Odisha Goods and Services Tax (Fourth Amendment) Rules, 2021

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....into force with effect from the 18h May, 2021. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the words "date of the service of the order of cancellation of registration", the words and figures "or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30," shall be inserted, 3. In the said rules, in rule 90, - (a) in sub-rule (3), the following proviso shall be inserted, namely: "Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the d....

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....d that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07. 5. In the said rules, in rule 96,- (a) in sub-rule (6), for the word and letter "Part B", the word and letter "Part A" shall be substituted; (b) in sub-rule (7), for the words, letters and figures, "after passing an order in FORM GST RFD-06", the words, letters and figures, "by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07" shall be substituted; 6. In the said rules, in rule 138E, for the words "in respect of a registered person, whether as a supplier or a recipient, who, __" the words ''in respect of any outwa....

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....rised Signatory Name Designation/ Status". 9. In the said rules, for FORM GST RFD-07, the following FORM shall be substituted, namely: "FORM GST RFD-07 [See rules 92(2) & 96(6)]   Reference No.        Date:   To  ___________ (GSTIN/UIN/Temp. ID)  ___________ (Name) ____________ (Address)  -------- (ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/(11) of section 54 of the OGST Act, 2017. The reasons for withholding are given as under:      S. No.   Par....