The Odisha Goods and Services Tax (Fifth Amendment) Rules, 2017.
S.R.O. No. 378/2017 Dated:- 30-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 30th August, 2017
S.R.O. No. 378/2017- 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 recommendation of Goods and Service 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, 2017.
(2) Rule 1 shall come into force at once.
(3) Rules 2,3,4,5,6,7,8,12,13 and 14 shall be deemed to have come into force on the 1st July,2017;
(4) Rules 9,10 and 11 shall come into force on such date as the State Government may, by notification, appoint.
2. In the Odisha Goods and Services Tax Rules, 2017 (hereafter referred to as the said rule
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”
6. In the said rules, for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.-The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
7. In the said rules, for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.-The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”
8. In the said rules, for rule 137, the following rule shall be substituted, namely:-
“137. Tenure of Authority.-The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”
9. In th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilom
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urse of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation Centre notified by the Commissioner, within twenty-four hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2):
Table
Sl. No.
Distance
Validity period
(1)
(2)
(3)
1.
Up to 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of e-way bill, the transporter may generate another e-way bill after
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
withstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure appended to this rule;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of Central tax goods, may notify.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)(a)]
Sl.No.
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18.
3
Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.
0301
Live fish.
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.
0304
Fish fillets and other fish meat (whether or not minced), fresh or chille
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uman hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.
0707
Cucumbers and gherkins, fresh or chilled.
42.
0708
Leguminous vegetables, shelle
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59.
9
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
Unprocessed green leaves of tea
62.
0909
Seeds of anise, badia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.], [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79.
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad
97.
1905
Bread (branded or otherwise), except pizza bread
98.
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.
2201
Non-alcoholic Toddy, Neera includ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.
5001
Silkworm laying, cocoon
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
Wool, not carded or combed
125.
5102
Fine or coarse animal hair, not carded or combed
126.
5103
Waste of wool or of fine or coarse animal hair
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ents
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate, pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit;
(v) Vibhuti sold by religious institutions;
(vi) Unbranded honey;
(vii) Wick for diya;
(viii) Roli;
(ix) Kalava (Raksha sutra);
(x) Chandantika.
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
Postal baggage transported by Department of Posts
150.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152.
Curre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authori
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of in section and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.”
11. In the said rules, the following Forms shall be inserted in the appropriate place, namely:-
FORM GST EWB-01
(See Rule 138)
E-Way Bill
PART-A
A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See Rule 138 C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See Rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer incharge
(if known)
Date
Time
FORM GST IN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uted, namely:-
“Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the Premises or Building
Road or Street
City or Town or Locality or
Village
Taluka or Block
District
State
PIN Code
Latitude
Longitude
(b)
Contact Information (the e-mail address and mobile number will be used for authentication)
E-mail Address
Telephone
STD
Mobile Number
Fax
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng Form shall be substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN/ Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods/services- without payment of tax (accumulated ITC)
(d)
On account of order
Sl. No.
Type of order
Order no.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulated due to inverted tax stru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to Section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sl.No.
Invoice details
Integrated tax
BRC/FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sl.No.
Invoice details
Goods/Services (G/S)
Shipping bill/Bil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
veloper (without payment of tax)
(Amount in Rs.)
Sl.No.
Invoice details
Goods/Services (G/S)
Shipping bill/Bill of export/Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of Sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction considered as intra -State/inter-State transaction earlier
Transaction which were held inter State/intra-State supply subsequently
Invoice details
Inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date:
Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of Section 54 of the Act.
Instructions –
1.
Terms used:
(a) B to C:
From registered person to unregistered person
(b) EGM:
Export General Manifest
(c) GSTIN:
Goods and Services Tax Identification Number
(d) IGST:
Integrated goods and services tax
(e) ITC:
Input tax credit
(f) POS:
Place of Supply (Respective State)
(g) SEZ:
Special Economic Zone
(h) Temporary ID:
Temporary Identification Number
(i) UIN:
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =