GST refunds require Form GST RFD-01. O.T.C. 80 A is strictly for Odisha VAT (pre-GST period).
You can find the official PDF and related guidelines on these government portals: form o.t.c. 80 a pdf odisha
: For cases involving death or voluntary retirement, the application must be initiated within GST refunds require Form GST RFD-01
: Must be accurate as per annual statements. form o.t.c. 80 a pdf odisha