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of <h1>Odisha GST Rules 2020: File FORM GST CMP-02 by June 30; Adjust Input Tax Credit in September GSTR-3B.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2020, effective from March 31, 2020, introduce amendments to the Odisha Goods and Services Tax Rules, 2017. Registered persons opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 by June 30, 2020, and submit FORM GST ITC-03 by July 31, 2020. Additionally, sub-rule (4) of rule 36 is amended to allow cumulative input tax credit adjustments for February to August 2020, to be reflected in the September 2020 GSTR-3B return.
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