The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Government 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 (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1^st of July, 2017 (4) Rule 8 shall be deemed to have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wing provisos shall be inserted, namely - "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requiremen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely - "'Instructions 1. Central Tax credit in terms of sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a) 2. Registered persons availing credit through Cr....