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    <title>Odisha Goods and Services Tax (Second Amendment) Rules, 2019</title>
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    <description>Amendments require project wise calculation and reconciliation of input tax credit for supplies covered by clause (b) of paragraph 5 of Schedule II, with formulas for aggregate and final eligible credits, allocation rules where inputs or capital goods serve multiple projects, separate computation for tax components, mandatory reversal or claim procedures through FORM GSTR 3B or FORM GST DRC 03 before the return for the month of September following the financial year in which completion certificate or first occupation occurs, and interest on reversed excesses from the succeeding financial year&#039;s April first.</description>
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