Odisha Goods and Services Tax (Third Amendment) Rules, 2019

Apr 26, 2019 | by Avantis RegTech Legal Research Team


The State Government of Odisha on April 24, 2019, has published Odisha Goods and Services Tax (Third Amendment) Rules, 2019, to further amend the Odisha Goods and Services Tax Rules, 2017.

Some of the major amendments in the Odisha Goods and Services Tax Rules, 2017, are as under:

•Under Rule 23(1) which specifies the provisions regarding revocation of cancellation of registration, after the first proviso, the following provisos shall be inserted, namely:

“Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:

 Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.”.

•Under Rule 62 which specifies the Form and manner of submission of quarterly return by the composition supplier:

a)In the marginal heading, for the words “Form and manner of submission of quarterly return by the composition supplier”, the words “Form and manner of submission of statement and return” shall be substituted;

b)In Sub-rule (1):

(i)For the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “ FORM GSTR-4”, the following shall be substituted, namely:

I.for the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “ FORM GSTR-4”, the following shall be substituted, namely:

“paying tax under section 10 or paying tax by availing the benefit of Notification No. 8229-FIN-CT1-TAX-0043-2017 (S.R.O. No.92/2019) dated March 07, 2019, shall:

(i)furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP- 08, till the 18th day of the month succeeding such quarter; and

(ii)furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,”;

II.The proviso shall be omitted.

 

c)In sub-rule (5):

For the words, figures and letters “the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier”, the words, letters and figures “a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls” shall be substituted;

d)after sub-rule (5), the following sub-rule shall be inserted, namely:

“(6) A registered person who ceases to avail the benefit of Notification No. 8229-FIN-CT1-TAX-0043-2017 (S.R.O. No.92/2019), dated March 07, 2019, shall where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.”

•After FORM GST CMP-07, the following form shall be inserted, namely:

Form GST CMP – 08: Statement for payment of self-assessed tax.


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