Odisha GST rules updated: annual return filings (GSTR 9/9A/9B/9C), turnaround for reconciliation and appellate mapping. The Odisha amendments require filing FORM GSTR-9 (or GSTR-9A for composition) by 31 December; e-commerce operators to file FORM GSTR-9B; persons with turnover > Rs. 5 crore must submit FORM GSTR-9C reconciliation with the annual return. Rule 109A prescribes appellate officer mapping with three-month appeal period for persons and six months for directed officer appeals. FORM GSTR-9 and GSTR-9C are amended to include FY 2020-21 entries, expand Part V on non-reconciliation liabilities, adjust ITC and amendment reporting for April-September 2021 filings, and omit Part B Certification in GSTR-9C.
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Odisha GST rules updated: annual return filings (GSTR 9/9A/9B/9C), turnaround for reconciliation and appellate mapping.
The Odisha amendments require filing FORM GSTR-9 (or GSTR-9A for composition) by 31 December; e-commerce operators to file FORM GSTR-9B; persons with turnover > Rs. 5 crore must submit FORM GSTR-9C reconciliation with the annual return. Rule 109A prescribes appellate officer mapping with three-month appeal period for persons and six months for directed officer appeals. FORM GSTR-9 and GSTR-9C are amended to include FY 2020-21 entries, expand Part V on non-reconciliation liabilities, adjust ITC and amendment reporting for April-September 2021 filings, and omit Part B Certification in GSTR-9C.
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