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1️ NEW Rule 9A – Faster Automatic Registration |
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Anyone applying for GST registration under rule 8, 12 or 17 can now get automatic GST registration within 3 working days, if the GST portal’s system (AI-based risk check) finds the application low-risk. |
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✔ No officer approval needed |
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✔ Fully electronic |
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✔ Granted within 3 working days Note: - |
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Rule 8- Application for Registration Rule 12- Registration for TDS/TCS (Govt Dept / E-commerce) Rule 17- Casual / Non-Resident Registrations
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New REG Forms Introduced After this Notification –
1. REG-32 – Application for Withdrawal from Rule 14A
2. REG-33 – Order for Withdrawal Approval
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GST Notification 18/2025 - Explanation in Table Format |
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Topic |
Explanation |
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Rule 9A – Automatic Registration |
GST registration will be automatically granted within 3 working days if the system finds the application low-risk. |
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Rule 14A – New Option for Small B2B Taxpayers |
Businesses with monthly GST liability < ₹2.5 lakh on B2B supplies can opt for fast electronic registration. |
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Aadhaar Requirement |
Aadhaar authentication is mandatory to use this option. |
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One Registration Limit |
Cannot take another GST registration in the same State under this option. |
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Withdrawal from Rule 14A |
Use FORM REG-32. Must file minimum required returns before applying. |
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Officer Order After Withdrawal |
Approved → REG-33, Rejected → REG-05. |
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Updated Forms |
REG-01, REG-02, REG-03, REG-04, REG-05 updated; REG-32 & REG-33 newly added. |
Short Summary: -
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✔ Automatic 3-day online GST registration (Rule 9A) |
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✔ Special registration option for small B2B taxpayers with GST liability < ₹2.5 lakh/month (Rule 14A) |
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✔ Easy withdrawal process with new forms |
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✔ Aadhaar authentication made compulsory for this option |
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✔ Back-end data analysis & risk checks included |
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