Odisha Goods and Services Tax (Amendment) Rules, 2023

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....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 (Amendment) Rules, 2023. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 , for rule 109A, the following shall be substituted, namely....

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.... sub-section (2) of section 107 to appeal against any decision or order passed under the Act or the Central Goods and Services Tax Act may appeal to,- (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner or Deputy Commissioner or As....