A Simplified Registration Option for Small Taxpayers

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A Simplified Registration Option for Small Taxpayers
Category: Notification and amendments, Posted on: 08/11/2025 , Posted By: Adv Akshay Havaldar

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1. Background and Legislative Need

The Central Goods and Services Tax (Fourth Amendment) Rules, 2025 (effective 1 November 2025) introduce Rule 14A — a new pathway for simplified GST registration. This insertion aims to ease compliance burdens on small and medium businesses whose monthly output tax liability does not exceed 2.5 lakhs.

The legislature recognized that numerous small suppliers, particularly those engaged in B2B supplies, face procedural hurdles during the standard registration process. The new provision is for ease of doing business for new taxpayers by providing an electronic, low-burden route for GST registrations.

2. Key Features of Rule 14A

Aspect	Provision Summary
Eligibility	Persons whose total output tax liability (Central, State/UT, IGST, Compensation Cess) does not exceed ₹ 2.5 lakh per month.
Aadhaar Authentication	Mandatory Aadhaar authentication except for persons notified under s. 25(6D).
Single Registration Condition	No second registration in the same State/UT under the same PAN.
Timely Approval	Registration shall be granted electronically within three working days post-Aadhaar authentication.
Withdrawal Mechanism	Option to withdraw by filing Form GST REG-32, subject to minimum return-filing conditions and absence of cancellation proceedings.
Verification and Order	Officer to issue REG-33 (approval) or REG-05 (rejection) within time limits under Rule 9.
Restriction Post-Withdrawal	Output tax liability beyond ₹ 2.5 lakh allowed only from the succeeding month after withdrawal order.
Safeguards	Applications for withdrawal automatically rejected if cancellation proceedings are pending.

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