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<h1>Odisha GST Rules Amended: QR Codes on Invoices, New Bank Details Requirement, Extended Investigation Period for Anti-Profiteering.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2019, introduce several changes to the Odisha GST Rules, 2017. Key amendments include the requirement for registered persons to furnish bank account details within 45 days of registration, the introduction of QR codes on tax invoices and bills of supply, and modifications to forms and procedures related to tax refunds and payments. The amendments also address the process for claiming tax refunds by retail outlets at international airports and extend the investigation period for anti-profiteering cases. Additionally, changes are made to various GST forms, including GSTR-4, GSTR-9, GST PMT-09, and others, to streamline tax processes and compliance.
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