Odisha Goods and Services Tax (Fourteenth Amendment) Rules, 2018.

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....d in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) A person applying for registration to collect tax in accordance with the provisions of Section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART-A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART-B thereof in which the principal place of business is located which may be different from the State or Union terr....

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....t the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:- "Adjusted Total turnover" and "relevant period" shall have the same meaning as assigned to them in sub-rule (4).". 8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest or" shall be inserted. 9. In the said rules, in rule 101, in sub-rule (1), after the words "financial year", the words "or ....

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.... (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART-A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns     for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART-A of FORM GST ....