The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2017.\u00a0
33213-FIN-CT1-TAX-0034\/2017-S.R.O. No. 556\/2017 Dated:- 15-11-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
\n NOTIFICATION
\nThe 15th November, 2017
\nS.R.O. No. 556\/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 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:-
\n1. (1) These rules may be called the Odisha Goods and Services Tax (Tenth 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, (hereinafter referred to as the said rules), in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
\n“Explanation – For the purposes <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tal shall, in respect of that process or procedure, include manual filing of the said application, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n als) where such decision or order is passed by the Deputy or Assistant Commissioner, Superintendent, State Tax Officer or Additional State Tax Officer, within six months from the date of communication of the said decision or order.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted ITC) – calculation of refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2017.\u00a033213-FIN-CT1-TAX-0034\/2017-S.R.O. No. 556\/2017 Dated:- 15-11-2017 Orissa SGSTGST – StatesOrissa SGSTOrissa SGSTFINANCE DEPARTMENT NOTIFICATION The 15th November, 2017 S.R.O. No. 556\/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, … Continue reading “The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2017.\u00a0“<\/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-9310","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9310","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=9310"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9310\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nintimation, reply, declaration, statement or issuance of the said notice, order or certificate, in such Forms as appended to these rules.”.
\n5. In the said rules, after rule 107, the following rule shall be inserted, namely:-
\n“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate, in such Forms as appended to these rules.”.
\n6. In the said rules, after rule 109, the following rule shall be inserted, namely:-
\n“109A. Appointment of Appell<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. In the said rules, after “FORM GST RFD-01”, the following forms shall be inserted, namely:-
\n“FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of Refund Claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- witho<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount
\n(1×2÷3)
\n1
\n2
\n3
\n4
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n2.
\nGSTIN \/Temporary ID
\n3.
\nLegal Name
\n4.
\nFiling Date
\n5.
\nReason of Refund
\n6.
\nFinancial Year
\n7.
\nMonth
\n8.
\nOrder No.:
\n9.
\nOrder issuance Date:
\n10.
\nPayment Advice No.:
\n11.
\nPayment Advice Date:
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n14.
\nRemarks:
\n15.
\nType of Order
\nDrop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\na. Refund am<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n