)

Shipping bill/ Bill of

export/ Endorsed

invoice no.

Type of

Document

No.

Date

Value

No.

Date

”;

Document Type

B2C/Registered

Recipient

GSTIN/UIN

Name

(in

case

B2C)

Document Details

Type of

Document

No.

Date

Value

Taxable

Value

Details of documents covering transaction considered as intra –State / inter-State

transaction earlier

Inter/Intra

Integrated

Tax

Central

tax

State/UT

Tax

Cess

PoS

Transaction which were held interiState / intra-State supply subsequently

Inter/Intra

Integrated

Tax

Central

tax

State/UT

Tax

Cess

PoS

”.

(ii) in FORM GSTR-9, in the Table,—

(a) against serial number 8C, in column 2,—

(A.) before the letters andwords“ITC on inward supplies”,the word, letters

and figures“For FY 2017-18” shall be inserted; and

(B.) after the entry ending with the words and figures, “April 2018 to March

2019”, the following entry shall be inserted, namely :—

“For FY 2018-19, ITC on inward supplies (other than imports and

inward supplies liable to reverse charge but includes services

received from SEZs) received during 2018-19 but availed during April

2019 to September 2019”.

(b) in Part V,—

(A.) before the words “Particulars of the transactions”, the word, letters

and figures “For FY 2017-18” shall be inserted; and

(B.) after the heading ending with the words and figures “April 2018 till

March 2019”, the following entry shall be inserted, namely :—

“For FY 2018-19, Particulars of the transactions for the FY 2018-19

declared in returns between April 2019 till September 2019”;

(iii) in FORM GSTR-9, in the instructions,—

(a) for paragraph 2, the following paragraph shall be substituted, namely:—

“2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the

financial year for which the return is being filed for before filing this return and

for FY 2017-18, the details for the period between July 2017 and March 2018

are to be provided in this return.”.

(b) in paragraph 4,—

(A.) before the words, “It may be noted”, the word, letters and figures “For

FY 2017-18,” shall be inserted;

(B.) after the words, letters and figures, “that additional liability for the FY

2017-18”, the letters and figures “or FY 2018-19” shall be inserted;

(C.) after the words, “taxpayers cannot claim input tax credit”, the words,

letters and figures “unclaimed during FY 2017-18”, shall be omitted;

(D.) in the Table, in second column,—

(I) against serial number 4I,after the entry ending with the words “

filling up these details.”, the following entry shall be inserted,

namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 4B to Table 4E net of credit notes in case

there is any difficulty in reporting such details separately in this

Table.”;

(II) against serial number 4J, after the entry ending with the words

“filling up these details.”, the following entry shall be inserted,

namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 4B to Table 4E net of debit notes in case

there is any difficulty in reporting such details separately in this

Table.”;

(III) against serial number 4K & 4L, after the entry ending with the

words “ filling up these details.”, the following entry shall be

inserted, namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 4B to Table 4E net of amendments in case

there is any difficulty in reporting such details separately in this

Table.”;

(IV) against serial number 5D,5E and 5F, after the entry ending with the

words, figures and brackets “under Non-GST supply (5F).”, the

following entry shall be inserted, namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to either separately report his supplies as exempted, nil

rated and Non-GST supply or report consolidated information for all

these three heads in the “exempted” row only.”;

(V) against serial number 5H, after the entry ending with the words

“filling up these details.”, the following entry shall be inserted,

namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 5A to Table 5F net of credit notes in case

there is any difficulty in reporting such details separately in this

Table.”;

(VI) against serial number 5I, after the entry ending with the words

“filling up these details.”, the following entry shall be inserted,

namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 5A to Table 5F net of debit notes in case there

is any difficulty in reporting such details separately in this Table.”;

and

(VII) against serial number 5J & 5K, after the entry ending with the words

“filling up these details.”, the following entry shall be inserted,

namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to fill Table 5A to Table 5F net of amendments in case

there is any difficulty in reporting such details separately in this

Table.”;

(A.) against serial number 6B, after the entry ending with the words, figure,

brackets and letter “under 6(H) below.”, the following entry shall be

inserted, namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to either report the breakup of input tax credit as inputs,

capital goods and input services or report the entire input tax credit

under the “inputs” row only.”;

(B.) against serial number 6C and serial number 6D, after the entry ending

with the words “filling up these details.”, the following entry shall be

inserted, namely:—

“For FY 2017-18 and 2018-19, the registered person shall have

an option to either report the breakup of input tax credit as inputs,

capital goods and input services or report the entire input tax credit

under the “inputs” row only.

For FY 2017-18 and 2018-19, the registered person shall have

an option to either report Table 6C and Table 6D separately or report

the consolidated details of Table 6C and 6D in Table 6D only.”;

(C.) against serial number 6E, after the entry ending with the words “filling

up these details.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have

an option to either report the breakup of input tax credit as inputs and

capital goods or report the entire input tax credit under the “inputs”

row only.”;

(D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the

entry ending with the words, figures and letters “in 7E of FORM

GSTR-9.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have

an option to either fill his information on reversals separately in Table

7A to 7E or report the entire amount of reversal under Table 7H only.

However, reversals on account of TRAN-1 credit (Table 7F) and

TRAN-2 (Table 7G) are to be mandatorily reported.”;

(E.) against serial number 8A,—

(I)

for the letters and figures, “FY 2017-18”, the words “the financial

year for which the return is being filed for” shall be substituted;

(II)

before the words, “It may be noted”, the word, letters and

figures, “For FY 2017-18,” shall be inserted; and

(III) after the entry ending with the words “auto-populated in this

Table.”, the following entry shall be inserted, namely:-

“For FY 2018-19, it may be noted that the FORM GSTR-2A

generated as on the 1stNovember, 2019 shall be auto-populated in

this Table. For FY 2017-18 and 2018-19, the registered person shall

have an option to upload the details for the entries in Table 8A to 8D

duly signed, in PDF format in FORM GSTR-9C (without the CA

certification).”;

(F.) against serial number 8B, after the entry ending with the words “be

auto-populated here.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have

an option to upload the details for the entries in Table 8A to 8D duly

signed, in PDF format in FORM GSTR-9C (without the CA

certification).” ;

(G.) against serial number 8C,—

(I) before the words, “Aggregate value of”, the word, letters and

figures, “For FY 2017-18,” shall be inserted;

(II) after the entry ending with the words “shall be declared here.”, the

following entry shall be inserted, namely:—

“For FY 2018-19, Aggregate value of input tax credit availed on

all inward supplies (except those on which tax is payable on reverse

charge basis but includes supply of services received from SEZs)

received during April 2018 to March 2019 but credit on which was

availed between April 2019 to September 2019 shall be declared

here.”;

(III) after the entry ending with the words “for filling up these details.”,

the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have

an option to upload the details for the entries in Table 8A to Table 8D

duly signed, in PDF format in FORM GSTR-9C (without the CA

certification).”;

(H.) against serial number 8D, after the entry ending with the words “shall

be negative.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have

an option to upload the details for the entries in Table 8A to Table 8D

duly signed, in PDF format in FORM GSTR-9C (without the CA

certification).” ;

(d) in paragraph 7,—

(A.) before the words and letter “Part V consists”, the word, letters and

figures “For FY 2017-18,” shall be inserted;

(B.) after the entry ending with the words and figures “April 2018 to March

2019”, the following entry shall be inserted, namely:—

“For FY 2018-19, Part V consists of particulars of transactions

for the previous financial year but paid in the FORM GSTR-3B

between April 2019 to September 2019.”;

(C.) in the Table, in second column,—

(I) against serial number 10 and 11,

(1) before the words, “Details of additions”, the word, letters

and figures, “For FY 2017-18,” shall be inserted; and

(2) after the entry ending with the words “shall be declared

here.”, the following entry shall be inserted, namely:-

“For FY 2018-19, Details of additions or amendments to any of

the supplies already declared in the returns of the previous financial

year but such amendments were furnished in Table 9A, Table 9B and

Table 9C of FORM GSTR-1 of April 2019 to September 2019 shall be

declared here.”;

