Odisha GST amendments introduce UPI/IMPS payments, inter-ledger transfers, re credit of erroneous refunds, and revised refund and interest rules. The Odisha GST Rules amendments deem suspension revoked upon furnishing pending returns, include Duty Credit Scrips valuation, require a declaration where turnover-exceeding taxpayers need not issue certain invoices, permit UPI/IMPS payments and inter-ledger transfers subject to no unpaid liabilities, and provide for re credit of erroneous refund deposits to the electronic credit ledger by order in FORM GST PMT-03A; they also amend refund verification, export (including electricity) refund documentation, interest calculation on delayed tax and wrongly availed input tax credit, and revise multiple GST return and payment forms and fields.