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of <h1>Odisha GST Rules Amended: Aadhaar Authentication, PAN-Linked Bank Details Now Required for Registration and Refunds.</h1> The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from October 30, 2021, introduce several changes to the Odisha GST Rules, 2017. Key amendments include the requirement for registered persons to provide bank account details linked to their Permanent Account Number (PAN) and Aadhaar authentication for registration and refund processes. Rule 10B mandates Aadhaar authentication for various entities, and specific identification documents are required if Aadhaar is not available. Amendments also redefine reporting periods in Rule 45 and adjust refund application procedures in Rules 89 and 96. Rule 96C specifies bank account requirements for refund credits.
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