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    <title>Odisha Goods and Services Tax (Sixth Amendment) Rules, 2021</title>
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    <description>The Odisha amendments require filing FORM GSTR-9 (or GSTR-9A for composition) by 31 December; e-commerce operators to file FORM GSTR-9B; persons with turnover &gt; Rs. 5 crore must submit FORM GSTR-9C reconciliation with the annual return. Rule 109A prescribes appellate officer mapping with three-month appeal period for persons and six months for directed officer appeals. FORM GSTR-9 and GSTR-9C are amended to include FY 2020-21 entries, expand Part V on non-reconciliation liabilities, adjust ITC and amendment reporting for April-September 2021 filings, and omit Part B Certification in GSTR-9C.</description>
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