20/12/2025
Get quick gst registration within 3 days
In the said rules, after rule 14, the following rule shall be inserted, namely: - “14A. Option for taxpayers having monthly output tax liability below thresholdlimit. –
(1) Any person who has made application for registration under rule 8 and who determinesthat his total output tax liability on supply of goods or services or bothmadetoregistered persons on account of central tax and State tax or Union territorytaxandintegrated tax and compensation cess, does not exceed two lakh and fiftythousandrupees per month, shall have an option to get registration electronically, in accordancewith the provisions of this rule.
(2) Any person, other than a person notified under sub-section (6D) of section 25, whohasnot opted for authentication of Aadhaar number, shall not be eligible for grant ofregistration in terms of this rule.
(3) Notwithstanding anything contained in rule 11, a person registered under this ruleinaState or Union territory shall not be eligible to obtain another registration inthesameState or Union territory under this rule against the same Permanent Account Number.
(4) Upon successful authentication of Aadhar number, the applicant referred to insub-rule(1) shall be granted registration electronically by the common portal, withinthreeworking days from the date of submission of application.
(5) The registered person who intends to withdraw from the option availed under sub-rule(1), shall file an application, in FORM GST REG-32, duly signed or verifiedthroughelectronic verification code on the common portal, either directly or throughaFacilitation Centre notified by the Commissioner:
Provided that the registered person shall not be allowed to file such applicationunlesshe has furnished, -
(a) returns for a period of minimum three months, where such applicationis filedbefore 1
st April, 2026;
(b) returns for a period of minimum one tax period, where such applicationis filedon or after 1
st April, 2026; and
(c) all the returns due for the period from the effective date of registrationtill thedate of application for withdrawal:
Provided further that the registered person shall be allowed to file such applicationwhere no proceedings under section 29 have been initiated against suchregisteredperson. (6) Where there is any change in particulars furnished in FORMGST REG-01bytheperson who has been granted registration under this rule, the said registered personshallget the particulars amended under rule 19 before filing an application for withdrawalunder sub-rule (5). (7) Based on data analysis and risk parameters on the common portal, the provisionsofsub-rule (4A) of rule 8 relating to authentication of Aadhaar number or biometric-basedAadhaar authentication, taking photograph of the applicant along with verificationof
original copy of documents uploaded along with registration application in FORMGSTREG-01, shall, so far as may be, apply to application for withdrawal filed under subrule (5). (8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment,shall, mutatis mutandis, apply to the application filed under sub-rule (5). (9) The application filed for withdrawal under sub-rule (5), shall be verified in accordancewith the provisions of rule 9. (10) Upon verification under sub-rule (9), the proper officer shall issue an order inFORMGST REG-33 allowing the application for withdrawal from the option availedundersub-rule (1) or order for rejection of application in FORMGST REG-05, withinaperiod specified under rule 9, as the case may be, which shall be made availabletotheregistered person on the common portal. (11) The registered person who has received an order issued under sub-rule (10) allowingwithdrawal shall be able to furnish the details of output tax liability on supplyof goodsor services or both made to registered persons, exceeding the output tax liabilityasreferred to in sub-rule (1), from the first day of succeeding month in whichthesaidorder has been issued. (12) A registered person to whom an order under sub-rule (10) has been issued, shall notamend the details furnished in respect of output tax liability so as to exceed thelimit ofthe output tax liability specified in sub-rule (1) for the period prior to the first dayofsucceeding month in which the said order has been issued. (13) Where proceedings for cancellation of registration have been initiated by theproperofficer after the filing of withdrawal application and the said proceedings are pending, the withdrawal application under sub-rule (5) shall be rejected by the proper officer andthe provisions in relation to approval of application on deemed basis under sub-rule(5)of rule 9, shall not be applicable in such case.”
