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of <h1>Odisha GST Rules Amended: New Invoice, Input Tax Credit Limits, and FORM GSTR-3B Filing Procedures Introduced.</h1> The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2019, effective from October 9, 2019, introduce several amendments to the Odisha GST Rules, 2017. Key changes include clarifications on tax invoice issuance during registration suspension, input tax credit limits, and adjustments to the filing of returns in FORM GSTR-3B. The amendments also address the examination requirements for GST practitioners, refund disbursement procedures, and extend deadlines for certain transitional provisions. Additionally, new forms and procedures for tax liability communication and response have been introduced, enhancing compliance and administrative processes under the Odisha GST framework.
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