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    <title>The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2018.</title>
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    <description>Amendments require dropping registration cancellation proceedings where the person furnishes all pending returns and pays full tax, interest and late fee, with issuance of substituted FORM GST-REG-20; allow input tax credit where a document omits some particulars but contains tax charged, description, total value, GSTINs and place of supply for inter state supplies; revise definition of Adjusted Total Turnover; restrict export integrated tax refunds where specific incentive notifications/customs benefits were availed; amend EWB-01 requirements and substitute FORM ITC-04 and annual return FORMS GSTR-9/GSTR-9A with detailed reporting schedules.</description>
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