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    <title>Odisha Goods and Services Tax (Second Amendment) Rules, 2026</title>
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    <description>Eligible goods suppliers may obtain e-commerce warehouse-based registration where they have no physical presence, using the same Permanent Account Number as an existing registration, subject to the output tax liability condition and operator consent. Applications require home-State registration details and, where not completed earlier, biometric Aadhaar authentication, document verification and physical verification. Warehouse changes require an amendment application and operator consent; specified failures to amend or cancellation of the home-State registration can result in deemed cancellation. Registration amendments generally require an application within fifteen days, with principal-place changes subject to examination and deemed amendment where the officer does not act within the applicable period.</description>
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