Quick Summary
The Goods and Services Tax Network (GSTN) has introduced a new online facility allowing eligible taxpayers to withdraw from the option exercised under Rule 14A of the CGST Rules. The opt-out can now be filed electronically through Form GST REG-32 on the GST Portal, simplifying the process and bringing greater procedural clarity. The move is expected to help businesses streamline their registration status and ensure smoother compliance under GST regulations. Official copy of the notification
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FAQ :
GSTN has introduced an online facility for eligible taxpayers to withdraw from the option exercised under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal.
Active taxpayers who are registered under Rule 14A can apply for withdrawal in accordance with the law.
After logging in, navigate to Services -> Registration -> Application for Withdrawal from Rule 14A. The link is visible if you are registered under Rule 14A and active. You will need to provide a reason for withdrawal and complete Aadhaar authentication.
You must have furnished returns for a minimum of three months before 1st April 2026, or one tax period on or after 1st April 2026, and all returns due from the effective date of registration until the filing date.
Aadhaar authentication is mandatory for the Primary Authorised Signatory and at least one Promoter/Partner (if applicable). This can be done via OTP-based or Biometric-based Aadhaar authentication.
Yes, while Form GST REG-32 is pending after submission, taxpayers cannot file core amendments, non-core amendments, or a self-cancellation application.
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