Odisha Goods and Services Tax (Tenth Amendment) Rules, 2020.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement.- (1) These rules may be called the Odisha Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-rule (4), whichever is earlier." 3. In the said rules, in rule 9, with effect from 21^st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pecified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5). the following sub-rule shall be substituted, namely; - ....