TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Third Amendment) Rules, 2025
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....mely: - "of the Odisha Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2025)". 4. In the said rules, with effect from the dated 1st day of October, 2025, in rule 91, for sub-rule(2), the following sub-rule shall be substituted, namely: - "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90: Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92: Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.". 5. In the said rules, in rule 110, - (a) in sub-rule (1), - (i) after the words "electronically and provisional acknowledgement", the words, letters and figures "in Part A of FORM GST APL-02A" shall be inserted; (ii) the proviso shall be omitted; ....
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....ords, figures and letters "in Part B of FORM GST APL-02A" shall be substituted; (ii) in the second proviso, for the words "self-certified copy" the words "self- attested copy" shall be substituted. 8. In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2) The Appellate Tribunal shall, along with its order under sub-section (1) of Section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04 A clearly indicating the final amount of demand confirmed by the Appellate Tribunal." 9. In the said rules, in FORM GSTR-9, - (a) in the Table, - (i) in Pt.III, under the heading "Details of ITC for the financial year", - (A) against serial number 6, under the heading "Details of ITC availed during the financial year", - (I) after the serial number A, and the entries relating thereto, the following shall be inserted, namely, - "A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A A2 Net ITC of the financi....
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.... Central Tax State/UT Tax Cess Interest Late fee Penalty Other "., (iii) in Pt. V, under the heading "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."- (A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :- 10 Supplies / tax declared through Invoices / Debit Note / Amendments (+) 11 Supplies / tax reduced through Amendments / Credit Note (-) ....
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....is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below. (C) in second column, against table number 6B, - (I) after the words, figures, brackets and letters "separately under 6(H) below.", the following shall be inserted, namely: - "However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H."; (II) for the figures and word "2022-23 and 2023-24" the figures....
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....f the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019- 20, 2020-21, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only"; (I) against table number 8B, after the words and brackets "(without the CA certification).", the following shall be inserted, namely: - "However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here." shall be inserted. (J) in second column against table number 8H after the words "The input tax credit", words "availed in the financial year" shall be inserted. (K) after table number 8H and th....
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....wing shall be inserted, namely :- "For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here."; (vi) in paragraph 8, in the Table, in second column, against serial numbers "15A, 15B, 15C and 15D", "15E, 15F and 15G", 16A, 16B, 16C, and "17&18", for the figures and word "2022-23 and 2023-24", wherever they occur, the figures and word "2022-23, 2023-24 and 2024-25," shall be substituted; (vii) in paragraph 9, for the word" only", the words "or electronic credit ledger" shall be substituted. 10. In the said rules, in FORM GSTR-9C, - ....
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....7 Late fee payable and paid Description Payable Paid 1 2 3 A 1ntegrated Tax B Central Tax C State Tax/UT Tax (b) under the heading "Instructions",- (i) in paragraph 4, in the Table, - (A) in second column, for the figures and word "2022-23 and 2023- 24", wherever they occur, the figures and word "2022-23, 2023- 24 and 2024-25," shall be substituted; (B) after table number 7D and entries relating thereto, the following shall be inserted namely: - "7D1 Supplies on which tax is to be paid by e-commerce operators as per sub-section (5) of Section 9 shall be declared here by the supplier. ". (C) in second column, against table number 7E, for the words, figures, letters and brackets "reverse charge etc.) declared in Table 7B, 7C, 7D above." the words, figures, letters and brackets "reverse charge, supplies made sub-under section (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above." shall be substituted; (D) in second column against table 7F, for the letters, figures and brackets "(4N - 4G)",....
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...... Bench" OR Your appeal/application having provisional acknowledgment reference number dated has been Rejected due to Wrong Jurisdiction Date of Rejection: AR/JR/DR/R GSTAT.............. Bench" OR Your Appeal/application having provisional acknowledgment reference number dated ------ has been rejected due to wrong applicability of place of supply issue. Date of rejection: AR/JR/DR/R GSTAT............. Bench" 12. In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: - "Form GST APL-04 A [See rule 113(2)] Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal Whether remand order: Yes / No Order Reference no.- Date of order- 1. GSTIN/Temporary ID/UIN - 2. Appeal Case Reference no. - Date :- 3. Name of the appellant - 4. Name of the Respondent - 5. Order appealed against - a) Order Type -- Demand, Registration, Refund, Enforcement, Refund & Others b) Ref Number - Date - 6. Personal Hear....
