https://www.taxtmi.com/circulars?id=71930 Central GST clarifications issued on 26 October 2026 apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. They cover demand, adjudication and appeal proceedings, as well as amounts paid as pre-deposit under sections 107(6) and 112(8) of the Central GST Act. The clarifications also address Input Service Distributors and the provisions of section 17(4) of the Central GST Act. Further topics include input tax credit admissibility for authorised agents appointed by manufacturers for the sale of motor vehicles, receipt of payment for exports of goods or services, and the omission of rule 96(10) of the Central GST Rules. en-us Fri, 30 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 09:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71930 Central GST clarifications issued on 26 October 2026 apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. They cover demand, adjudication and appeal proceedings, as well as amounts paid as pre-deposit under sections 107(6) and 112(8) of the Central GST Act. The clarifications also address Input Service Distributors and the provisions of section 17(4) of the Central GST Act. Further topics include input tax credit admissibility for authorised agents appointed by manufacturers for the sale of motor vehicles, receipt of payment for exports of goods or services, and the omission of rule 96(10) of the Central GST Rules. Circulars GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71930