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of <h1>Odisha GST Rules Amended: Deadline Extended and Electronic Submission Required for Export Details in FORM GSTR-1.</h1> The Odisha Goods and Services Tax (Ninth Amendment) Rules, 2017, were enacted by the State Government under Section 164 of the Odisha Goods and Services Tax Act, 2017. These amendments, effective upon publication in the Odisha Gazette, modify the original 2017 rules. Key changes include extending the deadline in rule 24 from October 31, 2017, to December 31, 2017, and allowing the Commissioner to extend periods in rule 45. Additionally, rules 96 and 96A now require that export details in FORM GSTR-1 be submitted electronically after FORM GSTR-3B, with automatic drafting in FORM GSTR-1.
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