Odisha GST Rules Amended: Aadhaar Biometric for Registration, Extended Processing, and New Conditions for Verification and Credit Usage.

The Odisha Goods and Services Tax (Fourteenth Amendment) Rules, 2020, effective from December 30, 2020, amend the Odisha GST Rules, 2017. Key changes include the introduction of biometric-based Aadhaar authentication for registration applications, extending the application processing period from three to seven days, and specifying conditions under which physical verification is required. The amendments also address discrepancies in tax credit claims, impose restrictions on electronic credit ledger usage, and modify return filing requirements. Additionally, new provisions for registration suspension and cancellation are introduced, particularly for discrepancies in reported supplies and tax payments, with specified conditions for lifting suspensions.