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of <h1>Odisha GST Rules Amended: FORM GST DRC-03 Updated for Tax Intimations, Audit, Inspection, and Scrutiny Details Added.</h1> The Odisha Goods and Services Tax (Ninth Amendment) Rules, 2021, enacted by the State Government under section 164 of the Odisha Goods and Services Tax Act, 2017, introduces amendments to the Odisha GST Rules, 2017. Effective upon publication in the Odisha Gazette, the amendments modify FORM GST DRC-03 by adding references to tax intimations through FORM GST DRC-01A. Changes include updates to headings, item descriptions, and tables to include additional categories such as audit, inspection, scrutiny, and mismatches between various GST forms. The notification is issued by the Finance Department of the Government of Odisha.
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