NEW RULE 14A

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New Rule 14A outlines eligibility for GST registration, primarily targeting B2B suppliers and small service providers with low turnover. It excludes entities with a history of evasion. Crucially, businesses solely engaged in B2C supplies are not eligible for registration under this rule due to higher perceived risks associated with cash dealings and potential evasion.

Priyanka Agarwal

Priyanka Agarwal (Querist)

08 November 2025 IF A PERSON HAS B2C SUPPLY CAN HE TAKE REGISTERARTION UNDER NEW RULE 14A

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

08 November 2025 Eligible Applicants
- B2B suppliers with limited monthly output tax liability
- Small service providers with low turnover
- Entities with no history of evasion or risky behavior (as per GSTN’s automated risk engine)
B2C transactions are considered higher risk due to cash dealings, invoice mismatches, and potential evasion. So, a person engaged in B2C supply is not eligible for GST registration under Rule 14A.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

09 November 2025 Good luck...

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