TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Fifth Amendment) Rules, 2022
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....ile number and e-mail address linked to the Permanent Account Number" shall be inserted; and (iii) in sub-rule (2), clauses (b) and (c) shall be omitted. In the said rules, in rule 12, in sub-rule (3), after the word, "Where,â€, the words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted. 4. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022, - 5. (i) after the words, "value of such supply", the words, “, whether wholly or partly," shall be inserted; (ii) after the words, "shall pay", the words, "or reverse" shall be inserted; and (iii) after the words, "in respect of such supply", the letters and words, ", proportionate to the amount not paid to the supplier," shall be inserted. In the said rules, after rule 37, the following rule shall be inserted, namely: - "37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re- availment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of whi....
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.... the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.". In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:- "Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.". In the said rules, after rule 88B, the following rule shall be inserted, namely:- 11. "88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the In....
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....ancellation or termination of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated; 12. 13. (kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;"; (ii) in clause (m), after the proviso, the following proviso shall be inserted, namely:- "Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.". In the said rules, in rule 108, for su....
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....sed by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.". In the said rules, after rule 109B, the following rule shall be inserted, namely:- "109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provide....
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....ollowing reason(s): or Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended the personal hearing and made a written or verbal submission; and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or Whereas reply to the show cause notice has been submitted vide dated_ But, you or your authorised representative did not attend the personal hearing on scheduled or extended date; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or ☠☠Whereas reply to the show cause notice has been submitted vide dated_ you your authorised representative attended the personal hearing, made a written/oral submission during personal hearing; and 2. 3. and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing a....
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....voice/Shipping bill details furnished earlier" shall be substituted; (j) in Table 9B, the words, "/Refund voucher" shall be omitted; (k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Refund voucher [amendments thereof]", the words and brackets, "Debit Notes/Credit Notes [Amended]" shall be substituted; (1) in Table 10, for the word, "Month", the words, "Month/Quarter" shall be substituted; (m) Table 10A (1) and entries relating thereto shall be omitted; (n) Table 10B (1) and entries relating thereto shall be omitted; (o) in Table 11, in the heading, after the words, "earlier tax period", the brackets and words, "(Net of refund vouchers, if any)" shall be inserted; (p) in Table 12, in the sub-heading, in column no. 3, the brackets and words, "(Optional if HSN is provided)" shall be omitted; (q) After Table 13 and before Verification, the following tables shall be inserted, namely:- "14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply 1 (a) Supplies on which e- commerce operator is liable to collec....
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.... e. POS: Unique Identity Number Unit Quantity Code Harmonized System of Nomenclature Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: h. ECO: i. DTA: j. B to B: Special Economic Zone E-commerce operator Domestic Tariff Area Supplies from one registered person to another registered person k. B to C: Supplies from registered person to unregistered person 2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter. B.Table specific instructions- Sr. No. Table No. Instructions 1 2 1. 4A i. 2. 4B 3. 5 4. 6A 5. 6B 6. 6C 7. 7 8. 8 9. 9A ii. iii. 3 Supplies made to registered persons including supplies made through e- commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer. Supplies made to registered persons, attracting tax on reverse charge basis, shall b....
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....he/she is liable to pay tax u/s 9(5). (ii) GSTIN of supplier and recipient, if registered, shall be reported. (iii) Details of the documents issued by ECO shall be reported, if recipient is registered. Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported. Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.". In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement shall be inserted, namely: - "Statement-8 [rule 89(2)(ka)] Refund Type: Refund for unregistered persons Sl. GS Document/Invoice Details No TIN of sup plie Tax Paid Details of payment of invoice value to the supplier Details of Refund payment received against Amount Claimed cancellation/ (I+C+S+ termination Cess) ☠Type No. Dat Taxa Inte Centr State/ Ces Dat Amoun Date Amoun of e ble grat al UT S e t t docu ment Value ed Tax( Tax(S Tax C) (I) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 22. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets "rule 108(3)", the word, figures and brackets "and 109 (2)", shall....
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....ay be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act. 4. This is a system generated notice and does not require signature. PART-B Reply by Taxpayer in respect of the intimation of difference in liability Reference No. of Intimation: Date: A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC- 01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC-03 Paid Under Tax Period IGST CGST SGST/UTGST CESS Head B. S. No AND/OR The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under: Brief Reasons for Difference Details (Mandatory) 2 3 Excess Liability paid in earlier tax periods in FORM GSTR-3B Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of whic....