The Government of India has introduced a Simplified GST Registration Scheme under Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, effective November 1st, 2025, to lessen the compliance burden for small taxpayers. This scheme is open to any person whose self-assessed total monthly output tax liability (including CGST, SGST/UTGST, IGST, and Compensation Cess) on supplies to registered persons will not exceed Rs. 2.5 lakh. Key implementation features on the GST Portal require applicants to select “Yes” for the “Option for Registration under Rule 14A” in FORM GST REG-01. Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner, after which registration will be granted electronically within three working days. A person registered under this Rule in a State or Union Territory cannot obtain another registration in the same State or UT under the same rule using the same PAN. Taxpayers seeking to withdraw from the scheme must meet specific conditions: all due returns must be filed, and the taxpayer must have filed returns for a minimum of three months if withdrawing before April 1, 2026, or for a minimum of one tax period if withdrawing on or after April 1, 2026. Furthermore, no pending amendment, cancellation application, or Section 29 proceedings for the Rule 14A registration must exist.
Goods and Services Tax
Government of India, States and Union Territories
Advisory for Simplified GST Registration Scheme
Nov 1st, 2025
Dear Taxpayers,
In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers.
As per Rule 14A (Option for taxpayers having a monthly output tax liability below the prescribed threshold limit), any person who, on his own assessment, feels that his total output tax liability on the supply of goods or services, or both, to registered persons will not exceed Rs.2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) shall be eligible to register under this scheme. However, a person registered under this rule in a State or Union Territory shall not be eligible to obtain another registration in the same State or Union Territory under this rule against the same PAN.
Key Features Implemented on the GST Portal:
- While applying for registration in FORM GST REG-01, applicants should select “Yes” under the “Option for Registration under Rule 14A.”
- Aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner.
- Registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.
Taxpayers opting for registration under Rule 14A are advised to take note of the following conditions, in case they intend to withdraw from the Scheme at a later stage:
- 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 period of minimum three months, if applying for withdrawal before 1st April 2026, or
(b) Returns for a period of minimum one tax period, if applying for withdrawal on or after 1st April 2026.
- No amendment or cancellation application for registration availed under rule 14A should be pending.
- No proceedings under Section 29 (cancellation of registration) for registration availed under rule 14A should be initiated or pending.
Thanking You,
Team GSTN
