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    <title>The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2017</title>
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    <description>Amendments extend certain procedural timelines and require electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit, allow Commissioner to extend time limits, and deem extensions by State or UT Commissioners as notified. They restrict carry-forward credit for additional duty of customs on imported gold dore bar to one-sixth with the balance debited on supply or within one week if supply already occurred. Payment mechanisms for specified non-resident online suppliers are expanded to include Board systems and international transfer via SWIFT when notified. FORM GST REG-13 and REG-01 instructions are revised for UIN applications and government departments.</description>
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    <pubDate>Thu, 17 Aug 2017 00:00:00 +0530</pubDate>
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