Odisha Goods and Services Tax (Eighth Amendment) Rules, 2020.

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..... Act 7 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. (1) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) They shall be deemed to have come into force from 1st July, 2020. 2. I .....

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..... ased One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . [No. 20219- FIN-CT1 -TAX- 0001 /2020] By order of the Gov .....

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