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<h1>Odisha GST 2018 Amendment: New Rule 83A Requires GST Practitioners to Pass NACIN Exam; Updates Forms and Recovery Procedures.</h1> The Odisha Goods and Services Tax (Thirteenth Amendment) Rules, 2018, effective from October 30, 2018, introduces several changes to the Odisha GST Rules, 2017. A new rule, 83A, mandates that GST practitioners must pass an examination conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) within two years of enrollment. The exam is a computer-based test held twice a year, requiring a 50% pass mark. The amendment also outlines procedures for recovering dues under existing laws and updates various GST forms, including GST REG-16, GST PMT-01, GST APL-04, and introduces new forms GST DRC-07A and GST DRC-08A for demand recovery and modification.