GST Registration in 3 Working Days – New Rules Effective
from 1 November 2025
Author: CA Hemant Garg
Effective Date: 1 November 2025
Notification: No. 18/2025 – Central Tax (dated 31 October 2025)
Issued by: CBIC – Ministry of Finance, Department of Revenue
Introduction
The Government has introduced a major
simplification in the GST registration process through Notification No. 18/2025
– Central Tax, issued on 31 October 2025.
The Central Goods and Services Tax (Fourth Amendment) Rules, 2025, effective
from 1 November 2025, insert two new rules — Rule 9A and Rule 14A — which
enable electronic registration within 3 working days and an optional simplified
scheme for small taxpayers.
Key Highlights
|
Particulars |
Description |
Effective From |
|
Electronic registration within 3 working
days |
Rule 9A – Based on risk analysis and data
verification |
1 Nov 2025 |
|
Optional registration for small taxpayers |
Rule 14A – For taxpayers with output tax
≤ ₹2.5 lakh/month |
1 Nov 2025 |
|
Withdrawal process |
New Forms REG-32 & REG-33 introduced |
1 Nov 2025 |
|
Updated forms |
REG-01 to REG-05 revised |
1 Nov 2025 |
Rule 9A – Electronic Grant of GST Registration
Rule 9A provides for automatic approval of
GST registration applications within 3 working days through the GST common
portal. The decision will be made electronically based on data analytics and
system-driven risk parameters. High-risk applications will continue to be
manually verified under Rule 9.
Rule 14A – Optional Registration for Small Taxpayers
Rule 14A allows simplified registration for
small taxpayers whose monthly output tax liability does not exceed ₹2.5 lakh.
Aadhaar authentication is mandatory for both the applicant and authorised
signatory.
Only one registration per State/UT per PAN is permitted under this scheme, and
registration is granted electronically within 3 working days after successful
Aadhaar authentication.
Withdrawal Process under Rule 14A
If a taxpayer’s liability exceeds ₹2.5 lakh
per month, they can file Form GST REG-32 to withdraw from the simplified option.
Before doing so, they must file all due returns and meet the following
conditions:
- Minimum 3 months of returns before 1 April 2026, or
- At least 1 tax period return after 1 April 2026.
The proper officer will issue an order in Form GST REG-33 approving or
rejecting the withdrawal request after verification.
Forms Introduced and Amended
The following forms have been introduced or
updated to align with the new registration procedure:
• REG-01 – Application for registration (includes Rule 14A option)
• REG-02 – Acknowledgement of application
• REG-03 – Notice for clarification
• REG-04 – Reply to clarification
• REG-05 – Rejection order
• REG-32 – Application for withdrawal (Rule 14A)
• REG-33 – Order of withdrawal approval
Legal Framework
These rules are notified under Section 164
of the CGST Act, 2017, based on the GST Council’s recommendation. The
notification has been signed by Ms. Kangale Shrunkhala Motiram, Director (GST
Policy), CBIC.
Practical Implications
• Simplifies registration for small businesses.
• Enables electronic approvals within 3 days.
• Reduces manual intervention through risk-based analysis.
• Strengthens Aadhaar-based verification for authenticity.
Example Scenario
A trader from Jaipur applies for GST
registration under Rule 14A with an average monthly output tax of ₹2.3 lakh.
After Aadhaar authentication, registration is automatically approved within 3
working days. When their tax liability increases beyond ₹2.5 lakh, they file
REG-32 for withdrawal and move to the regular registration category after
approval through REG-33.
Related Provisions
Section 25 – Procedure for Registration
Rule 8 – Application for Registration
Rule 9 – Verification of Application
Rule 9A – Electronic Registration (new)
Rule 14A – Simplified E-Registration (new)
Section 29 – Cancellation of Registration
Rule 19 – Amendment of Registration
Meta Description
From 1 November 2025, GST registration can
be obtained within 3 working days under Rule 9A and Rule 14A. Learn about
eligibility, conditions, new forms, and compliance under Notification No.
18/2025.
Call to Action
Need professional assistance with GST
registration or compliance? Contact CA Hemant Garg for expert advice and
support.
Visit: https://applygstregistration.com
