The Government has introduced a fast-track, data-driven process for GST registration and created a special simplified registration option for taxpayers with a lower monthly output tax liability.

A new Rule 9A is inserted to enable automatic electronic grant of GST registration within three working days, based on data analysis and risk parameters, for applicants under Rule 8, 12, or 17. This eliminates manual intervention where risk is low.

A new Rule 14A provides an optional registration facility for taxpayers whose monthly output tax liability does not exceed ₹2.5 lakhs.
Conditions include:

• Mandatory Aadhaar authentication.
• Only one registration allowed per State/UT under this option.
• Electronic grant of registration within three working days upon successful authentication.
• Procedures provided for withdrawal from this option through FORM GST REG-32, subject to filing minimum prescribed returns and absence of cancellation proceedings.
• Upon withdrawal approval, the taxpayer may report output tax liability in excess of the earlier ₹2.5 lakh limit from the subsequent month only.

Additionally, several registration-related Forms (GST REG-01, REG-02, REG-03, REG-04, REG-05, REG-32, REG-33) are amended/revised to reflect the new electronic and optional registration workflow.