Simplified GST Registration Scheme Advisory · 01 Nov 2025
CBIC / GST advisory · 01 Nov 2025
Official title
Advisory for Simplified GST Registration Scheme
Official record
Open source pageSummary
Check the official recordWhat changed
The GSTN introduces a Simplified GST Registration Scheme under Rule 14A of the CGST Rules, 2017 for small taxpayers. Eligible taxpayers with a monthly output tax liability below Rs. 2.5 lakh select the option in FORM GST REG-01. Applicants must complete mandatory Aadhaar authentication for the primary signatory and one promoter. The system grants registration within three working days after ARN generation. Taxpayers who withdraw from the scheme must file all pending returns. Specific minimum return filing periods apply for withdrawal based on the date of the application. No cancellation or amendment proceedings must be pending for the registration.
What you must do
- Select the option for registration under Rule 14A in FORM GST REG-01.
- Complete Aadhaar authentication for the primary authorized signatory and at least one promoter or partner.
Document text
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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 01 Nov 2025
- Coverage area
- indirect-tax