• The Goods and Services Tax Network (GSTN) has launched a Simplified GST Registration Scheme pursuant to the insertion of Rule 14A in the CGST Rules, 2017. The move is aimed at easing registration procedures for small taxpayers and reducing compliance costs.

Under Rule 14A, any person whose total output tax liability on supplies to registered persons does not exceed ₹ 2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) may opt for registration under this simplified scheme. A person already registered under this rule in a particular State or Union Territory cannot obtain another registration under the same PAN in that jurisdiction.

Portal Implementation Highlights:

• Applicants must select “Yes” for the option “Registration under Rule 14A” while filing FORM GST REG-01.
• Aadhaar authentication is mandatory for the Primary Authorised Signatory and at least one Promoter/Partner.
• Registration will be granted electronically within three working days from the generation of ARN, subject to successful authentication. 

Withdrawal Conditions:
Taxpayers opting for withdrawal from the scheme must:

• File all returns from the registration’s effective date up to the withdrawal date.
• File returns for at least three months if withdrawing before April 1, 2026, or one tax period if withdrawing on/after that date.
• Have no pending amendment/cancellation application or proceedings under Section 29 for the registration availed under Rule 14A.