TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Seventh Amendment) Rules, 2019
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....)] Details of documents of inward T supplies received of inputs received Details of documents of outward supplies issued Tax paid on outward supplies Tax paid on inward supplies ур GS Ty SINO 1. of TIN Ty of pe Ta pe Ty Ta Int C Sta Int C Sta ха of ха N In egr en te/ egr en te/ Sup of Ou of N bl 0 W plier Do ar /Sel cu d ate tr U d al T Ta T Ta ate tr U tw Do e d al T f me ✗ ax ✗ GS nt ue ard Su me ppl nt y cu Ta T Ta al X ax X ue P TIN 1 2 3 4 5 6 7 8 9 10 11 12 13 4 S 1 1 16 17 18 19 B2 (b) for Statement 2, the following Statement shall be substituted, namely:- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) Document Details BRC/FIRC Sr. No. Type of No. Date Value Document 1 2 3 4 5 Taxable value 7 Integrated Tax Cess No. Date Value 8 9 10 11 12 ". , (c) for Statement....
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..... No Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient Document details of inward supplies in case refund is claimed by recipient Tax paid State/Uni GSTIN Type of Taxabl of No Dat Integrat Centr on Ces Docume e Suppli ed Tax al Tax Territory S nt Value Tax er 1 2 3 4 5 6 7 8 9 10 99. (h) for Statement 6, the following Statement shall be substituted, namely:- "Statement 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Document Туре B2C/Registered Name (in Document Details Recipient GSTIN/UIN case of Type of B2C) Document Taxable No. Date Value Value 1 2 3 4 5 6 7 8 Details of documents covering transaction considered as intra-State / inter-State transaction earlier Inter/Intra Integrated Tax Central tax State/UT Tax Cess POS 9 10 11 12 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Integrated Tax Central ....
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....ber 4J, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table."; (III) against serial number 4K & 4L, after the entry ending with the words filling up these details.", the following entry shall be inserted, 66 namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table."; (IV) against serial number 5D,5E and 5F, after the entry ending with the words, figures and brackets "under Non-GST supply (5F).", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only."; (V) against serial number ....
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....have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs". row only."; (D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry ending with the words, figures and letters "in 7E of FORM GSTR-9.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. 7 However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported."; (E.) against serial number 8A,- (I) for the letters and figures, "FY 2017-18", the words "the financial year for which the return is being filed for" shall be substituted; (II) before the words, "It may be noted", the word, letters and figures, "For FY 2017-18," shall be inserted; and (III) after the entry ending with the words "auto-populated in this table.", the following entry shall be inserted, namely:- "For FY 2018-19, it may be noted that the FORM ....
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....previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019."; (C.) in the Table, in second column,- (I) against serial number 10 and 11, (1) before the words, “Details of additions", the word, letters and figures, "For FY 2017-18," shall be inserted; and (2) after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2019 to September 2019 shall be declared here."; 9 (II) against serial number 12, (1) before the words, "Aggregate value of", the word, letters and figures, "For FY 2017-18," shall be inserted; and (2) after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 s....
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....ed person shall have an option to not fill this table." shall be inserted. 3. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2,- (i) for the letters and figures, "FY 2017-18", the words “current financial year†shall be substituted; (ii) before the words, "The details for the", the word, letters and figures "For FY 2017-18," shall be inserted; (iii)in Paragraph 4, in the Table, in second column,- (a) against serial number 5B and serial number 5C, after the entry ending with the words and brackets "shall be declared here.", the following entry shall be inserted, namely:- “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 50."; (b) against serial number 5D, after the entry ending with the words "not required to be included here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be repo....
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....me and expenditure account for the period beginning from..... .to ending on and (c) the cash flow statement (if available) for the period beginning from ―attached herewith, of M/s ......... (Address), ..(GSTIN). (Name), 2. Based on our audit I/we report that the said registered person― .to ending on *has maintained the books of accounts, records and documents as required by the IGST/CGST/Odisha GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/Odisha GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/comments/ discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/o....