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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Odisha GST Rules Amended: Changes to Rules 59, 60, 61A for Electronic Submission and Quarterly Return Options.</h1> The Odisha Goods and Services Tax (Thirteenth Amendment) Rules, 2020, amends the Odisha Goods and Services Tax Rules, 2017. Effective from November 10, 2020, these amendments introduce changes to rules 59, 60, and 61, among others. Rule 59 outlines the form and manner of furnishing details of outward supplies, requiring registered persons to submit details electronically via FORM GSTR-1 or using the Invoice Furnishing Facility (IFF). Rule 60 details the process for ascertaining inward supplies, with information made available through various forms like FORM GSTR-2A. Rule 61A introduces the option for quarterly return filing. Additional changes include updates to FORM GSTR-2B and the omission of certain provisions from rule 62.
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