The GST Network (GSTN) has rolled out a new registration option under Rule 14A of the CGST Rules, 2017, designed for businesses with smaller monthly tax obligations.
Under this option, businesses that estimate their total monthly GST liability to be ₹2.5 lakh or below (including CGST, SGST/UTGST, IGST, and Compensation Cess) can now register through this simplified route.
A business can apply for only one registration per State or Union Territory under this option using the same PAN.
How to Apply
While filling FORM GST REG-01, choose “Yes” under the section related to registration under Rule 14A.
Aadhaar verification is required for the Primary Authorized Signatory and at least one Promoter or Partner.
Once verification is complete, registration will be approved within three working days from the date the application reference number (ARN) is generated.
If You Wish to Exit the Scheme
Businesses that choose to opt out later should ensure:
All GST returns from the registration start date till the withdrawal date are filed.
Returns are filed for at least:
Three months, if applying to withdraw before April 1, 2026, or
One tax period, if applying on or after April 1, 2026.
There are no pending requests for amendment or cancellation of the existing registration.
There are no ongoing proceedings related to registration cancellation under Section 29.
This new rule provides small businesses with a more practical way to register under GST while keeping compliance formalities minimal.
🔗 Read the full advisory: https://www.gst.gov.in/newsandupdates/read/635