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of <h1>Odisha GST Amendment Updates: Clarifies Exempt Supplies, Invoice Options, Manual Processes, Appellate Authority, and New Refund Forms.</h1> The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from the date of publication, introduce changes to the Odisha GST Rules, 2017. Key amendments include clarifications on exempt supplies' aggregate value, allowing suppliers the option to issue invoices, and provisions for manual filing and processing of applications and notices. The rules also establish an appellate authority for decisions under the GST Act, specifying the roles of the Special Commissioner and Additional Commissioner. Additionally, new forms for manual refund applications and orders are introduced, detailing procedures for various refund types and conditions.
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