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    <title>The Odisha Goods and Services Tax (Third Amendment) Rules, 2017.</title>
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    <description>The amendment prescribes staggered commencement dates, substitutes rule 34 to fix exchange rate determination-customs-notified rates for goods and GAAP-based rates for services at time of supply-and revises export invoice endorsements. It permits use of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; FORM GSTR-3 will be auto-generated with PART A from returns and liabilities and PART B from GSTR-3B, allowing registrants to reconcile discrepancies and credit any excess input tax to the electronic credit ledger. Minor wording and form-heading changes are also made.</description>
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    <pubDate>Thu, 27 Jul 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/notifications?id=121575</link>
      <description>The amendment prescribes staggered commencement dates, substitutes rule 34 to fix exchange rate determination-customs-notified rates for goods and GAAP-based rates for services at time of supply-and revises export invoice endorsements. It permits use of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; FORM GSTR-3 will be auto-generated with PART A from returns and liabilities and PART B from GSTR-3B, allowing registrants to reconcile discrepancies and credit any excess input tax to the electronic credit ledger. Minor wording and form-heading changes are also made.</description>
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      <pubDate>Thu, 27 Jul 2017 00:00:00 +0530</pubDate>
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