TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2020
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....ication, specify,- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A, the following rule shall be substituted, namely:- “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using....
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....-8, import of goods and inward supplies of goods received from SEZ units/developers) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN Trade/ of Legal supplie name Invoice R Tax Amount of details at able tax e valu Place SupplGS GST GST Amen Tax Effect of y TRR- R- dment peri ive suppl attrac 1/5 3B made, od date r ( e % NTYD Va ope at lue Integ CenSt C rated tral ate es tax tax s State/charg y ting 1/5 filin filin (Namrever perig g e of se od date statu N, h lation, S Othersame if any if any in of (GSTI whiccancel UT) je (Y/N (Yes No) nded U T tax 1 2 345678 9 10 11 12 13 14 15 16 17 18 19 20 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Docume nt Revised details Amount of Plac Supp GST GST GST Am Tax Eff Ra Tax te able ....
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....15 16 8. Amendments to ISD credit details Original ISD Document Details Revised details Origin al ISD ITC amount involved ISD ISD Amend Tax ITC invoic e details (for ISD Perio filin d date d GST GST ment R-6 R-6 made perio Eligibi d of lity origi nal recor credit note only) pe b. te IN of e/ Ty N Da GST Trad Ty N Da N Da Integra pe o. te o. te ted Cent Stat Ce ral e/ ss ISD Leg Tax Tax U al T nam e Ta X 1234 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 PART-C GSTIN of E- Commerce GSTR-7/ Operator GSTR-8 Name 9. TDS and TCS Credit (including amendments thereof) received Amount Value Net GSTIN of Deductor Tax Deductor Name / E- period of received / of Amount (Original / Revised) Integrated Central State amount Gross supplies liable returned for tax value TCS tax AUT tax (Original (Original Commerce Amended) Operator Revised) 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART-D 10. Import of goods from overseas on bill of entry (including amendm....
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....he invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. In case, the supplier has cancelled his registration, the 4 to Inward supplies Amendment ....
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....5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. 6 Amendment Debit/Credit to 5) notes(Amendment 7 to ISD credit received 8 Amendment to ISD credit received 9 TDS/TCS credit received 10 & 11 Details of Import of goods from vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the note was reported originally will also be provided. i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service dis....
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....ns, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies."; (b) in paragraph 8, in clause (ii), after the words, "invoice value is more than", the word "rupees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - "10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.". 10. In the said rules, in FORM GSTR-5A, - (i) against seria....
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....against serial number 6B, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (ii) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (C) against serial number 6E, after the entry, the following entry....
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....d in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (III) against serial number 13, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words, letters and figures "in the annual return for FY 2019-20.", the following entry shall be inserted, namely: - A "For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was revers....
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....) 123456789 10 11 12 13 [Total " 17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be substituted, namely: - Sr. Tax Turnover Tax Period Act POS Rate Tax Interest Penalty Fee Others Total No. From To (Place of Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total " 18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - 66 Sr. Tax Rate Turnover Tax Period Act POS Tax Interest Penalty Fee Others Total No. From To (Plac+e of Supply) 1 2 3 4 150 6 7 8 9 10 11 12 13 Total 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - 66 Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Integrated tax Central tax State/UT tax Cess Total 20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely: - Act 1 Central tax State / UT tax Inte....