GST – States – S.R.O. No. 411/2017 – Dated:- 16-9-2017 – FINANCE DEPARTMENT NOTIFICATION The 16th September, 2017 S.R.O. No. 411/2017- 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 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 (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017 (4) Rule 8 shall be deemed to have come into force on 1st of August 2017 2. In the Odisha Goods and Services Tax Rules, 2017 (herei
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f ninety days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be Inserted 3. In the said rules, after rule 120, the following rule shall be inserted namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period sp
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requirement of obtaining registration under clauses (i) and (ii) of section 24 the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation- For the purposes of this rule. the expression handicraft goods has the meaning as assigned to It in the Government of Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017 6. In the said rules in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) . the words. figures, brackets and letter Section 140 (4) (a) and Section 140(9) shall be inserted. (ii) in Serial No. 7 (a), in the table, in Serial No 7A. in the head
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