(II) against serial number 12,

(1) before the words, “Aggregate value of”, the word,letters and

figures, “For FY 2017-18,” shall be inserted; and

(2) after the entry ending with the words “filling up these details.”,

the following entry shall be inserted, namely:—

“For FY 2018-19, Aggregate value of reversal of ITC which was

availed in the previous financial year but reversed in returns filed for

the months of April 2019 to September 2019 shall be declared here.

Table 4(B) of FORM GSTR-3B may be used for filling up these

details. For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this Table.”;

(III) against serial number 13,—

(1) before the words, “Details of ITC for”, the word,letters and

figures, “For FY 2017-18,” shall be inserted; and

(2) after the entry ending with the words, letters and figures

“annual return for FY 2018-19.”, the following entry shall be inserted,

namely:—

“For FY 2018-19, Details of ITC for goods or services received

in the previous financial year but ITC for the same was availed in

returns filed for the months of April 2019 to September 2019 shall be

declared here. Table 4(A) of FORM GSTR-3B may be used for filling

up these details. However, any ITC which was reversed in the FY

2018-19 as per second proviso to sub-section (2) of Section 16 but

was reclaimed in FY 2019-20, the details of such ITC reclaimed shall

be furnished in the annual return for FY 2019-20. For FY 2017-18 and

2018-19, the registered person shall have an option to not fill this

Table.”.

(e) in paragraph 8, in the Table, in second column,—

(A.) against serial number 15A, 15B, 15C and 15D, after the words and

letters “details of non-GST refund claims.”, the words and figures “For

FY 2017-18 and 2018-19, the registered person shall have an option

to not fill this Table.” shall be inserted;

(B.) against serial number 15E, 15F and 15G, after the words “shall be

declared here.”, the words,letters and figures “For FY 2017-18 and

2018-19, the registered person shall have an option to not fill this

Table.” shall be inserted;

(C.) against serial number 16A, after the words “filling up these details.”,

the words, letters and figures “For FY 2017-18 and 2018-19, the

registered person shall have an option to not fill this Table.” shall be

inserted;

(D.) against serial number 16B and serial number 16C, after the words

“shall be declared here.”, the words, letters and figures “For FY 2017-

18 and 2018-19, the registered person shall have an option to not fill

this table.” shall be inserted; and

(E.) against serial number 17 and 18, after the words “value of inward

supplies.”, the words, letters and figures “For FY 2017-18 and 2018-

19, the registered person shall have an option to not fill this Table.”

shall be inserted.

3. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2,–

(i) for the letters and figures, “FY 2017-18”, the words “current financial year”

shall be substituted;

(ii) before the words, “The details for the”, the word, letters and figures “For

FY 2017-18,” shall be inserted;

(iii) in Paragraph 4, in the Table, in second column,–

(a) against serial number 5B and serial number 5C, after the entry ending

with the words and brackets “shall be declared here.”, the following

entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table. If there are any adjustments required to be

reported then the same may be reported in Table 5O.”;

(b) against serial number 5D, after the entry ending with the words “not

required to be included here.”, the following entry shall be inserted,

namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table. If there are any adjustments required to be

reported then the same may be reported in Table 5O.”;

with the words “shall be declared here.”, the following entry shall be

inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table. If there are any adjustments required to be

reported then the same may be reported in Table 5O.”;

(d) against serial number 5G, after the entry ending with the words “shall

be declared here.”, the following entry shall be inserted, namely:-

“For FY 2017-18, the registered person shall have an option to not fill

this Table. If there are any adjustments required to be reported then

the same may be reported in Table 5O.”; and

(e) against serial number 5H, serial number 5I, serial number 5J, serial

number 5K, serial number 5L, serial number 5M and serial number

5N, after the entry ending with the words “shall be declared here.”, the

following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table. If there are any adjustments required to be

reported then the same may be reported in Table 5O.”;

