The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.
29755-FIN-CT1-TAX-0034\/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
\nFINANCE DEPARTMENT
\n*********
\nNOTIFICATION
\nThe 13th October, 2017
\nS.R.O. No. – 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 Service Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
\n1. (I) These rules may be called the Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.
\n(2) They shall come into force on the date of their publication in the Odisha Gazette.
\n2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
\n “(3A) Notwithstanding anything <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n res, letters and word “31st October” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eemed exports = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.29755-FIN-CT1-TAX-0034\/2017 Dated:- 13-10-2017 Orissa SGSTGST – StatesOrissa SGSTOrissa SGSTGOVERNMENT OF ODISHA FINANCE DEPARTMENT ********* NOTIFICATION The 13th October, 2017 S.R.O. No. – In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the … Continue reading “The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.”<\/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-9262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9262","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=9262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. In the said rules, after rule 46, the following rule shall be inserted, namely:-
\n '46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.'
\n5. In the said rules, in rule 54, in sub-rule (2),
\n (a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted; and
\n (b) after the words ' 'by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted.
\n6. In the said rules, in rule 62, the following proviso shall be added to sub-rule (i), namely:-
\n “Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the fir<\/p>\n
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\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n4A. Supplies made to SEZ unit or SEZ Developer
\n4B. Deemed exports
\n10. In the said rules, in FORM GSTR-4, after instruction no. 9, the following instruction shall be inserted, namely:-
\n “10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.”
\n11. In the said rules, in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as may be extended by the Commissioner” shall be substituted.
\n12. In the said rules, in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as may be extended by the Commissioner” shall be substituted;
\n13. In the said rules, in rule 120, for the words “ninety days of the appointed day”, the word<\/p>\n
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