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of <h1>Odisha GST Rules Amended: New Unique Identity Number, Registration Changes, and Revised Refund Formula Introduced.</h1> The Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2017, issued by the State Government under Section 164 of the Odisha GST Act, introduces several amendments to the existing GST rules. Key changes include the introduction of a Unique Identity Number applicable across India, conditions for amending registration applications, and a revised formula for refunding input tax credit on zero-rated supplies. The amendments also address the eligibility for tax refunds, the application process for online service providers outside India, and updates to various GST forms, including GST REG-10, GST REG-13, GSTR-11, and GST RFD-10. These rules aim to streamline GST processes and ensure compliance with national standards.
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