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    <title>Odisha Goods and Services Tax (Amendment) Act, 2019</title>
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    <description>The Act recognises the National Appellate Authority for Advance Ruling as the national forum for conflicting advance rulings, prescribes appeal procedures and binding effect of its rulings; creates a capped composition-like option for certain small registered persons with specified disqualifications and related turnover computation rules; mandates Aadhaar-based authentication or alternate identification for registration and authorises electronic payment mode requirements; permits transfers among electronic cash ledgers and corresponding State-Central account transfers, modifies return periodicity and payment timelines, and adds a profiteering penalty for failure to pass on tax or input credit benefits.</description>
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