The Notification No.18/2025 dated 31.10.2025 introduces important amendments to the Central Goods and Services Tax Rules, 2017, effective from November 1, 2025. It primarily focuses on simplifying procedures for GST registration and introducing a special option for businesses with lower monthly output tax liability.
Key Amendments at a Glance
- A new Rule 9A provides for the electronic grant of registration through the common portal within three working days of application submission, based on data analysis and risk parameters.
- Rule 14A has been inserted, allowing businesses with monthly output tax liability up to ₹2,50,000 for supplies to registered persons to opt for a simplified electronic registration process.
- Aadhaar authentication is now a prerequisite for registration under the new rule.
- Restrictions apply to multiple registrations against the same PAN in a state/UT under Rule 14A.
Process for Withdrawal from Special Registration
- Businesses opting for Rule 14A registration can withdraw only after filing all pending returns—at least three months’ returns (before April 1, 2026) or at least one tax period (from April 1, 2026).
- Withdrawal requires submission of FORM GST REG-32 and successful Aadhaar authentication.
- Applicants undergoing withdrawal cannot file amendment or cancellation applications until withdrawal is disposed of.
Changes to GST Registration Forms
- FORM GST REG-01, REG-02, REG-03, REG-04, REG-05, REG-32, and REG-33 have been revised to accommodate the new registration and withdrawal processes.
- New declarations and specific instructions have been added for those opting and withdrawing from Rule 14A registration.
- The updated forms require detailed information and support electronic processing, enhancing compliance efficiency.
Compliance and Procedural Points
- Permanent Account Number verification with the Income Tax database is mandatory for new registrations and withdrawal requests.
- Biometric Aadhaar authentication and document verification are required for certain cases.
- Withdrawal applications may be rejected if cancellation proceedings under Section 29 are initiated or pending.
Impact for Businesses & Professionals
- The amendments streamline GST registration for small taxpayers, reducing compliance hurdles for low turnover entities.
- The integrated electronic workflows are expected to improve response time and reduce manual intervention.