TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Sixth Amendment) Rules, 2021
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..... (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely: - "80. Annual return. (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following th....
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....assed by the Additional Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner or Deputy Commissioner or Assistant Commissioner ; and (c) the Joint Commissioner (Appeals) where such decision or order is passed by, State Tax Officer or Additional State Tax Officer , within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under the Act or the Central Goods and Services Tax Act may appeal to- (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additio....
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....l number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word "2018-19 and 2019-20", the figures and word "2018-19, 2019-20 and 2020-21" shall be substituted; in paragraph 7, - (A) (B) after the words and figures "April 2020 to September 2020.", the following shall be inserted, namely: - "For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021."; in the Table, in second column, - (I) against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely: - "For FY 2020-21, details of additions or amendments to any of the supplies already decl....
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.... section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22."; (2) for the figures and word "2018-19 and 2019-20", the figures and word "2018-19, 2019-20 and 2020-21" shall be substituted; (d) in paragraph 8, in the Table, in second column, for the figures and word "2018-19 and 2019-20" wherever they occur, the letters, figures and word "2018-19 , 2019-20 and 2020-21" shall be substituted.". 4. In the said rules, in FORM GSTR-9C, - (i) in Part A, in the table - (a) in Sl no 9, after the entry relating to serial number K, the following serial number and entry relating thereto shall be inserted, namely: - "K-1 Others T (b) in Sl....
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....shall be substituted, namely, - "7. Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table."; (iv) Part B Certification shall be omitted. [ No. 28251 - FIN-CT1-TAX-0001/2021] By order of the Governor Saumyajit Rout Deputy Secretary to Government Memo No. 28252 Date- 07.10.2021 F., Copy forwarded to the Gazette Cell of Commerce & Transport Department, Government o....