Odisha Goods and Services Tax (Amendment) Act, 2019

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....ion 2. 2. In section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the principal Act), in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted. Amendment of section 10. 3. In section 10 of the principal Act,-- (a) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely:-- "Explanation.--For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State."; (b) in sub-section (2),-- (i) in clause (d), the word ''and'' occurring at the end shall be omitted; (ii) in clause (e), for the word ''Council:'', the words ''Council; and'' shall be substituted; (iii) after clause (e), the following clause shall be inserted, namely:-- "(f) he is neither a casual taxable person nor a non-resident taxable person:"; (c) after sub-section (2), the following sub-section sha....

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.... date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.--For the purposes of determining the tax payable by a person under this section, the expression "turnover in State or turnover in Union territory" shall not include the value of following supplies, namely:-- (i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.'. Amendment of section 22. 4. In section 22 of the principal Act, in sub-section (1), after the second proviso, the following shall be inserted, namely:-- "Provided also that the Government may, with the consent of the Central Government and on the recommendation of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier ....

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....e Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification. Explanation.-For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).". Insertion of new section 31A. 6. After section 31 of the principal Act, the following section shall be inserted, namely:-- Facility of digital payment to recipient "31A. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of elect....

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....in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.". Amendment of section 44. 8. In section 44 of the principal Act, in sub-section (1), the following provisos shall be inserted, namely:- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner.". Amendment of section 49. 9. In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely:- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to s....

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....cash ledger, in such manner and within such time as may be prescribed.". Amendment of section 54. 13. In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely:-- "(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.". Amendment of section 95 14. In section 95 of the principal Act,-- (i) in clause (a),-- (a) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) after the words and figures "of section 100", the words, figures and letter "or of section 101C" shall be inserted; (ii) after clause (e), the following clause shall be inserted, namely:-- '(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.'. Insertion of new sections 101A, 101B and 101C. 15. After section 101 of the principal Act, the following sections shall be inserted, namely:-- National Appellate Authority for Advance Ruling under Central Goods and Services Tax Act, shall be Appellate Authority under this Ac....

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.... and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against. (2) If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority. (3) The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B. (4) A copy of the Advance Ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.". Amendment of section 102. 16. In section 102 of the principal Act, in the opening portion,- (a) after the words "Appellate Authority", at both the places where they occur, the words "or the Nat....