[TobepublishedintheGazetteofIndia,Extraordinary,PartII,Section3,Sub-section(i)]
GOVERNMENTOFINDIA
MINISTRYOFFINANCE
(DEPARTMENTOFREVENUE)
CENTRALBOARDOFINDIRECTTAXESANDCUSTOMS
NOTIFICATION
No.18/2025–CentralTax
NewDelhi,the31
st
October,2025
G.S.R...(E).Inexerciseofthepowersconferredbysection164oftheCentralGoodsandServices
TaxAct,2017(12of2017),theCentralGovernment,ontherecommendationsoftheCouncil,hereby
makesthefollowingrulesfurthertoamendtheCentralGoodsandServicesTaxRules,2017,namely:
—
1.(1)TheserulesmaybecalledtheCentralGoodsandServicesTax(FourthAmendment)Rules,
2025.
(2)Theserulesshallcomeintoforcewitheffectfrom1
st
dayofNovember,2025.
2. IntheCentralGoodsandServicesTaxRules,2017(hereinafterreferredtoasthesaidrules),
afterrule9,thefollowingruleshallbeinserted,namely:-
“9A.Grantofregistrationelectronically.-Notwithstandinganythingcontainedinrule9,
anypersonwhohasappliedforregistrationunderrule8orrule12orrule17,shall,upon
identificationonthecommonportalbasedondataanalysisandriskparameters,begranted
registrationelectronicallybythecommonportal,withinthreeworkingdaysfromthedateof
submissionofapplication.”.
3. Inthesaidrules,insub-rule(1)ofrule10,afterthewordsandfigure"underrule9,",thewords,
lettersandfigures"rule9Aandrule14A,"shallbeinserted.
4. Inthesaidrules,afterrule14,thefollowingruleshallbeinserted,namely:-
“14A.Optionfortaxpayershavingmonthlyoutputtaxliabilitybelowthresholdlimit.–
(1)Anypersonwhohasmadeapplicationforregistrationunderrule8andwhodetermines
thathistotaloutputtaxliabilityonsupplyofgoodsorservicesorbothmadeto
registeredpersonsonaccountofcentraltaxandStatetaxorUnionterritorytaxand
integratedtaxandcompensationcess,doesnotexceedtwolakhandfiftythousand
rupeespermonth,shallhaveanoptiontogetregistrationelectronically,inaccordance
withtheprovisionsofthisrule.
(2)Anyperson,otherthanapersonnotifiedundersub-section(6D)ofsection25,whohas
notoptedforauthenticationofAadhaarnumber,shallnotbeeligibleforgrantof
registrationintermsofthisrule.
(3)Notwithstandinganythingcontainedinrule11,apersonregisteredunderthisruleina
StateorUnionterritoryshallnotbeeligibletoobtainanotherregistrationinthesame
StateorUnionterritoryunderthisruleagainstthesamePermanentAccountNumber.
(4)UponsuccessfulauthenticationofAadharnumber,theapplicantreferredtoinsub-rule
(1)shallbegrantedregistrationelectronicallybythecommonportal,withinthree
workingdaysfromthedateofsubmissionofapplication.
(5)Theregisteredpersonwhointendstowithdrawfromtheoptionavailedundersub-rule
(1),shallfileanapplication,inFORMGSTREG-32,dulysignedorverifiedthrough
electronicverificationcodeonthecommonportal,eitherdirectlyorthrougha
FacilitationCentrenotifiedbytheCommissioner:
Providedthattheregisteredpersonshallnotbeallowedtofilesuchapplicationunless
hehasfurnished,-
(a)returnsforaperiodofminimumthreemonths,wheresuchapplicationisfiled
before1
st
April,2026;
(b)returnsforaperiodofminimumonetaxperiod,wheresuchapplicationisfiled
onorafter1
st
April,2026;and
(c)allthereturnsduefortheperiodfromtheeffectivedateofregistrationtillthe
dateofapplicationforwithdrawal:
Providedfurtherthattheregisteredpersonshallbeallowedtofilesuchapplication
wherenoproceedingsundersection29havebeeninitiatedagainstsuchregistered
person.
(6)WherethereisanychangeinparticularsfurnishedinFORMGSTREG-01bythe
personwhohasbeengrantedregistrationunderthisrule,thesaidregisteredpersonshall
gettheparticularsamendedunderrule19beforefilinganapplicationforwithdrawal
undersub-rule(5).
