TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Sixth Amendment) Rules, 2019
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...., 2019. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- "Explanation.-For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension."; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of Section 31 and Section 40 in respect of the supplies made dur....
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....r clause (i),the following clause shall be substituted, namely:- "(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.". 6. In the said rules, in rule 91,- (a) in sub-rule (3),with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (b) after the sub-rule (3),with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely:- "(4) The Central Government shall disburse th....
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....nt or, as communicated by the proper officer under sub-rule (1A)," shall be inserted; and (c) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A." 10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN…………………………… N....