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<h1>Odisha GST Rules Amended: New Provisions for Input Tax Credit, Refund Claims, and Updated Definitions u/s 164.</h1> The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2018, enacted by the State Government under Section 164 of the Odisha GST Act, 2017, introduce several amendments to the Odisha GST Rules, 2017. Key changes include provisions for dropping proceedings if pending returns and dues are cleared, conditions for availing input tax credit, modifications in the definition of 'Adjusted Total Turnover,' and stipulations for refund claims on integrated tax for exports. New forms GST REG-20 and GST ITC-04 are introduced, and updates are made to existing forms and rules regarding supply conditions and tax declarations. These rules take effect upon their publication in the Odisha Gazette, with specific provisions retroactively effective from October 23, 2017.