The Central Board of Indirect Taxes and Customs (CBIC) has enabled the grant of registration electronically within 3-working days which will come into effect from 1 November 2025.
The board has notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025.
A new Rule 9A has been introduced, providing for the grant of registration electronically. Under this rule, any person applying for registration under Rule 8, Rule 12, or Rule 17 will be granted registration automatically through the common GST portal within three working days from the date of submission of the application. This will be done based on data analysis and risk parameters, reducing the need for manual verification and thereby speeding up the process of registration.
Rule 10 has also been amended to include references to the newly inserted Rule 9A and Rule 14A, ensuring consistency across the provisions dealing with the issuance of registration certificates.
A significant change comes with the insertion of Rule 14A, which introduces an optional simplified registration process for small taxpayers. Any person applying for registration under Rule 8 can opt for this provision if their total monthly output tax liability—including Central Tax, State Tax, Union Territory Tax, Integrated Tax, and Compensation Cess—does not exceed ₹2.5 lakh. This option is designed to ease compliance for small-scale businesses with limited tax liability.
Applicants under this scheme must undergo Aadhaar authentication to be eligible for registration. Those who have not opted for Aadhaar authentication or are notified under Section 25(6D) of the Act are not eligible. Once Aadhaar authentication is successfully completed, registration will be granted electronically within three working days.
The rules also specify that a person cannot obtain multiple registrations under Rule 14A in the same State or Union Territory for the same PAN. If a registered person wishes to withdraw from this simplified registration, they may apply online using FORM GST REG-32, subject to certain conditions. Before applying for withdrawal, they must have filed returns for at least three months if the application is made before April 1, 2026, or for at least one tax period if made on or after that date. All pending returns up to the date of withdrawal must also be filed, and no cancellation proceedings should be pending against the applicant.
Any change in registration details must be updated under Rule 19 before withdrawal. The withdrawal application will undergo verification and authentication similar to that required for registration. Upon examination, the proper officer may issue an order in FORM GST REG-33 approving withdrawal, or FORM GST REG-05 rejecting it, within the prescribed time. Once the withdrawal is approved, the taxpayer can start declaring output tax exceeding ₹2.5 lakh from the first day of the following month. However, the output tax liability for earlier months cannot be retrospectively increased.
The amendments also provide that if any cancellation proceedings are initiated against a registered person before their withdrawal application is processed, such an application will be rejected, and deemed approval provisions will not apply.
In line with these changes, certain forms have been updated. FORM GST REG-01, the application for registration, now refers to Rules 8(1) and 14A and includes a new section allowing applicants to opt for registration under Rule 14A along with a declaration confirming compliance. It also mandates OTP-based Aadhaar authentication for such applicants. Similarly, FORM GST REG-02, which is the acknowledgment form, has been updated to include references to Rules 8(5) and 14A.
Overall, these amendments mark an important step towards automation and simplification of the GST registration process. The introduction of Rule 9A ensures quicker, system-driven registrations, while Rule 14A provides a more flexible and compliance-friendly option for small taxpayers with limited tax liabilities. The changes are expected to reduce administrative burden, enhance ease of doing business, and improve efficiency in GST administration.
Summary of Key Takeaways
| Change | Effect |
| Rule 9A introduced | Automatic electronic registration within 3 days based on risk analysis. |
| Rule 14A introduced | Optional simplified registration for small taxpayers with monthly GST below ₹2.5 lakh. |
| Withdrawal mechanism | New forms (REG-32, REG-33) introduced for opting out of simplified registration. |
| Faster Aadhaar-based approvals | Streamlined registration and withdrawal processes using portal automation. |
| Form updates | REG-01 and REG-02 updated to reflect new registration options. |
Notification Details
Notification No.. 18/2025 – Central Tax
Date: 31/10/2025