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

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....force on the date of their publication in the Odisha Gazette. 2. 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:- "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissio....

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....y tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.". 7. In the said rules, in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted. 8. In the said rules, in FORM GSTR-1, for Table 6, the following Table shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/....

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....nbsp;       10. In the said rules, in FORM GSTR-4, after instruction no. 9, the following instruction shall be inserted, namely:- "10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished." 11. 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. 12. 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; 13. In....