(7)Basedondataanalysisandriskparametersonthecommonportal,theprovisionsof
sub-rule(4A)ofrule8relatingtoauthenticationofAadhaarnumberorbiometric-based
Aadhaarauthentication,takingphotographoftheapplicantalongwithverificationof
originalcopyofdocumentsuploadedalongwithregistrationapplicationinFORMGST
REG-01,shall,sofarasmaybe,applytoapplicationforwithdrawalfiledundersub-
rule(5).
(8)Theprovisionsofsub-rules(5)and(6)ofrule8relatingtoissuanceofacknowledgment,
shall,mutatismutandis,applytotheapplicationfiledundersub-rule(5).
(9)Theapplicationfiledforwithdrawalundersub-rule(5),shallbeverifiedinaccordance
withtheprovisionsofrule9.
(10)Uponverificationundersub-rule(9),theproperofficershallissueanorderinFORM
GSTREG-33allowingtheapplicationforwithdrawalfromtheoptionavailedunder
sub-rule(1)ororderforrejectionofapplicationinFORMGSTREG-05,withina
periodspecifiedunderrule9,asthecasemaybe,whichshallbemadeavailabletothe
registeredpersononthecommonportal.
(11)Theregisteredpersonwhohasreceivedanorderissuedundersub-rule(10)allowing
withdrawalshallbeabletofurnishthedetailsofoutputtaxliabilityonsupplyofgoods
orservicesorbothmadetoregisteredpersons,exceedingtheoutputtaxliabilityas
referredtoinsub-rule(1),fromthefirstdayofsucceedingmonthinwhichthesaid
orderhasbeenissued.
(12)Aregisteredpersontowhomanorderundersub-rule(10)hasbeenissued,shallnot
amendthedetailsfurnishedinrespectofoutputtaxliabilitysoastoexceedthelimitof
theoutputtaxliabilityspecifiedinsub-rule(1)fortheperiodpriortothefirstdayof
succeedingmonthinwhichthesaidorderhasbeenissued.
(13)Whereproceedingsforcancellationofregistrationhavebeeninitiatedbytheproper
officerafterthefilingofwithdrawalapplicationandthesaidproceedingsarepending,
thewithdrawalapplicationundersub-rule(5)shallberejectedbytheproperofficerand
theprovisionsinrelationtoapprovalofapplicationondeemedbasisundersub-rule(5)
ofrule9,shallnotbeapplicableinsuchcase.”.
5. Inthesaidrules,inFORMGSTREG-01,—
(a)aftertheword,lettersandfigures“FORMGSTREG-01”andbeforethewords
“ApplicationforRegistration”,forthebrackets,wordsandfigures“[Seerule8(1)]”,the
brackets,words,figuresandletter“[Seerules8(1)and14A]”shallbesubstituted;
(b)inPart-B,inthetable,afterserialnumber4andtheentriesrelatingthereto,thefollowing
serialnumbersshallbeinserted,namely:-
“4.1Optionforregistrationunderrule14AYES NO
4.1.1Declarationbypersonoptingforregistrationunderrule14A
Iherebydeclarethattheaforesaidbusinessshallabidebytheconditionsand
restrictionsspecifiedintheActortherulesforoptingtoregisterunderrule
14A.”;and
(c)undertheheading‘InstructionsforsubmissionofApplicationforRegistration’,afterserial
number8,thefollowingserialnumbershallbeinserted,namely:-
“8A.Anypersonoptingforregistrationunderrule14AshallundergoOTPbased
authenticationofAadhaarnumber.”.
6. Inthesaidrules,inFORMGSTREG-02,aftertheword,lettersandfigures“FORMGST
REG-02”,forthebrackets,wordsandfigures“[Seerule8(5)]”,thebrackets,words,figuresandletter
“[Seerules8(5)and14A]”shallbesubstituted.
