1️ NEW Rule 9A – Faster Automatic Registration
 

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.
 

✔ No officer approval needed

✔ Fully electronic

✔ Granted within 3 working days 

Note: -

Rule 8- Application for Registration

Rule 12- Registration for TDS/TCS (Govt Dept / E-commerce)

Rule 17- Casual / Non-Resident Registrations

 

2️ NEW Rule 14A – Special Option for Small B2B Taxpayers
 

A new optional category is introduced for businesses whose monthly output GST liability (on B2B supplies) is below ₹2,50,000 per month.
 

If you choose this option:
 

How it works

You can get quick electronic GST registration (after Aadhaar authentication).

Only those who complete Aadhaar verification are eligible.

You cannot take another GST registration in the same State under this option.

  

3️ How to Withdraw from Rule 14A Option
 

If later your B2B GST liability goes above ₹2.5 lakh/month or you want to exit:
 

File FORM REG-32, Before applying, you must file:

·       Minimum 3 months of returns (if applying before 1 April 2026)

·       Minimum 1 return (if applying on or after 1 April 2026)

·       No cancellation request is allowed until withdrawal is processed.

·       The officer will then issue REG-33 (approved) or REG-05 (rejected).

 

 

New REG Forms Introduced After this Notification –

1.      REG-32 – Application for Withdrawal from Rule 14A

2.      REG-33 – Order for Withdrawal Approval

 

 

 

GST Notification 18/2025 - Explanation in Table Format
   

Topic

Explanation

Rule 9A – Automatic Registration

GST registration will be automatically granted within 3 working days if the system finds the application low-risk.

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.

Aadhaar Requirement

Aadhaar authentication is mandatory to use this option.

One Registration Limit

Cannot take another GST registration in the same State under this option.

Withdrawal from Rule 14A

Use FORM REG-32. Must file minimum required returns before applying.

Officer Order After Withdrawal

Approved → REG-33, Rejected → REG-05.

Updated Forms

REG-01, REG-02, REG-03, REG-04, REG-05 updated; REG-32 & REG-33 newly added.

 

Short Summary: -

✔ Automatic 3-day online GST registration (Rule 9A)

✔ Special registration option for small B2B taxpayers with GST liability < ₹2.5 lakh/month (Rule 14A)

✔ Easy withdrawal process with new forms

✔ Aadhaar authentication made compulsory for this option

✔ Back-end data analysis & risk checks included