TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Fourth Amendment) Rules, 2025.
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....l based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.". 3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule 9,", the words, letters and figures "rule 9A and rule 14A," shall be inserted. 4. In the said rules, after rule 14, the following rule shall be inserted, namely: - "14A. Option for taxpayers having monthly output tax liability below threshold limit. - (1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule. (2) Any person, other than a person notified under sub-section (6D) of Section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registrati....
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....tandis, apply to the application filed under sub-rule (5). (9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the provisions of rule 9. (10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which shall be made available to the registered person on the common portal. (11) The registered person who has received an order issued under sub-rule (10) allowing withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered persons, exceeding the output tax liability as referred to in sub-rule (1), from the first day of succeeding month in which the said order has been issued. (12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability specified in sub-rul....
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....rs and figures "FORM GST REG-02", for the brackets, words and figures "[See rule 8(5)]", the brackets, words, figures and letter "[See rules 8(5) and 14A]" shall be substituted. 7. In the said rules, for the FORM GST REG-03, the following Form shall be substituted, namely: - "FORM GST REG-03 [See rules 9(2), 19(2) and 14A] Reference Number: Date- To Name of the Applicant: Address: GSTIN/GSTP ID (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for << Registration/Amendment/Cancellation/Withdrawal >> This is with reference to your << registration/amendment/cancellation/withdrawal >> application filed vide ARN <> Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. ... You are directed to submit your reply by ......... (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ......... (DD/MM/YYYY) at .......(HH:MM) ....
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....er: Date- To Name of the Applicant Address - GSTIN/ GSTP ID (if available) Order of Rejection of Application for < Registration / Amendment / Cancellation/Withdrawal > This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. ...Therefore, your application is rejected in accordance with the provisions of the Act. Or You have not replied to the notice issued vide reference no. ........ dated...... within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. Signature Name Designation Jurisdiction". 10. In the said rules, after the FORM GST REG-31, the following Form shall be inserted, namely: - "FORM GST REG-32 [See rule 14A (5)] Application for Withdrawal 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of business 5. Option for registration under rule 14A ....