Notification No. 18/2025 – Central Tax
Dated 31/10/2025
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
G.S.R... (E). In exercise of the powers conferred by section 164 of the Central Goods andServicesTax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, herebymakes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2025.
(2) These rules shall come into force with effect from 1 st day of November, 2025.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the saidrules), after rule 9, the following rule shall be inserted, namely: -
“9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.”.
3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule 9,", thewords,letters and figures "rule 9A and rule 14A," shall be inserted.
4. In the said rules, after rule 14, the following rule shall be inserted, namely: -
“14A. Option for taxpayers having monthly output tax liability below threshold limit. –
(1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees 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, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.
(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same Permanent Account Number.
(4) Upon successful authentication of Aadhar number, the applicant referred to ins ub-rule(1) shall be granted registration electronically by the common portal, within three working 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 verified through electronic 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 1st April, 2026;
(b) returns for a period of minimum one tax period, where such applicationis filedon or after 1st April, 2026; and
(c) all the returns due for the period from the effective date of registration till the date of application for withdrawal:
Provided further that the registered person shall be allowed to file such application where no proceedings under section 29 have been initiated against such registered person.
(6) Where there is any change in particulars furnished in FORMGST REG-01 by the person who has been granted registration under this rule, the said registered person shall get the particulars amended under rule 19 before filing an application for withdrawal under sub-rule (5).
(7) Based on data analysis and risk parameters on the common portal, the provisions o fsub-rule (4A) of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar 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 in FORMGST REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection of application in FORMGST REG-05, within a period 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) allowing withdrawal shall be able to furnish the details of output tax liability on supplyof goods or 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 which the said order has been issued.
(12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend 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 day of succeeding month in which the said order has been issued.
(13) Where proceedings for cancellation of registration have been initiated by theproper officer 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.”.
5. In the said rules, in FORM GST REG-01, —
(a) after the word, letters and figures “FORM GST REG-01” and before thewords“Application for Registration”, for the brackets, words and figures “[See rule 8(1)]”, thebrackets, words, figures and letter “[See rules 8(1) and 14A]” shall be substituted;
(b) in Part-B, in the table, after serial number 4 and the entries relating thereto, the followingserial numbers shall be inserted, namely: -
| “4.1 | Option for registration under rule 14A | YES NO |
| 4.1.1 |
Declaration by person opting for registration under rule 14A I hereby declare that the aforesaid business shall abide by the conditions andrestrictions specified in the Act or the rules for opting to register under rule14A.”; and |
|
(c) under the heading ‘Instructions for submission of Application for Registration’, after serialnumber 8, the following serial number shall be inserted, namely: -
“8A. Any person opting for registration under rule 14A shall undergo OTPbasedauthentication of Aadhaar number.”.
6. In the said rules, in FORM GST REG-02, after the word, letters and figures “FORMGSTREG-02”, for the brackets, words and figures “[See rule 8(5)]”, the brackets, words, figures andletter“[See rules 8(5) and 14A]” shall be substituted.
7. In the said rules, for the FORM GST REG-03, the following Form shall be substituted, namely:
