Odisha GST rules amended: electronic verification permitted, deemed registration after 15 days, export refund bond/LUT and recovery procedures clarified. Amendments permit signatures 'duly signed or verified through electronic verification code' and other notified modes, deem registration granted if certificate is not available on the common portal within fifteen days after prescribed particulars are furnished (absent notice), introduce rule 96A for refund of integrated tax on exports under bond or Letter of Undertaking requiring FORM GST RFD 11 and electronic transmission of export invoice details to Customs, and insert detailed Chapters on inspection, seizure, bond/security for release, demands, recovery and compounding with accompanying standardised forms.