The Finance Department, Govt. of Odisha on February 07, 2025, issued the Odisha Goods and Services Tax (Amendment) Rules, 2025, to further amend the Odisha Goods and Services Tax Rules, 2017.
This shall come into force from February 07, 2025.
The following has been stated namely: -
• After rule 16, a new rule shall be inserted, namely:- “16A. Grant of temporary identification number- Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12”.
• In rule 19, sub-rule (1), after the words, letters and figures “FORIVI GST REG- 10”, the words, letters and figures shall be inserted with “or in the intimation furnished by the composition taxpayer in FORM GST CMP-02”.
• In rule 87, sub-rule (4), after the words “common portal”, the words, figures and letters shall be inserted with “as per rule 16A”.
• For FORM REG-12, the following form shall be substituted, namely:– “FORM GST REG- 12”.
