GSTN has issued an advisory regarding the introduction of the Simplified GST Registration Scheme under Rule 14A of the CGST Rules, 2017. This scheme aims to reduce the compliance burden and improve ease of doing business for small taxpayers.

As per Rule 14A, any person who reasonably believes that their total monthly output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh, including CGST, SGST/UTGST, IGST, and Compensation Cess, is eligible to apply for registration under this scheme. A person registered under this rule in a specific State or Union Territory cannot obtain another registration under the same rule in the same State or Union Territory for the same PAN.

Key features implemented on the GST Portal:

• While applying for registration in FORM GST REG-01, applicants must select "Yes" under the option for registration under Rule 14A.

• Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter or Partner.

• Registration will be granted electronically within three working days from the generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.

Taxpayers opting for registration under Rule 14A must take note of the following conditions if they plan to withdraw from the scheme:

• All returns due from the effective date of registration up to the date of filing the withdrawal application must be filed.

• The taxpayer must have filed:

(a) Returns for a minimum of three months if applying for withdrawal before April 1, 2026, or

(b) Returns for at least one tax period if applying for withdrawal on or after April 1, 2026.

• No amendment or cancellation application for the Rule 14A registration should be pending.

• No proceedings under Section 29 for cancellation of registration availed under Rule 14A should be initiated or pending.

Thanking You,