The Odisha Goods and Services Tax (Amendment) Rules, 2018.
2218-FIN-CT1-TAX-0034/2017-S.R.O. No. 38/2018 Dated:- 25-1-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 25th January, 2018
S.R.O. No. 38/2018- 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 the recommendation 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 (Amendment) Rules, 2018.
(2) Rules 1, 2, 4, 5,6,7,8,9 and 15 shall come into force on the date of their publication in the Odisha Gazette.
(3) Rule 3 shall be deemed to have come into force from the 1st January, 2018
(4) Rules 10 and 11 shall be deemed to have come into force from the 23rd October, 2017
(5) Rules 12, 13, 14, 16, 17 and 18 shall com
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, the figures, letters and word “31st March, 2018” shall be substituted.
6. In the said rules, after rule31 the following rule shall be inserted, namely:-
“31A.Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by the State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
(b) The value of supply of lottery authorised by the State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation: – For the purposes of this sub-rule, the expressions-
(a) “lottery run by the State Governments” means a lottery not
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017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfe
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gistered person or his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services.”;
9. In the said rules, after rule 55, the following rule shall be inserted, namely:-
“55A.Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules46,46A or 49, in a case where such person is not required to carry an e-way bill under these rules.”;
10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Odisha, Finance Department notification number 30285-FIN-CT1-TAX-0043/2017 dated 18th October, 2017 published in Odisha Gazette Extraordinary no. 1685 dated 18th October,2017 bearing S.R.O.No
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nary, Part II, section 3, sub-section (1)vide number G.S.R 1299(E), dated 13th October, 2017 or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
11. In the said rules, in rule 96,-
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted; and
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods” shall be substituted;
(d) for sub-rule (9), the f
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ction (1) vide number G.S.R 1321 (E), dated 23rd October, 2017 or notification No. 78/2017-Customs dated 13.10.2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (1),vide number G.S.R 1272(E), dated 13th October, 2017 or notification No. 79/2017-Customs Tax dated 13.10. 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (1),vide number G.S.R 1299 (E), dated 13th October, 2017″;
12. In the said rules, for rule 138, the following rule shall be substituted, namely:-
“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said goods as specified
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Extraordinary Issue No. 1526 dated 16th September, 2017 bearing S.R.O. No 403/2017 as amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of Section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, Integrated tax and cess charged, if any, in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:
Provided that where the goods are transported by railways or by air or vessel, the e-way bill sha
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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 kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been
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of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
(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 maybe generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consig
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e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, 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:
Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
(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, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-
Table
Sl. no.
Distance
Validity period
(1)
(2)
(3)
1.
Up to 100 km.
One day
2.
For every 100 km or part the
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where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are
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supply under Schedule III of the Act.
Explanation. – The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
Sl.No.
Description of Goods
(1)
(2)
1.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
2.
Kerosene oil sold under PDS
3.
Postal baggage transported by Department of Posts
4.
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5.
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
6.
Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral (9601).”;
13. In the said rules, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;
14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for
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e inserted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/Bill of export/Endorsed invoice by SEZ
Integrated Tax
Cess
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 (8+9+10-11)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
“;
16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
“FORM GST EWB-01
(See rule 138)
E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
PART-A
A.1
GSTIN of Supplier
A.2
GSTIN of Recipient
A.3
Place of Delivery
A.4
Document Number
A.5
Document Date
A.6
Value of Goods
A.7
HSN Code
A.8
Reason for Transportation
PART-B
B.1
Vehicle Number for Roa
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