Odisha GST rules amend registration, require reversal of input tax credit for supplier non-filing, and tighten e commerce reporting. The Odisha GST Rules amendments revise registration verification and forms, create Rule 37A requiring reversal of input tax credit if a supplier fails to file outward-supply details by specified deadlines with re availment upon supplier compliance, tighten invoicing and e-commerce reporting (including TCS/section 9(5) reporting and consolidated rate-wise tables), establish electronic intimation and seven day remediation under Rule 88C with recovery on non-compliance, enhance refund documentation for unregistered claimants, and introduce appellate withdrawal procedures and corresponding form changes.
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Odisha GST rules amend registration, require reversal of input tax credit for supplier non-filing, and tighten e commerce reporting.
The Odisha GST Rules amendments revise registration verification and forms, create Rule 37A requiring reversal of input tax credit if a supplier fails to file outward-supply details by specified deadlines with re availment upon supplier compliance, tighten invoicing and e-commerce reporting (including TCS/section 9(5) reporting and consolidated rate-wise tables), establish electronic intimation and seven day remediation under Rule 88C with recovery on non-compliance, enhance refund documentation for unregistered claimants, and introduce appellate withdrawal procedures and corresponding form changes.
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