TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Fourteenth Amendment) Rules, 2020
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....h, unless exempted under sub-section (6D) of Section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of Section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of Section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule." 3. In the said rules, in rule 9,- (a) in sub-rule (1), - (i) after the words "applicant within a period of", for the word "three", the word "seven" shall be substituted; and (ii) for the provisos, the following proviso shall be substituted, namely: ─ "Provided that where,- (a) a person, other than a perso....
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....n of the provisions of Section 16 of the Act. or the rules made there under; or (f) furnishes the details of outward supplies in FORM GSTR-1 under Section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under Section 39 for the said tax periods; or (g) violates the provision of rule 86B.". 5. In the said rules, in rule 21A,- (a) in sub-rule (2), the words ",after affording the said person a reasonable opportunity of being heard," shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: - "(2A) Where, a comparison of the returns furnished by a registered person under Section 39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act. or the rules made thereunder, leading to cancellation of registration of the said person, his registra....
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....ing anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of Section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.". 9. In the said rules, for rule 61, the following rule shall be substituted with effect from the 1st d....
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....quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been file. 10. In the said rules, after rule 86A, with effect from dated the 1st day of January, 2021, the following rule shall be inserted, namely: - "86B. Restrictions on use of amount available in electronic credit ledger.-Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees: Provided that the ....