NEW RULE 14A
This query is : Resolved
08 November 2025
IF A PERSON HAS B2C SUPPLY CAN HE TAKE REGISTERARTION UNDER NEW RULE 14A
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.
- 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.
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