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<h1>Odisha GST Rules Amended: Credit Claim Reduced, New Conditions on Electronic Credit Ledger Introduced u/r 86A.</h1> The Odisha Goods and Services Tax (Ninth Amendment) Rules, 2019, effective from January 1, 2020, amends the Odisha GST Rules, 2017. Key changes include reducing the permissible credit claim from 20% to 10% in rule 36(4). Rule 86A introduces conditions for using the electronic credit ledger, allowing the Commissioner or authorized officers to restrict credit if fraud or ineligibility is suspected. This restriction can last up to one year but may be lifted if conditions change. Additionally, rule 138E is amended to require certain persons to furnish outward supply statements for two months or quarters.