Odisha Goods and Services Tax (Third Amendment) Rules, 2021

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...., on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Servi....