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TMI BlogThe Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely - 1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017 (2) Rules 1,3, 4 and 5 shall come into force at once (3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017 (4) Rule 8 shall be deemed to have come into force on 1st of Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 within a period of ninety days from the said date. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be Inserted 3. In the said rules, after rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely - "'Instructions 1. Central Tax credit in terms of sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a) 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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