EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 642, CUTTACK, FRIDAY, MAY 8 , 2020 / BAISAKHA 18, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 8th May, 2020

S.R.O. No. 113/2020— 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 (Fifth 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 21st April, 2020, in rule 26, in sub-rule (1), after the proviso,

following proviso shall be inserted, namely: -

“Provided further that a registered person registered under the provisions of the Companies

Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of

June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified

through electronic verification code (EVC).”.

3.

In the said rules, after rule 67, with effect from a date to be notified later, the

following rule shall be inserted, namely: -

“67A. Manner of furnishing of return by short messaging service facility.–

Notwithstanding anything contained in this Chapter, for a registered person who is required to

furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to

electronic furnishing shall include furnishing of the said return through a short messaging service

using the registered mobile number and the said return shall be verified by a registered mobile

number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a

tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”.

[No. 14810– 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. 48-173+10