(iv) in paragraph 6, in second column ,–

(A.) against serial number 12B, after the entry ending with the words and

figures “availed during Financial Year 2017-18.”, the following entry

shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table.”;

(B.) against serial number 12C, after the entry ending with the words “

shall be declared here.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table.”; and

(C.) against serial number 14, after the entry ending with the words “are to

be declared here.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to not fill this Table.”; and

(v) for Part-B, the following shall be substituted, namely:—

“PART – B- CERTIFICATION

Certification in cases where the reconciliation statement (FORM GSTR-9C)

is drawn up by the person who had conducted the audit:

* I/we have examined the—

(a) balance sheet as on ………

(b) the *profit and loss account/income and expenditure account for the period beginning

from ………..…to ending on ……., and

………, —attached herewith, of M/s …………… (Name), …………………… .…………

(Address), ..………………… (GSTIN).

2. Based on our audit I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the

IGST/CGST/ Odisha GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the

IGST/CGST/Odisha GST Act, 2017 and the rules/notifications made/issued thereunder:

3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies;

if any:

…………………………………… .

3. (b) *I/we further report that, -

(A) *I/we have obtained all the information and explanations which, to the best of *my/our

knowledge and belief, were necessary for the purpose of the audit/ information and

explanations which, to the best of *my/our knowledge and belief, were necessary for the

purpose of the audit were not provided/partially provided to us.

(B) In *my/our opinion, proper books of account *have/have not been kept by the

registered person so far as appears from*my/ our examination of the books.

and the cash flow Statement (if available) are *in agreement/not in agreement with the

books of account maintained at the Principal place of business at …………………… and **

…………………… additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the CGST Act / Odisha

GST Act and Reconciliation Statement required to be furnished under section 44(2) of the

CGST Act / Odisha GST Act is annexed herewith in Form No. GSTR-9C.

5. In *my/our opinion and to the best of *my/our information and according to explanations

given to *me/us, the particulars given in the said Form No.GSTR-9C are true and fair

subject to following observations/qualifications, if any:

(a) ……………………………………………………………………………………

(b) ……………………………………………………………………………………

………………………………………

**(Signature and stamp/Seal of the Auditor)

Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………

II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is

drawn up by a person other than the person who had conducted the audit of the

accounts

*I/we report that the audit of the books of accounts and the financial statements of M/s.

………...........………………… . (Name and address of the assessee with GSTIN) was

conducted by M/s. ………………………………………… ..………. (full name and address of

auditor along with status), bearing membership number in pursuance of the provisions of

the …………………………… .Act, and *I/we annex hereto a copy of their audit report dated

…………………………… . along with a copy of each of :-

(a) balance sheet as on ………

(b) the *profit and loss account/income and expenditure account for the period beginning

from ………..…to ending on …….,

………, and

(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss

account/income and expenditure account and balance sheet.

2. I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the

IGST/CGST/Odisha GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the

IGST/CGST/ Odisha GST Act, 2017 and the rules/notifications made/issued thereunder:

3. The documents required to be furnished under section 35 (5) of the CGST Act / Odisha

GST Act and Reconciliation Statement required to be furnished under section 44(2) of the

CGST Act / OdishaGST Act is annexed herewith in Form No.GSTR-9C.

4. In *my/our opinion and to the best of *my/our information and according to examination

of books of account including other relevant documents and explanations given to *me/us,

the particulars given in the said Form No.9C are true and fair subject to the following

observations/qualifications, if any:

(a) …………………………….…………………………… .………………………

(b) …………………………… .…………………………… .………………………

………………………………………

**(Signature and stamp/Seal of the Auditor)

Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………” .

[No. 38936–FIN-CT1-TAX-0034/2017/FIN.]

By Order of the Governor

SMITA ROUT

Joint Secretary to Government

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

Ex. Gaz. 1459-173+300