GST Registration Online 3-Day Approval (Rule 14A)

Rule 14A, effective from 1st November 2025 under Notification No. 18/2025-CT, allows small taxpayers with a monthly B2B output tax liability below ₹2.5 Lakh to opt for a simplified registration scheme. For low-risk applicants identified by the system under Rule 9A, the GSTIN is deemed approved electronically within 3 working days without manual officer intervention, provided Aadhaar authentication is successful, and risk parameters are satisfied.

You are eligible if: (1) You apply for registration under Rule 8 of CGST Rules, (2) Your estimated monthly output tax liability on supplies to registered persons (B2B) does not exceed ₹2.5 Lakhs (including CGST, SGST/UTGST, IGST and Cess), (3) You opt for Aadhaar authentication, and (4) You do not already hold a Rule 14A registration in the same State/UT under the same PAN.

If your monthly B2B output tax liability exceeds ₹2.5 Lakhs, you must file an application for withdrawal from the Simplified Scheme using Form GST REG-32. Upon approval via Form GST REG-33, you transition to Normal Taxpayer status from the first day of the succeeding month. The same GSTIN continues; no new registration is required.

To withdraw, you must: (1) File all returns from registration date to withdrawal application date, (2) File minimum 3 months' returns if withdrawing before 1st April 2026 or minimum one tax period if withdrawing on/after 1st April 2026, (3) Have no pending amendment or cancellation applications, and (4) Have no ongoing Section 29 cancellation proceedings initiated against you.

Yes, the Simplified Registration Scheme is available to all entity types, including Private Limited Companies, OPCs, and LLPs, provided they meet the eligibility criteria—specifically, the monthly B2B output tax liability must not exceed ₹2.5 Lakhs, and Aadhaar authentication must be completed by the Directors/Partners and Authorised Signatory.

The limit is based on output tax liability, not turnover. It includes the total GST amount (CGST + SGST/UTGST + IGST + Compensation Cess) on supplies made to registered persons (B2B supplies) in a month. For example, if your monthly B2B sales are ₹15 Lakhs at 18% GST, your tax liability is ₹2.7 Lakhs, which exceeds the limit.

For goods suppliers in normal states, the threshold is ₹40 Lakhs annual aggregate turnover. For service providers, it is ₹20 Lakhs. In special category states (North Eastern states, Uttarakhand), the limits are ₹20 Lakhs for goods and ₹10 Lakhs for services as per Section 22 of the CGST Act, 2017.

Aggregate turnover under Section 2(6) of the CGST Act includes the total value of all taxable supplies, exempt supplies, exports, and inter-state supplies made by persons having the same PAN, computed on an all-India basis. It excludes inward supplies under reverse charge, CGST/SGST/IGST amounts, and GST Compensation Cess.

Yes, GST registration is compulsory for any person making an inter-state taxable supply of goods or services, regardless of turnover, as per Section 24(i) of the CGST Act. The aggregate turnover threshold exemption does not apply to interstate suppliers.

Yes, voluntary registration under Section 25(3) is common for startups wanting to claim Input Tax Credit on initial purchases, work with corporate clients requiring GSTIN, or establish business credibility. Once voluntarily registered, you must comply with all GST provisions for a minimum period before applying for cancellation.

Yes, persons supplying goods/services through e-commerce platforms where the operator is required to collect TCS must register for GST regardless of turnover, as per Section 24(ix). However, recent amendments provide exemptions for small intra-state sellers below threshold limits on certain platforms.

The Composition Scheme under Section 10 is available for goods suppliers with aggregate turnover up to ₹1.5 Crore (₹75 Lakhs for special category states). Service providers and mixed suppliers can opt for the scheme if turnover is below ₹50 Lakhs, paying tax at 6% (3% CGST + 3% SGST).

From 2025, Aadhaar authentication has become, in practice, the default route for most standard GST registration applicants. Biometric-based Aadhaar verification and in-person document checking are mandated for high-risk or identified applicants under Rule 8(4A). Specific categories like non-resident taxable persons, foreign companies, and government departments may be exempt from Aadhaar requirements.

