TaxTMI 
TaxTMI 
The Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2017.
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....tion 25 shall be applicable to the territory of India." 3. In the said rules, in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.". 4. In the said rules, in rule 89, for sub-rule (4), the following sub-rule shall be substituted, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷Adjusted Total Turnover. Where, - (A) "Refund....
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....17, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.". 5. In the said rules, in rule 95, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; and (ii) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted. 6. In the said rules, in rule 96, - (i) in the heading, after the words "paid on goods", the words "or services" shall be inserted; and (ii) after sub-rule (8), the following sub-rule shall be i....
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....ve is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Name of Authorised Signatory: Place: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not co....
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....lectronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017." 8. In the said rules, in FORM GST REG-13,- (i) in PART-B, at serial no. 4, for the words, "Address of the entity in State" the words, "Address of the entity in respect of which the centralized UIN is sought" shall be substituted; and (ii) in the Instructions, for the words, "Every person required to obtain a unique identity number shall submit the application electronically" the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise" shall be substituted. 9. In the said rules, for FORM GSTR-11, the following Form shall be substituted, namely:- "Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated....