TMI BlogOdisha Goods and Services Tax (Fourteenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... r authentication and taking photograph, unless exempted under sub-section (6D) of Section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of Section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of Section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule. 3. In the said rules, in rule 9, (a) in sub-rule (1), - (i) after the words applicant within a period of , for the word three , the word seven shall be substituted; and (ii) for the provisos, the following proviso shall be substituted, namely: ─ Provided t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be inserted, namely: (e) avails input tax credit in violation of the provisions of Section 16 of the Act. or the rules made there under; or (f) furnishes the details of outward supplies in FORM GSTR-1 under Section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under Section 39 for the said tax periods; or (g) violates the provision of rule 86B. . 5. In the said rules, in rule 21A,- (a) in sub-rule (2), the words ,after affording the said person a reasonable opportunity of being heard, shall be omitted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely: (2A) Where, a comparison of the returns furnished by a registered person under Section 39 with (a) the details of outward supplies furnished in FORM GSTR-1; or (b) the details of inward supplies derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act. or the rules made there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 59, after sub-rule (4), the following sub-rule shall be inserted, namely: - (5) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of Section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period. . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner: Provided also that while making a deposit in FORM GST PMT-06, such a registered person may (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month. (4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been file. 10. In the said rules, after rule 86A, with effect from dated the 1st day of January, 2021, the following rule shall be inserted, namely: - 86B. Restrictions on use of amount available in electronic credit ledger.- Notwithstanding anything contained in these rules, the registered person s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two months , the words two tax periods shall be substituted; (b) after clause (c),the following clause shall be inserted, namely: (d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A. . 13. In the said rules, after FORM GST REG-30, the following FORM shall be inserted, namely FORM GST REG 31 [ See rule 21A ] Date: DD MM YYYY Reference No. To, GSTIN Name: Address: Intimation for suspension and notice for cancellation of registration In a comparison of the following, namely, (i) returns furnished by you under section 39 of the Odisha Goods and Services Tax Act, 2017; (ii) outwards supplies details furnished by you in FORM GSTR-1 ; (iii) auto-generated details of your inwards supplies for the period __________ to _________; (iv) .. (specify) and other available information, the following discrepancies/ anomalies have been revealed: __ Observation 1 __ Observation 2 __ Observation 3 ( details to be filled based on the cri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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