GST – States – 7870-FIN-CT1-TAX-0034/2017-S.R.O. No. 105/2018 – Dated:- 23-3-2018 – FINANCE DEPARTMENT NOTIFICATION The 23rd March, 2018 S.R.O. No. 105/2018- 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 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 (Third Amendment) Rules, 2018. (2) Rules 1, 2, 3, 4, 5, 6, and 7 shall come into force on the date of their publication in the Odisha Gazette. (3) Rule 8 shall come into force with effect from the 1st April, 2018.
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orsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; 3. In the said rules, in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; 4. In the said rules, in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; 5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention o
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he members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; 7. In the said rules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:- (c). any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; 8. In the said rules, after rule 138D, the following Explanation shall be inserted, namely:- Explanation. – For the purposes of this Chapter, the expressions transported by railways , transporta
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