EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 595, CUTTACK, TUESDAY, APRIL 7, 2020 / CHAITRA 18, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 7th April, 2020

S.R.O. No. 99/2020— 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 (Fourth Amendment)

Rules, 2020.

(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 31^st March, 2020, in sub-rule (3) of rule 3, the following proviso shall be

inserted, namely:-

“Provided that any registered person who opts to pay tax under section 10 for the financial

year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified

through electronic verification code, on the common portal, either directly or through a Facilitation

Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the

statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto

the 31st day of July, 2020.”.

3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted,

namely:-

“Provided that the said condition shall apply cumulatively for the period February, March,

April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period

September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said

months in accordance with the condition above.”.

[No.13750-FIN-CT1-TAX-0001/2020]

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. 1 -173+10