Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Odisha GST Rules Amended: New Refund Formula, Revised Rule 97 for Consumer Welfare Fund, New Forms Introduced.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018, have been enacted by the State Government under Section 164 of the Odisha GST Act, 2017. Key amendments include changes to the refund process for inverted duty structures, with a new formula for calculating maximum refund amounts. Rule 97 has been replaced, detailing the management of the Consumer Welfare Fund, including its funding, usage, and oversight by a Standing Committee. New forms, such as GSTR-10 and GST DRC-07, have been introduced for final returns and order summaries, respectively, with specific instructions for their completion.