Simplified GST Registration Scheme

To facilitate small taxpayers by reducing compliance burdens and promoting the ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has introduced Rule 14A through Notification No. 18/2025 – Central Tax with effect from 01 November 2025.

As per recent Notification No. 18/2025 Central Tax, new Rule 14A is introduced which specifies:

Under this new provision, any person whose output tax liability on the supply of goods or services (or both) does not exceed ₹2,50,000 per month may opt for registration under this rule. The registration shall be granted electronically through the common portal within three working days from the date of submission of the application, subject to the following conditions:

• The applicant has opted for Aadhaar authentication; and

• The applicant shall not obtain another registration in the same State or Union Territory under the same PAN.

Withdrawal of Application:

A registered person who wishes to withdraw from the option may apply, only after filing the following conditions:

• Returns for a minimum of three months, if the application is filed before 1st April 2026;

• Returns for a minimum of one tax period, if the application is filed on or after 1st April 2026; and

• All pending returns from the effective date of registration till the date of withdrawal application.

• There should be no pending application for amendment or cancellation of the registration obtained under Rule 14A.

• There should be no ongoing proceedings under Section 29 of the CGST Act (cancellation of registration) related to the Rule 14A registration.

This initiative aims to simplify the GST registration process for small taxpayers and improve overall efficiency in tax administration. Earlier, under the standard registration process, the time taken to obtain GST registration ranged from 3 to 30 days, depending on document verification and officer approval. However, with the introduction of Rule 14A, the registration timeline has now been streamlined to just 3 working days. This change will significantly benefit small taxpayers by reducing compliance time, enhancing ease of doing business, and enabling faster commencement of operations.

Notification Link: https://taxinformation.cbic.gov.in/view-pdf/1010504/ENG/Notifications

Advisory Link: https://www.gst.gov.in/newsandupdates/read/635

Disclaimer:

The above information is intended for general awareness purposes only and does not constitute professional advice. It is not exhaustive in nature and may be subject to amendments or interpretations by the authorities. Before making any decisions or taking action based on the contents of this article, readers are strongly advised to seek professional guidance from a qualified Chartered Accountant.