Amended Notification of the Odisha Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated -07.05.2021) – Govt. of Odisha
View PdfAmended Notification of the Odisha Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated -07.05.2021) – Govt. of Odisha
- In the Odisha Goods and Services Tax Rules, 2017, In sub-rule (4) of the Rule 36 after the proviso, Following proviso are inserted:
- “Provided further that such conditions shall apply cumulatively for the period Apr and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”
- In sub rule (2) of rule 59, “provided that a registered person may furnish such details for the month of April, 2021 Using IFF from 01st day of May, 2021 till 28th day of May, 2021.
