E-way bill requirement updated: pre-movement electronic information, consolidated bills and specific exemptions clarified. Amendments revise valuation, refund, invoicing and e-way bill procedures under the Odisha GST Rules. They prescribe deemed values for state-run and authorised lotteries and actionable claims in betting; refine refund of input tax credit and export refund filing in FORM GST RFD-01 with new statements; enable input credit transfers to Input Service Distributors by registered persons sharing PAN and State code with specified invoice requirements; and comprehensively rework e-way bill obligations, generation, assignment, consolidation, validity, cancellations and enumerated exemptions, together with form substitutions and textual corrections.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement updated: pre-movement electronic information, consolidated bills and specific exemptions clarified.
Amendments revise valuation, refund, invoicing and e-way bill procedures under the Odisha GST Rules. They prescribe deemed values for state-run and authorised lotteries and actionable claims in betting; refine refund of input tax credit and export refund filing in FORM GST RFD-01 with new statements; enable input credit transfers to Input Service Distributors by registered persons sharing PAN and State code with specified invoice requirements; and comprehensively rework e-way bill obligations, generation, assignment, consolidation, validity, cancellations and enumerated exemptions, together with form substitutions and textual corrections.
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