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<h1>Odisha GST Tenth Amendment Rules 2018: New Form GSTR-9C for Reconciling Turnover and ITC in Audited Financials.</h1> The Odisha Goods and Services Tax (Tenth Amendment) Rules, 2018, were enacted under Section 164 of the Odisha Goods and Services Tax Act, 2017. Effective from their publication date, these rules introduce Form GSTR-9C for reconciling turnover and input tax credit (ITC) in audited financial statements with annual returns. The form outlines reconciliation of gross and taxable turnover, tax paid, and ITC, requiring explanations for discrepancies. It includes auditor recommendations on additional liabilities due to non-reconciliation. The rules mandate separate reconciliation for each GSTIN and specify detailed instructions for completing the form.