https://www.taxtmi.com/notifications?id=142041 The Odisha GST (Fourth Amendment) Rules, 2023 amend the 2017 Rules to: deem the value of providing a corporate guarantee by a supplier to a related person as one per cent of the guarantee amount or actual consideration, whichever is higher; replace "order" with "intimation" in rule 142(3); add a one year expiry or Commissioner issuance condition in rule 159(2) and Form GST DRC 22; add "One Person Company" to REG 01; substitute REG 08 cancellation template; revise GSTR 8 entries for interest, late fee and debit ledger; and expand enrolment criteria in GST PCT 01. en-us Thu, 02 Nov 2023 00:00:00 +0530 Thu, 23 May 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142041 The Odisha GST (Fourth Amendment) Rules, 2023 amend the 2017 Rules to: deem the value of providing a corporate guarantee by a supplier to a related person as one per cent of the guarantee amount or actual consideration, whichever is higher; replace "order" with "intimation" in rule 142(3); add a one year expiry or Commissioner issuance condition in rule 159(2) and Form GST DRC 22; add "One Person Company" to REG 01; substitute REG 08 cancellation template; revise GSTR 8 entries for interest, late fee and debit ledger; and expand enrolment criteria in GST PCT 01. Notifications GST - States Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142041