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....tion-III (Anti-profiteering) 12. Order In brief: (Drop -Down Values) a) Reduction in Price b) Return to Recipient of Amount not passed on, along with interest c) Deposit in Consumer Welfare Fund/s d) Penalty Imposed (Amount to be specified) e) Cancellation of Registration Place: Signature: Date: Designation: Jurisdiction:" 13. In the said rules, for FORM GST APL-05, the following Form shall be substituted, namely: - "Form GST APL-05 See rule 110(1) Appeal to the Goods and Services Tax Appellate Tribunal 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Respondent(s): (a) (b) (c) ................. (Specify designation and office of the respondent(s)) 5. Details of the authorised representative of the applicant: (a) Name................. Mobile...............Email................ (b) Name ...............Mobile....................Email........... 6. Order appealed against - APL-04/Rejected APL-02 Number - Date- 7. ....
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.... it is system or as per alternate flow of order Amo unt determined by Appellate / Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (AB) (Auto populated from columns 3, 5, 7, 9, 10 & 11 of Tab le 9 of APL -04, where it is system or as per alternate flow of order (a) Tax (b) Interest (c) Penalty (d) Fees (e) Other charges 21. Details of payment of admitted amount and pre-deposit: ....
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....SS 1 2 3 4 5 6 7 8 9 10 11 1 Interest 2 Penalty 3 Late fee 4 Others (specify) Verification I, <___________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority. Verified today, the________________ day of _______________month_______ 20_____ < Signature> Place: Name of the Applicant Date: Designation/Status An....
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....Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15 Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16 Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order 17 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 7....
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.... Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell) Sr No Issue related to As per order of adjudicating authority As determined by Appellate/ Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant 1 Registration 2 Revocation of registration 3 Denial/blocking of ITC 4 Short or non- payment of tax 4 Erroneous refund 5 Levy of Penalty 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other User can add more than one Issue Order Type and Issue Related to mapping ....
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.... filed by: o GSTIN/Temporary ID/UIN/CRN/ARN - o Name - o e-mail id - o Contact number - o Address for communication - o Designation of officer - o Office details - o e-mail id - o Contact number - 3 Order no. - (Order of the Appellate/Revisional authority) - Date- 4 Designation alongwith jurisdiction of the officer passing the order appealed against - Designation: Jurisdiction: Order Passed by: 5 Date of communication of the order appealed against - 6 Name of the authorized representative, where available - e-mail id of said representative - Contact number of said representative 7 Details of the case under dispute - (i) Period of dispute - (ii) Amount under dispute Central tax State/UT tax Integrated tax Cess (a) Tax (b) Interest (c) Penalty (d) Fees (e) Other charges (specify) (iii) Market value of....
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....a-wise reply (upload separately) Verification I, <_____________________>, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. Verified today, the_________ day of______ month______ 20_____. Place : Date : Name of the person filing this cross-objection :: Designation/Status of Applicant/officer :" Annexure A Summary of Issues involved and summary of reply thereto S. No Category of case under dispute or Issues involved Tab Tab Amount involved (where quantifiable) Summary of Reply 1. Misclassification of any goods or services or both Mention HSN 2. Wrong applicability of a notification issued under the provisions of this Act Mention notification no. and date 3. Incorrect determination of time of supply of goods or services or both Mention section and rule specified in Appellate/Revisi onary order 4. Incorrect det....
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....n of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19. Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20. Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule specified in Appellate/ Revisionary order 21. Determination of tax not paid or short paid on outward supply u/s. 73 Mention section and rule specified in Appellate/ Revisionary order 22. Excess ITC availed/utilized u/s. 73 Mention section and rule specified in Appellate/ Revisionary order 23. Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24. Order rejecting/granting provisional refund Mention section and rule specified in Appellate/ Revisionary order ....
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.... GSTAT 1 Registration 2 Revocation of cancellation of registration 3 Denial/blocking of ITC 4 Short or non- payment of tax 4 Erroneous refund 5 Levy of Penalty 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other "; 15. In the said rules, for FORM GST APL-07, the following Form shall be substituted, namely: - "FORM GST APL-07 [See rule 111] (Application to the Appellate Tribunal under sub-section (3) of Section 112) 1. Name and designation of the appellant/Office of Appellant: (a). Name (b). Designation (c). Jurisdiction (d). State/Centre 2. GSTIN/Temporary....
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....d in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL01/DR C-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) (a) Tax (b) Interest (c) Panelty (d) Fees  ....
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.... (Category of case under dispute or issues involved) S No List of 'Category of case under dispute Tab Tab Amount involved (where quantifiable) 1 Misclassification of any goods or services or both Mention HSN 2 Wrong applicability of a notification issued under the provisions of this Act Mention notification no. and date 3 Incorrect determination of time of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order 4 Incorrect determination of value of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order 5 Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit Mention section and rule specified in Appellate/ Revisionary order 6 Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order 7 Whether applicant is required to be registered or has been granted suo moto registration ....