Simplified GST Registration – Rule 14A (Effective 1st Nov 2025)

To ease GST compliances for small taxpayers with minimal tax liability through a fast, paperless registration process, CBIC introduced a simplified GST registration scheme under rule 14A of the CGST rules, 2017. Rule 14A simplifies GST registration for small businesses, promoting voluntary compliance through automation and minimal paperwork.

This scheme features auto-approval of registration within 3 days from date of submission of FORM GST REG-01. However, Aadhaar authentication for the authorized signatory shall be mandatorily undertaken and no multiple registrations in the same State/UT are allowed under the same PAN. Manual officer intervention may occur only if the risk parameters trigger a flag in the system.

Conditions for Availment

1. The applicant shall apply in Form GST REG-01 for the purpose of availing the scheme.
2. The monthly output tax liability in respect of supplies made to registered persons shall not exceed ₹2.5 lakhs.
3. The taxpayer shall not possess more than one GST registration within any State or Union Territory under the same PAN.

Conditions for withdrawal

1. Application in Form GST REG-32 shall be made for withdrawal from the scheme.
2. All pending returns must be filed.
3. If application if filed before 01 April, 2026, atleast 3-months’ returns must be filed.
4. If application is filed on or after 01 April, 2026, atleast one tax period’s return must be filed.
5. Withdrawal will not be permitted if any application for amendment, or for cancellation or any cancellation proceedings initiated by the department are pending.