{"id":12960,"date":"2018-06-19T00:00:00","date_gmt":"2018-06-18T18:30:00","guid":{"rendered":""},"modified":"2018-06-19T00:00:00","modified_gmt":"2018-06-18T18:30:00","slug":"the-odisha-goods-and-services-tax-sixth-amendment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12960","title":{"rendered":"The Odisha Goods and Services Tax (Sixth Amendment)"},"content":{"rendered":"<p>The Odisha Goods and Services Tax (Sixth Amendment)<br \/>19372-FIN-CT1-TAX-0034\/2017-S.R.O. No. 230\/2018 Dated:- 19-6-2018 Orissa SGST<br \/>GST &#8211; States<br \/>Orissa SGST<br \/>Orissa SGST<br \/>FINANCE DEPARTMENT<br \/>\nNOTIFICATION<br \/>\nThe 19th June, 2018<br \/>\nS.R.O. No. 230\/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 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:-<br \/>\n(1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018.<br \/>\n(2) They shall come into force on the date of their publication in the Odisha Gaz<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126026\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.&#8221;<br \/>\n3. In the said rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-<br \/>\n&#8220;Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.<br \/>\nExplanation.- The period of twenty-four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.&#8221;<br \/>\n4. In the said rules, in rule 142, in sub-rule (5), after the words and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126026\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Odisha Goods and Services Tax (Sixth Amendment)19372-FIN-CT1-TAX-0034\/2017-S.R.O. No. 230\/2018 Dated:- 19-6-2018 Orissa SGSTGST &#8211; StatesOrissa SGSTOrissa SGSTFINANCE DEPARTMENT NOTIFICATION The 19th June, 2018 S.R.O. No. 230\/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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12960\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Odisha Goods and Services Tax (Sixth Amendment)&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12960","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12960"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12960\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}