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of <h1>Odisha GST Rules Amended: New Provisions for Registration Cancellation, Refund Claims, and Withholding u/rs 23, 90, 92, 96.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2021, effective from May 18, 2021, introduce several changes to the Odisha GST Rules, 2017. Key amendments include modifications to rules regarding the cancellation of registration, refund claims, and withholding of refunds. Rule 23 now allows for extensions in the revocation of registration cancellation. Rule 90 introduces provisions for withdrawing refund applications and crediting back debited amounts. Changes in rules 92 and 96 address the process for withholding and releasing refunds. Additionally, new forms GST RFD-01W and GST RFD-07 have been introduced for withdrawal of refund applications and orders related to refund withholding and release.
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