Renumbering of sub rules in Rule 80: former sub rules (1) and (2) are redesignated as (2) and (3). The corrigendum to the Odisha GST (Amendment) Rules, 2017 reclassifies the two provisions appearing below the proviso to sub rule (1) of rule 80: the provisions previously numbered as sub rules (1) and (2) are to be read as sub rules (2) and (3) respectively, effecting a renumbering of those sub rules under Rule 80 of the Amendment Rules.