Threshold alteration under Odisha GST Rules reduces the turnover requirement for applicability by substituting the prior monetary limit. By notification dated 15 May 2023, and under sub-rule (4) of the Odisha Goods and Services Tax Rules, 2017, the State Government substitutes the monetary limit stated in the first paragraph of the Odisha Finance Department notification of 31 March 2020 with a lower threshold, effective 1 August 2023, following recommendations of the GST Council and subsequent to prior amendments.