The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017
S.R.O. No. 367\/2017 Dated:- 17-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
\nNOTIFICATION
\nThe 17th August, 2017
\nS.R.O. No. 367\/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 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:-
\n1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017.
\n(2) Rules 1,2,5,7 and 9 of these rules shall come into force at once.
\n(3) Rules 3 and 10 of these rules shall be deemed to have come into force on the 24th June, 2017.
\n(4) Rules 4,6,8 and 11 of these rules shall be deemed to have come into force on the 1st July, 2017.
\n2. In the Odisha Goods and Services Tax Rules, 2017(hereinafter refe<\/p>\n
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\n5. In the said rules, after rule 44, the following rule shall be inserted, namely:-
\n“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold<\/p>\n
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\n“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule
\n(2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”
\n8. In the said rules, for rule 103, the following rule shall be substituted, namely:-
\n “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
\n9. In the said rules, in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
\n “16. Government departments applying <\/p>\n
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\n Date
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nFloor No.
\nName of the Premises\/Building
\nRoad\/Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nPIN Code
\nContact Information
\nEmail Address
\nTelephone number
\nFax Number
\nMobile Number
\n7.
\nDetails of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nOther>
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation\/Status
\nDirector Identification Number (if any)
\nPAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAre you a citizen of India?
\nYes \/ No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the
\nPremises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict\n<\/p>\n
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\nOr
\n(Signature)
\nPlace:
\nDate:
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:<\/p>\n
\n * Every person required to obtain a unique identity number shall submit the application electronically.
\n * Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
\n * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
\n * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
\n * PAN\/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.”
\n11. In the said rules, in FORM GST TRAN-1, in Serial No. 7,-
\n(i) in item (a), for the word, figures and brac<\/p>\n
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