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of <h1>Odisha GST Amendment Act 2019: New Rules on Aadhaar, Digital Payments, and National Appellate Authority for Advance Ruling.</h1> The Odisha Goods and Services Tax (Amendment) Act, 2019, modifies the Odisha GST Act, 2017, to include new provisions and clarifications. Key amendments include the introduction of the National Appellate Authority for Advance Ruling, changes to the computation of aggregate turnover, and conditions for tax payment under specific sections. The Act also mandates Aadhaar authentication for registration and allows digital payment options for recipients. It introduces new sections for transferring amounts within electronic cash ledgers and sets penalties for profiteering. The amendments aim to streamline processes and enhance compliance under the GST framework in Odisha.
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