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    <title>Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2025</title>
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    <description>The rules add electronic registration under rule 9A to permit portal-based grant within three working days using data analysis and risk parameters, and introduce rule 14A allowing optional registration for persons with monthly output tax liability not exceeding two lakh fifty thousand rupees, subject to Aadhaar authentication, PAN verification, restrictions on duplicate registrations, portal verification procedures, and a structured withdrawal process via FORM GST REG-32 with return-filing conditions and possible rejection where cancellation proceedings are pending.</description>
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