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    <title>Odisha Goods and Services Tax (Twelfth Amendment) Rules, 2020</title>
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    <description>The Twelfth Amendment revises Odisha GST Rules to permit the Board to prescribe HSN-digit requirements, allow OTP-verified SMS filing for nil returns, relax certain restrictions for returns not filed Feb-Aug 2020, require audit and FORM GSTR-9C filing for turnovers above five crore for FY 2018-19 and 2019-20, and substitutes FORM GSTR-2A and multiple return and demand forms with detailed tables and instructions including auto-population and amendment mechanics.</description>
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