The State Government of Odisha vide notification dated 8 July, 2020 has issued the Odisha Goods and Service Tax (Eighth Amendment) Rules, 2020. The Amendment provides the manner for furnishing Form GSTR-3B and Form GSTR-1 using Short Message Service and for verification of the same by a registered mobile number based one time password facility.
The Amendment shall come into force with effect from 1st July, 2020.