TaxTMI 
TaxTMI 
The Odisha Goods and Services Tax (Third Amendment) Rules, 2017.
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....ndation 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:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2017. (2) Rules 3 and 4 of these rules shall come into force at once. (3) Rule 2 of these rules shall be deemed to have come into force on the 24th Ju....
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....ction 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act." 4. In the said rule, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- "Provid....
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....n 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of....
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....f the registered person." 6. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted. 7. In the said rules, in rule 89, in sub-rule (4), in clause (E), for the word "sub-section", the word "clause" shall be substituted. 8. In the said rules, in rule 90, in sub-rule (4), for the words and figure, "State Goods and....