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    <title>Odisha Goods and Services Tax (Fourth Amendment) Rules, 2021</title>
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    <description>The amendment revises Odisha GST procedures to permit extension of time for revocation of registration by senior officers, excludes the period between filing a refund claim and communication of deficiencies from the two-year limitation for fresh rectified refund claims, enables withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic crediting back of debited ledger amounts, and substitutes a two-part FORM GST RFD-07 to record withholding (Part-A) and release (Part-B) of refunds with specified reasons and release mechanics.</description>
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      <title>Odisha Goods and Services Tax (Fourth Amendment) Rules, 2021</title>
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      <pubDate>Tue, 25 May 2021 00:00:00 +0530</pubDate>
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