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of <h1>Section 28 of Orissa GST Act: Notify Officer of Registration Changes; Approval Process Outlined, Applicant Rights Protected.</h1> Section 28 of the Orissa Goods and Services Tax Act, 2017, mandates that registered individuals and those with a Unique Identity Number must notify the proper officer of any changes to their registration information within a prescribed manner and timeframe. The proper officer can approve or reject these amendments based on the information provided or independently verified, following prescribed procedures. Approval is not required for certain prescribed amendments, and rejections cannot occur without giving the applicant a chance to be heard. Decisions on amendments under the Central Goods and Services Tax Act are considered applicable under this Act as well.
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