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Odisha Goods and Services Tax (Amendment) Rules, 2022
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.... 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of Odisha in the Finance Department No. 29763-FIN-CT1-TAX-0043/2017, dated the 13th October, 2017, published in the Extraordinary issue No. 1634 of the Odisha Gazette, dated the 13th October, 2017 bearing S.R.O. No. 471/2017."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - '(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under sub-rule (4) of rule 48- "I/We hereby declare that though our agg....
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.... under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub- section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-section (3) of s....
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....ree on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less."; (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and letters "{tax payable on such inverted rated supply of goods and services x (Net ITC÷ ITC availed on inputs and input services)}." shall be substituted; 9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019; 10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, - (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: - "(b) the applicant has furnished a valid return in FORM GSTR-3B: Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such....
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.... sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89."; (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted; 11. In the said rules, in FORM GSTR-3B, - "3.1.1 (a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall be inserted; (b) after paragraph 3.1, the following paragraph shall be inserted, namely: - Details of supplies notified under sub-section (5) of section 9 of the Odisha Goods and Services Tax Act, 2017 and corresponding provisions in Central Goods and Services Tax Act and Integrated Goods and Services Tax. Nature of Supplies 1 (i) Taxable supplies on which electronic commerce operator pays tax under sub-section (5) of section 9 [to be furnished by the electronic commerce operator] (ii) Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required Tax Total Taxable Integrated Central State/UT value Cess Tax Tax 2 3 4 5 6 to pay tax under sub-section (5) of section 9 [to be furnished by the registered person making supplies operator]."; through electro....
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....5, in the Table, in second column, - (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-20, 2020-21 and 2021-22" shall respectively be substituted; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (c) in paragraph 7, - (A) after the words and figures "April 2021 to September 2021.", the following shall be inserted, namely: - "For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022."; (B) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entries shall be inserted at the end, namely: - "For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to September, 2022 shall be declared here."; (II) against serial number 12, - (1) after the words, letters, f....
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....ing year upto 5.00 Cr." shall be inserted; (II) the following paragraph shall be inserted at the end, namely: - "For FY 2021-22, the registered person shall have an option to not fill Table 18."; 13. In the said rules, in FORM GSTR-9C, under the heading Instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word "2019-20 and 2020-21", wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; 14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: - Reference No: 1. GSTIN - "FORM GST PMT -03A [See rule 86(4B)] Order for re-credit of the amount to electronic credit ledger 2. Name (Legal) - 3. Trade name, if any Date: 4. Address - 5. Ledger from which debit entry was made- 6. Debit entry no. and date - 7. Payment Reference Number (DRC 03): 8. Details of Payment: - Cash credit ledger dated Cause of Payment (Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of....
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.... and brackets "Bank Reference No. (BRN)/UTR", words, letters and brackets "Bank Reference No. (BRN)/UTR/RRN" shall be substituted; 16. In the said rules, in FORM GST PMT-07, in the Table, (a) against serial number 6, in the third column, for be inserted, namely: - "NEFT/RTGS ☠IMPS ×™× "NEFT/RTGS ×™× the following, shall "10A. (b) after serial number 10 the following serial number and entries shall be inserted, namely: - Retrieval Reference Number (RRN) - IMPS."; 17. In the said rules, in FORM GST PMT-09, - (a) (b) (c) for the brackets, words and figures "[See rule 87(13)]", the brackets, words and figures "[See rule 87(13) and 87(14)]" shall be substituted; in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: - "4A. GSTIN of transferee on the same PAN"; Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: - "(6) Amount available in cash ledger under OGST / IGST head can be transferred to any other taxpayer registered on the same PAN under OGST/IGST head, if required. (7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Regis....