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of <h1>Odisha GST Rules 2018 Amendments: Time Limits, Tax Rate Adjustments, E-Way Bills, and Export Refunds u/s 164.</h1> The Odisha Goods and Services Tax (Amendment) Rules, 2018, amends the Odisha GST Rules, 2017, under the authority of Section 164 of the Odisha GST Act, 2017. The amendments include changes to rules regarding the extension of time limits, adjustments in tax rates, and new provisions for the valuation of supplies in lotteries, betting, and gambling. It introduces new rules for e-way bills, detailing the process for generating and managing them, and specifies conditions for refund claims related to exports and supplies to SEZs. The amendments also include updates to several forms related to GST processes.
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