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Articles by Sunil Sharma

Rule 14A - Quick GST Registration Myth

Sunil Sharma 05 November 2025 at 11:11

Rule 14A, introduced under the CGST framework as a "Simplified GST Registration Scheme," promises faster registration for small taxpayers but hides complex compliance traps. This detailed analysis explains its operational flaws, officer discretion, withdrawal hurdles, and why it may burden rather than benefit micro-businesses.