The Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2017.
38451-FIN-CT1-TAX-0034/2017- S.R.O. No. 779/2017 Dated:- 30-12-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 30th December, 2017
S.R.O. No.779/2017- 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 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 (Twelfth Amendment) Rules, 2017.
(2) Rules 4 and 6 shall be deemed to have come into force on the 23rd October, 2017.
(3) Rules 1, 2, 3, 5, 7, 8, 9,10 and 11 shall come into force on the date of publication of these rules in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules)
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ter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover.
Where, –
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Tu
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riod;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of Finance Department notification No.30285-FIN-CT1-TAX-0043/2017/FIN., dated the 18th October, 2017, bearing S.R.O.No. 502/2017 dated the 18th October,2017 refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of Finance Department notification No30640-FIN-CT1-TAX-0043/2017/FIN., dated the 23rd October, 2017, bearing S.R.O.No 510 dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017, or both, 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 se
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inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of Finance Department notification No. 30285 FIN-CT1-TAX-0043/2017, dated the 18th October, 2017, bearing S.R.O. No. 502/2017or Finance Department notification No. 30640-FINCT1-TAX-0043/2017, dated the 23rd October, 2017, bearing S.R.O. No. 510/2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
7. In the said rules, for FORM GST REG-10, the following Form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
Part -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified by the Government of
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u West, CGST Commissionerate
5
Details of Bank Account of representative in India (if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India.
Signature
Name of Authorised Signatory:
Place:
Date: Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy
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n who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India.
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Direct
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c Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”
8. In the said rules, in FORM GST REG-13,-
(i) in PART-B, at serial no. 4, for the words, “Address of the entity in State” the words, “Address of the entity in respect of which the centralized UIN is sought” shall be substituted; and
(ii) in the Instructions, for the words, “Every person required to obtain a unique identity number shall submit the application electronically” the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise” shall be substituted.
9. In the said rules, for FORM GSTR-11, the following Form shall be substituted, namely:-
“Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
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3. Details of inwar
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namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN : 2. Name :
3. Address :
4. Tax Period (Quarter) : From
To
5. ARN and date of GSTR11 : ARN <……………> Date
6. Amount of Refund Claim :
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
That we are eligible to
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