Odisha Goods and Services Tax (Amendment) Rules, 2021

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..... of 2017), the State Government, 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. Short title and commencement . - (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall come into force on the date of their public .....

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..... ty, if he has not furnished the return in FORM GSTR-3B for preceding tax period; and (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both .....

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