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    <title>Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2025.</title>
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    <description>The amendment inserts an electronic registration mechanism under rule 9A for grant of registration through the common portal on data analysis and risk parameters, and introduces rule 14A for taxpayers with monthly output tax liability below the prescribed threshold to opt for electronic registration subject to Aadhaar authentication and specified conditions. It also provides a detailed withdrawal procedure through FORM GST REG-32 and FORM GST REG-33, with compliance requirements relating to return filing, pending proceedings, verification, and restrictions on multiple registrations and amendment or cancellation filings while withdrawal is pending.</description>
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