The Government of Odisha on August 25, 2023, notified Odisha Goods and Services Tax (Second Amendment) Rules, 2023 further to amend the Odisha Goods and Services Tax Rules, 2017.
The following has been amended: -
•In rule 8 which talks about the Tax liability on composite and mixed supplies, in sub-rule (5), after the words, brackets, and figure "sub-rule (4)", the words, brackets, figure, and letter "or sub-rule (4A)", shall be inserted.
•In rule 9 which talks about Levy and collection of tax sub-rule (1) in the proviso after clause (a)the following clause shall be inserted, namely: - (aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters. for carrying out physical verification of places of business.
•In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted namely: -
"Within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal".
They shall come into force on the date of their publication in the Odisha Gazette.
The detailed amendments are given in the document attached below.
[Notification No. 24240- FIN-CT1-TAX-0011/2023]
