EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2330, CUTTACK,

TUESDAY,

DECEMBER

31,

2019 / PAUSA 10, 1941

FINANCE DEPARTMENT

NOTIFICATION

The 31st December, 2019

S.R.O.No. 444/19– 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 (Ninth Amendment)

Rules, 2019.

(2) Save as otherwise provided, 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), with effect from the 1^st January, 2020, in rule 36, in sub-rule (4), for the figures and words

“20 per cent.”, the figures and words “10 per cent.” shall be substituted.

3. In the said rules, after rule 86, the following rule shall be inserted, namely:-

“86A. Conditions of use of amount available in electronic credit ledger.-(1)The

Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant

Commissioner, having reasons to believe that credit of input tax available in the electronic credit

ledger has been fraudulently availed or is ineligible in as much as-

(a) the credit of input tax has been availed on the strength of tax invoices or debit notes or

any other document prescribed under rule 36-

(i) issued by a registered person who has been found non-existent or not to be conducting

any business from any place for which registration has been obtained; or

(ii) without receipt of goods or services or both; or

(b) the credit of input tax has been availed on the strength of tax invoices or debit notes or

any other document prescribed under rule 36 in respect of any supply, the tax charged in respect

of which has not been paid to the Government; or

(c) the registered person availing the credit of input tax has been found non-existent or not

to be conducting any business from any place for which registration has been obtained; or

(d) the registered person availing any credit of input tax is not in possession of a tax

invoice or debit note or any other document prescribed under rule 36, may, for reasons to be

recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger

for discharge of any liability under section 49 or for claim of any refund of any unutilised amount.

(2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being

satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist,

allow such debit.

(3) Such restriction shall cease to have effect after the expiry of a period of one year from

the date of imposing such restriction.”.

4. In the said rules, with effect from the 11^th January, 2020, in rule 138E, after clause (b),

the following clause shall be inserted, namely:-

“(c) being a person other than a person specified in clause (a), has not furnished the

statement of outward supplies for any two months or quarters, as the case may be.”.

[No. 43431–FIN-CT1-TAX-0034/2017]

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. 1660(A)-173+300