The Finance Department, Government of Odisha, on November 12, 2025, issued the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2025, to further amend the Odisha Goods and Services Tax Act, 2017.
The following amendments have been stated namely:-
• After rule 9, a new rule shall be inserted, namely: - “9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal 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.”.
• In sub-rule (1) of rule 10, after the words and figure "under rule 9,", the words, letters and figures shall be inserted, namely:- "rule 9A and rule 14A,’'.
• In FORM GST REG-02, after the word, letters 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.
[Notification No. 31185-FIN-CT 1-TAX-0002-2025]
