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of <h1>Odisha GST Rules Amended: New Valuation Rules, Registration Cancellation, and Updated Forms Effective Immediately.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2023, introduce several changes to the existing Odisha GST Rules, 2017. Key amendments include the renumbering and addition of sub-rules concerning the valuation of services provided to related persons, modifications in the issuance of orders and intimation by officers, and updates to various GST forms. Notably, the amendments specify the conditions for cancellation of registration and the responsibilities of tax deductors or collectors. The rules also redefine the enrollment criteria for professionals under GST and adjust the procedures for handling interest, late fees, and tax payments. These changes are effective from the publication date in the Odisha Gazette.
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