Quick Summary
The Goods and Services Tax Network (GSTN) has issued an advisory announcing the implementation of the Simplified GST Registration Scheme under Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, effective November 1, 2025. Official copy of the Advisory is as follows In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for
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FAQ :
The Simplified GST Registration Scheme under Rule 14A will be effective from November 1, 2025.
Any person whose total output tax liability on supplies to registered persons is assessed to not exceed £2.5 lakh per month (including CGST, SGST/UTGST, IGST, and Compensation Cess) is eligible.
When applying for registration in FORM GST REG-01, applicants should select 'Yes' under the 'Option for Registration under Rule 14A'. Aadhaar authentication is mandatory for the Primary Authorised Signatory and at least one Promoter/Partner.
Registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), provided Aadhaar authentication is successful.
To withdraw, all due returns must be filed. If withdrawing before April 1, 2026, returns for a minimum of three months must be filed. If withdrawing on or after April 1, 2026, returns for at least one tax period must be filed. No amendment, cancellation, or Section 29 proceedings should be pending.
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