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of <h1>Odisha GST Rules Amended: Deadline Extended, Provisos Omitted, New Exemption in Rule 138E, FORM GST ASMT-14 Updated.</h1> The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from its publication date, amends the Odisha GST Rules, 2017. Key changes include extending the deadline in sub-rule (1) of rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. Additionally, a new proviso in rule 138E exempts certain restrictions for the period from May 1 to August 18, 2021, if specific returns were not filed for March to May 2021. Amendments to FORM GST ASMT-14 include inserting order reference details and modifying certain phrases.
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