A Welcome Step -Simplified GST Registration for Small Tax Payers.

The Central Government has been very kind by issuing a new and simplied process of Automated Registration approval and that too within a period of 3 working days after the completion of Aadhar Authentication. The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 18/2025 – Central Tax on October 31, 2025, which aim to streamline and expedite the GST registration process through a new technology-driven system, effective from November 1, 2025.

Key Points :-

The notification introduces two new rules, Rule 9A and Rule 14A, and modifies various  existing forms to facilitate a faster registration process.

1. Electronic/Automated approval of Registration (New Rule 9A): 

This rule allows for the electronic granting of GST registration within three working days for applicants identified as low-risk based on data analytics.

2. Beneficial for Small Taxpayers (New Rule 14A): 

Small businesses can opt for a simplified electronic registration if their monthly output tax liability (including IGST, CGST and SGST) on supplies to registered persons does not exceed INR 2.5 lakh. This option requires mandatory Aadhaar authentication of the primary authorized signatory or partner. Only one registration per State or Union Territory is allowed under this rule.

3. Withdrawal Process: 

Taxpayers using the Rule 14A option can withdraw using the new FORM GST REG-32 which is subject to conditions, including furnishing pending returns and filing a minimum number of returns.

4. Amendments to Existing Forms: 

Existing forms like FORM GST REG-01, REG-02, REG-03, REG-04, and REG-05 have been revised, and a new form, FORM GST REG-33, has been introduced for the 'Order of Withdrawal'.

Impact on Businesses

These amendments aim to improve the ease of doing business by speeding up the registration process, particularly for small, compliant businesses. While the technology-driven system reduces delays, businesses must meet eligibility criteria and comply with specific conditions under Rule 14A, such as Aadhaar authentication and the liability threshold.

From :-

Advocate Ankit Dhiman

Punjab & Haryana High Court.

Contact – 9780167725

Adv.ankit@hotmail.com

SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)

FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj