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Taxation Odisha Ministry of Finance Odisha Goods and Services Tax Act, 2017

Odisha Goods and Services Tax (Fourth Amendment) Rules, 2025

12-Oct-2025 | S.R.O. No.1401/2025

Government of Odisha has issued Odisha Goods and Services Tax (Fourth Amendment) Rules, 2025 effective from 1st Nov, 2025.

Key Highlights of these rules:
- A new Rule 9A has been inserted to provide auto-approval of GST registration within three working days for applicants identified as low-risk on the GST portal based on data analytics and risk parameters.
- A new Rule 14A has been inserted, which introduces an optional simplified registration for taxpayers whose monthly output tax liability does not exceed 2.5 lakh.
- Insertion has been made in Part B of FORM GST REG-01, now includes a declaration for opting under Rule 14A.
- A new Form GST REG-32 has been added for withdrawal of application from Rule 14A.

For more information, kindly refer to the attached document.

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