Biometric verification is triggered when: (1) Your application is flagged as "High Risk" by GSTN's data analytics and risk parameters, (2) You choose not to opt for Aadhaar OTP authentication, (3) There are PAN/Aadhaar mismatches, or (4) Your PIN code or business profile falls under identified risk categories.

After submitting Form GST REG-01, you will receive an email notification. If selected for biometric verification, the email will contain a link to book an appointment at the nearest GST Suvidha Kendra (GSK) along with jurisdiction details and the required document list, instead of the standard OTP authentication link.

Carry: (1) Appointment confirmation email (hard/soft copy), (2) Original Aadhaar Card and PAN Card of all Promoters/Partners and Authorised Signatory, (3) Original copies of all documents uploaded with the application, and (4) Jurisdiction details from the intimation email. Verification must be completed within 15 days.

As per the current GSTN advisory practice, promoters and directors may complete biometric authentication at any GST Suvidha Kendra within their home state, even if registering for business in another state. However, the Primary Authorised Signatory typically must visit the jurisdictional GSK for document verification, where facilitated by GSTN and the jurisdictional officer.

If biometric authentication fails or is not completed within 15 days of submitting Part B of Form GST REG-01, the Application Reference Number (ARN) will not be generated, and the registration process will be stalled. You must update Aadhaar details if there are discrepancies and revisit the GSK within the stipulated time.

TRN (Temporary Reference Number) is generated when you start the application (Part-A submission) and is valid for 15 days. ARN (Application Reference Number) is generated only after successfully submitting Part B and completing Aadhaar/Biometric verification. ARN is used for tracking application status.

For low-risk Rule 14A applicants identified by the system under Rule 9A, deemed approval occurs within 3 working days. For standard applications, deemed approval kicks in after 7 working days if the officer takes no action. For biometric verification cases, the officer has up to 30 days to approve, reject, or raise queries.

Under Rule 10A, valid bank account details linked to business PAN must be furnished within 30 days of registration or before filing the first GSTR-1/IFF, whichever is earlier. Failure to comply results in automatic suspension of GSTIN by the system, blocking your ability to file returns and issue invoices.

No, once the ARN is generated, you cannot edit the application. If the officer raises a query through Form GST REG-03, you can file clarifications and corrections through Form GST REG-04 within 7 working days. For post-registration changes, file an amendment application through Form GST REG-14.

Class-3 DSC is mandatory for Companies (Private Limited, Public, OPC) and LLPs. For Proprietorships, Partnership Firms, and HUFs, the application can be e-verified using Aadhaar-based E-Sign (Electronic Signature) without requiring a DSC.

Standard registration typically takes 7-21 working days, depending on risk assessment. Low-risk applications are approved within 7 days. Applications requiring document verification, premises inspection, or those flagged for additional scrutiny may take up to 21-30 working days.

Yes, you can have separate GSTINs for different states (mandatory for inter-state business). Within the same state, you can apply for "Vertical-wise" registration under Section 25(2) if you have distinct business verticals. Each registration must maintain separate compliance and books of accounts.

A Casual Taxable Person occasionally supplies goods/services in a territory where they have no fixed place of business (e.g., exhibition stalls, trade fairs). CTP registration under Section 24(ii) is valid for 90 days, extendable by another 90 days. Estimated tax liability must be paid in advance at the time of registration.

Use the "Search Taxpayer" tool on the GST Portal (www.gst.gov.in). It confirms the Legal Name, Trade Name, Registration Status (Active/Cancelled/Suspended), Constitution, and whether the taxpayer has filed recent returns.

Yes, if you close your business, turnover falls below the threshold, or transfer the business, you can apply for cancellation using Form GST REG-16. All pending returns must be filed, and any outstanding tax liability must be paid before cancellation is approved under Section 29.

Yes, you can apply for "Revocation of Cancellation" using Form GST REG-21 within 30 days of the cancellation order (extendable by another 30 days on application to Additional/Joint Commissioner). All pending returns must be filed with applicable late fees before revocation is processed.

The Proper Officer can cancel your registration suo-moto under Section 29(2) if you: fail to conduct business from the registered premises, issue invoices without actual supply, do not file returns for 6 consecutive months (taxpayers) or 3 consecutive returns (composition dealers), or obtain registration through fraud/misrepresentation. Regular compliance and timely filing prevent suo-moto cancellation.