The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017.
30281-FIN-CT1-TAX-0034/2017-S.R.O. No. 501/2017 Dated:- 18-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 18th October, 2017
S.R.O. No. 501/2017- 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 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) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publicatio
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s may be allowed by the Commissioner,” shall be inserted.
4. In the said rules, in FORM GST RFD-01,-
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sl.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 – 11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
”
; and
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of suppl
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