TaxTMI 
TaxTMI 
The Odisha Goods and Services Tax (Second Amendment) Rules, 2017.
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....r the word "signed", the words "duly signed or verified through electronic verification code" shall be substituted. 5. In the said rules, in rule 19, in the second proviso to sub-rule (1), for the words "the said rule", the words, brackets and figures "sub-rule (2) of rule 8" shall be substituted- 6. In the said rules, in rule 21,- (i) for clause (b), the following clauses shall be substituted, namely:- "(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or"; and (ii) after clause (b), the following clause shall be inserted, namely:- "(c) violates the provisions of section 171 of the Act or the rules made thereunder." 7. In the said rules, in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; and (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule. (2) and no notice has been is....
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.... invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due. (5) The Commissioner, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. (6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax". 12. In the said rules, in rule 119, in the heading, for the word "agent", the word "job-worker" shall be substituted. 13. In the s....
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.... as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such go....
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....ions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said g....
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....civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distrain....
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....e to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any o....
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.... and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter. (2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in po....
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....issioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from ....
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....he tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25. Chapter - XIX Offences and Penalties 162. Procedure for compounding of offences.-(1) An applicant may, either before ....
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....d letters, "Provisional ID", the letters "GSTIN" shall be substituted; and the words "Place" and "" shall be omitted. 16. In the said rules, for "FORM GST-RFD-01, FORM GST-RFD-02, FORM GSTRFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GSTRFD-10", the following FORMS shall, respectively, be substituted, namely:- ============= Document 112 "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Central Tax State/UT Tax Integrated Tax Cess Total Tax Interest Penalty Fees Others Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing ....
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....nder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54..) 10. Verification I/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 nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status 15 Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] Part A: Outward Supplies (GSTR-1: Table 4 and 5) GSTIN/UIN No. Invoice details Date Rate Value Taxable value Amount Place of Integrated Tax Central Tax State/UT Tax Cess Supply (Name of State) 1 2 3 4 5 6 7 8 10 11 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] GSTIN Invoice details Rate Taxable of supplier No Date Value value Amount of Tax Place of supply Whether input Amount of ITC available Integrated tax Central State/ UT CESS (Name or input service/ Capital goods (incl plant and Integrated Central State/ Cess Tax Ta....
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....ount of ITC available te ble e of r input Amen Debit Credit Net ded Note Note ITC value sup or input Value Integr of ITC ITC ply service/ ated supp (ITC Integr Integr Capital Tax lier (Nam Integr ated ated goods e of ated Tax / Tax/=(17/ (incl State) Tax) Amen Amen 7) + plant ded ded 18- and (If 19 machin Any) (If (If ery)/ Integr Cen Sta Ce any) any) ≈ 10 0 N Da Val Integr Cen Sta CE ue ated tral te/ SS e tax Tax U T Ta X SSS Ineligib ated tral te/ SS le for ITC Tax Tax UT Tax 123456789 10 11 12 13 14 15 16 17 18 19 20 20 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date: GSTIN/ Details of invoice covering transaction considered as intra -State / inter-State Transaction which were held inter State / intra-State UIN transaction earlier supply subsequently Name Invoice details Integrated Central State/ Cess Place of Supply Integrated Central State/ Cess Place of Supply (in case Tax Tax UT Tax (only ....
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....t is sanctioned to you on a provisional basis: Sl. Description No. tax Central State/UT Integrated Tax Tax Cess Amount of refund claimed i. 10% of the amount ii. claimed as refund (to be sanctioned later) iii. Balance amount (i-ii) Amount of refund iv. sanctioned V. Bank Details Bank Account No. as per application Name of the Bank Address of the Bank /Branch vi. vii. IFSC viii. ix. MICR Date: Place: Signature (DSC): Name: Designation: Office Address: Payment Advice No: - 25 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Order Date....... GSTIN/UIN/Temporary ID â—‡ Name: <> Refund Amount (as per Order): Description Net Refund amount sanctioned Interest on delayed Integrated Tax Central Tax Date: State/UT tax Cess TIPFO Total T IPFO Total TIPFO Tota TIPFO Total Refund Total - Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Date: Place: Details of the Bank i. Bank Account no as per application Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. ....
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....-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp. ID No.) (Name) (Address) Date: Acknowledgement No. Dated....... Order for Complete adjustment of sanctioned Refund Sir/Madam, Part- A With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. Net Refund Sanctioned on ii. Provisional Basis (Order No...date) Refund amount inadmissible iii. rejected > iv. Refund admissible (i-ii-iii) V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. Demand Order No...... date...... Balance amount of refund vi. Integrated Central Tax State/ Cess Tax UT Tax Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR 31 Part-B Order for wi....
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....ank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation/Status Date 34 I/We.. Bond for export of goods or services without payment of integrated tax (See rule 964) ..of.. .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated .day of.............. WHEREAS the a....
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.... time specified in sub-rule (1) of rule 96A; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; (c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this.. ..day of... (year).. .of Occupation Occupation (month).. (Designation) for and on behalf of the President of India." 36 18. In the said rules, after Form GST TRAN-2, the following Forms shall be inserted, namely:- "FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To (Name and Designation of officer) A. M/s. Whereas information has....
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....on under sub-section (1)/search under sub-section (2) of Section 67 was : AM/PM in the following premise(s): conducted by me on > at which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/books/ documents and things: A) Details of Goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 3 4 5 1 2 39 B) Details of books / documents / things seized: Sr. Description No of books/documents/ things No. of books / documents/things Remarks seized seized 3 4 1 2 and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal wi....
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....REAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Date: Place: Signature(s) of obligor(s). Witnesses (1) Name and Address (2) Name and Address Date 43 Place Accepted by me this.. .day of ..(month).. ..(year) (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) 44 FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141....
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....n hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of Authorized Signatory Name Designation / Status Date - Reference No: To GSTIN/ID Name Address Tax Period ARN - 48 FORM GST DRC - 04 [See rule 142(2)] F.Y. Date - Date: Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein. Copy to - Signature Name Designation Reference No: To GSTIN/ID Name Address Tax Period SCN - ARN - 49 FORM GST DRC-05 [See rule 142(3)] F.Y. Date - Date - Date: Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section ----, the proceedings initiated vide the said notice are hereby concluded. Copy to - Signature Name Designation 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply > 6. Documents uploaded ....
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....2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Act to recover the amount due from the > as mentioned above. Place: Date: Signature Name Designation 54 FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Date: Period: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ....... at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the tim....
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....sum of rupees money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC - 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate. Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Place: Date: Signature Name Designation 58 FORM GST DRC ....
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....Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Reference number of recovery: Period: Date: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs.......... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. on....... In the absence of any order of postponement, the auction will be held .(date) at.. .A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movab....
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....S Upload Document Verification 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. Signature of Authorized Signatory Name Place Date - Reference No > To GSTIN Name Address Demand Order No. Reference number of recovery: Period - Application Reference No. (ARN) - 67 FORM GST DRC - 21 [See rule 158(2)] > Date: Date: Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees instalments. OR in monthly This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your re....
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....Therefore, the said property may be restored to the person concerned. Signature Name Copy to - Designation To The Liquidator/ Receiver, Name of the taxable person: GSTIN: Demand order no.: Date: 70 70 FORM GST DRC-24 [See rule 160] Period: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >. In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government: Current/Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Place: Date: Name Designation Reference No > To GSTIN Name Address Demand Order No.: Reference number of recovery: Period: 71 FORM GST DRC - 25 [See rule 161] Reference No. in Appeal or Revision or any other proceeding - Date: Date: Date: Contin....