GST rule amendments clarify job worker challan endorsements and strengthen Authority referral, quorum, and definition rules. Amendments to the Odisha GST Rules permit challans for goods sent between job workers to be issued by the principal or the sending job worker and endorsed successively, insert a performance report deadline word, substitute allowance wording to be by the Authority, allow the Authority to refer matters back for further investigation, establish quorum and majority decision rules with casting vote, broaden persons who may allege failure to pass tax benefit, and exclude leasing of parcel space from rail transport definitions.
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GST rule amendments clarify job worker challan endorsements and strengthen Authority referral, quorum, and definition rules.
Amendments to the Odisha GST Rules permit challans for goods sent between job workers to be issued by the principal or the sending job worker and endorsed successively, insert a performance report deadline word, substitute allowance wording to be by the Authority, allow the Authority to refer matters back for further investigation, establish quorum and majority decision rules with casting vote, broaden persons who may allege failure to pass tax benefit, and exclude leasing of parcel space from rail transport definitions.
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