Odisha GST Amendment prescribes valuation hierarchy, input tax credit rules, invoicing, returns, electronic ledgers and refund procedures. The amendment prescribes valuation rules prioritising open market value and specified alternatives, detailed input tax credit conditions and attribution methods including reversals, comprehensive invoicing and document requirements, electronic ledgers and return procedures (GSTR series), refund and payment mechanisms, assessment and audit procedures, advance rulings and appeals, and transitional arrangements for carry forward credits, with specific formulas and forms for distributors, banks, insurers, job workers and notified services.