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Sunil Sharma

Latest Posts by Sunil Sharma

Rule 14A: The “Simplified” GST Registration That Isn’t So Simple?

November 4, 2025 24408 Views 0 comment Print

New CGST Rule 14A offers fast B2B registration for small taxpayers but is structurally flawed. The threshold based on tax liability, strict withdrawal conditions, officer discretion, and lack of system alerts create high compliance risks for micro-enterprises.

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