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    <title>Odisha Goods and Services Tax (Fourth Amendment) Rules, 2025.</title>
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    <description>Electronic registration is expanded under the Odisha Goods and Services Tax Rules, 2017 by providing portal-based grant of registration on data analysis and risk parameters, and by introducing a separate option for persons whose monthly output tax liability remains below the prescribed threshold. The new framework links registration to Aadhaar authentication, restricts multiple registrations against the same Permanent Account Number in the same State or Union territory, and prescribes portal-based verification, acknowledgement and rejection procedures. It also creates a withdrawal mechanism through FORM GST REG-32 and FORM GST REG-33, subject to filing of returns, absence of cancellation proceedings, and compliance with the amended forms and instructions.</description>
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