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<h1>Odisha GST Rules Amended: Deadlines Extended, SEZ Registration Forms Updated, and Invoice Specifications Revised u/s 164.</h1> The Odisha Goods and Services Tax (Amendment) Rules, 2020, were enacted by the state government under Section 164 of the Odisha Goods and Services Tax Act, 2017. These amendments include changes to deadlines in Rule 117, extending certain dates to March 31, 2020, and April 30, 2020. Additionally, modifications were made to registration forms for SEZ units and developers, and updates to FORM GSTR-3A to clarify tax liability language and system-generated notices. FORM INV-01 was revised to include detailed specifications for invoice fields, ensuring compliance with GST requirements. The amendments took effect upon publication in the Odisha Gazette.
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