EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1087, CUTTACK, FRIDAY, AUGUST 28, 2020/ BHADRA 6, 1942

FINANCE DEPARTMENT

NOTIFICATION

The 28th August, 2020

S.R.O.No.186/2020.— 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. Short Title and commencement.–(1) These rules may be called the Odisha

Goods and Services Tax (Tenth 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), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with

effect from 01st April, 2020, namely:-

“(4A) Where an applicant, other than a person notified under sub-section (6D) of

Section 25, opts for authentication of Aadhaar number, he shall, while submitting

the application under sub-rule(4),with effect from 21st August, 2020, undergo

authentication of Aadhaar number and the date of submission of the application in

such cases shall be the date of authentication of the Aadhaar number, or fifteen

days from the submission of the application in Part B of FORM GST REG-01 under

sub-rule (4), whichever is earlier.”.

3. In the said rules, in rule 9, with effect from 21st August, 2020,–

(i) in sub-rule (1) , for the proviso, the following provisos shall be substituted,

namely:-

“Provided that where a person, other than a person notified under sub-

section (6D) of section 25, fails to undergo authentication of Aadhaar

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number as specified in sub-rule (4A) of rule 8 or does not opt for

authentication of Aadhaar number, the registration shall be granted only after

physical verification of the place of business in the presence of the said

person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be

recorded in writing and with the approval of an officer not below the rank of

Joint Commissioner, in lieu of the physical verification of the place of

business, carry out the verification of such documents as he may deem fit.”;

(ii) in sub-rule (2),before the Explanation, the following proviso shall be inserted,

namely: -

“Provided that where a person, other than a person notified under sub-

section (6D) of Section 25, fails to undergo authentication of Aadhaar number

as specified in sub-rule (4A) of rule 8 or does not opt for authentication of

Aadhaar number, the notice in FORM GST REG-03 may be issued not later

than twenty-one days from the date of submission of the application.”;

(iii) in sub-rule (4), for the word “shall”, the word “may” shall be substituted; and

(iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-

“(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission

of the application in cases where a person successfully undergoes

authentication of Aadhaar number or is notified under sub-section (6D) of

Section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2),

in cases where a person, other than a person notified under sub-section

(6D) of Section 25, fails to undergo authentication of Aadhaar number as

specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty-one days from the date of submission of

the application in cases where a person does not opt for authentication of

Aadhaar number; or

(d) within a period of seven working days from the date of the receipt

of the clarification, information or documents furnished by the applicant

under sub-rule (2),

the application for grant of registration shall be deemed to have been

approved.”.

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4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words

“failure of Aadhaar authentication”, the words “or due to not opting for Aadhaar

authentication” shall be inserted.

[No.24115-FIN-CT1-TAX-0001/2020/FIN]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to Government

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

OGP/SBP Ex.Gaz. 493-173+10