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of <h1>Odisha GST Rules Amended: New Sub-rule in Rule 58 for Transporters; Changes in Rules 138C and 142.</h1> The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2018, were enacted by the State Government under Section 164 of the Odisha GST Act, 2017, following recommendations from the GST Council. Effective upon publication in the Odisha Gazette, these amendments introduce a new sub-rule in Rule 58, allowing transporters registered in multiple states with the same PAN to apply for a unique common enrolment number using FORM GST ENR-02. Rule 138C is amended to permit the Commissioner to extend the time for recording final reports in certain circumstances. Rule 142 is updated to include references to Sections 129 and 130.
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