7. Inthesaidrules,fortheFORMGSTREG-03,thefollowingFormshallbesubstituted,namely:
—
“FORMGSTREG-03
[Seerules9(2),19(2)and14A]
ReferenceNumber: Date–
To
NameoftheApplicant:
Address:
GSTIN/GSTPID(ifavailable):
ApplicationReferenceNo.(ARN): Date:
NoticeforSeekingAdditionalInformation/Clarification
/DocumentsrelatingtoApplicationfor
<<Registration/Amendment/Cancellation/Withdrawal>>
Thisiswithreferencetoyour<<registration/amendment/cancellation/withdrawal>>applicationfiled
videARN<>Dated–DD/MM/YYYY.TheDepartmenthasexaminedyourapplicationandisnot
satisfiedwithitforthefollowingreasons:
1.
2.
3.
…
Youaredirectedtosubmityourreplyby..........(DD/MM/YYYY)
*Youareherebydirectedtoappearbeforetheundersignedon………(DD/MM/YYYY)at…….
(HH:MM)
Ifnoresponseisreceivedbythestipulateddateorifproceedingsundersection29isinitiatedagainst
you,yourapplicationisliableforrejection.
Pleasenotethatnofurthernotice/reminderwillbeissuedinthismatter.
Signature
NameoftheProperOfficer:
Designation:
Jurisdiction:
*NotapplicableforNewRegistrationApplicationandWithdrawal.”.
8. Inthesaidrules,fortheFORMGSTREG-04,thefollowingFormshallbesubstituted,namely:
—
“FORMGSTREG-04
[Seerules9(2),19(3)and14A]
Clarification/additionalinformation/documentfor
<<Registration/Amendment/Cancellation/Withdrawal>>
1.Noticedetails Reference
No.
Date
2.Applicationdetails Reference
No.
Date
3.GSTIN/GSTPID,if
applicable
4.NameofBusiness
(Legal)
5.Tradename,ifany
6.Address
7.Whetheranymodificationintheapplicationforregistrationorfields
isrequired.-
Yes
No
(Tickone)
8.AdditionalInformation
9.ListofDocuments
uploaded
10.Verification
I herebysolemnlyaffirmanddeclare
thattheinformationgivenhereinaboveistrueandcorrecttothebestofmy
knowledgeandbeliefandnothinghasbeenconcealedtherefrom.
SignatureofAuthorisedSignatory
Name
Designation/Status:
Place:
Date:
Note:-
1.Fornewregistration,originalregistrationapplicationwillbeavailableineditablemodeifoption
‘Yes’isselectedinitem7.
2.Foramendmentofregistrationparticulars,thefieldsintendedtobeamendedwillbeavailablein
editablemodeifoption“Yes”isselectedinitem7.
3.Forwithdrawalfromoptionavailedunderrule14A,item7willbedisabled.”.
9. Inthesaidrules,fortheFORMGSTREG-05,thefollowingFormshallbesubstituted,namely:
—
“FORMGSTREG-05
[Seerules9(4),19(4),23(2)(b)and14A]
ReferenceNumber: Date–
To
NameoftheApplicant
Address-
GSTIN/GSTPID(ifavailable)
OrderofRejectionofApplicationfor<Registration/Amendment/Cancellation/Withdrawal>
ThishasreferencetoyourreplyfiledvideARN---dated----.Thereplyhasbeenexaminedandthe
samehasnotbeenfoundtobesatisfactoryforthefollowingreasons:
1.
2.
3.
…Therefore,yourapplicationisrejectedinaccordancewiththeprovisionsoftheAct.
Or
Youhavenotrepliedtothenoticeissuedvidereferenceno.……..dated…...withinthetime
specifiedtherein.Therefore,yourapplicationisherebyrejectedinaccordancewiththe
provisionsoftheAct.
Signature
Name
Designation
Jurisdiction”.
10.Inthesaidrules,aftertheFORMGSTREG-31,thefollowingFormshallbeinserted,namely:
—
“FORMGSTREG-32
[Seerule14A(5)]
ApplicationforWithdrawal
1.GSTIN
2.Legalname
3.Tradename,ifany
4.AddressofPrincipalPlaceofbusiness
5.Optionforregistrationunderrule14A
(i)Yes
(ii)No
6.AadhaarAuthentication
(i)PrimaryAuthorizedSignatory(auto)
(ii)Promoter/Partner(auto)
7.ReasonforWithdrawal (i)Outputtaxliabilityinrespectof
supplymadetoregisteredperson
exceedstwolakhfiftythousand
rupeespermonth.
(ii)Other-Pleasespecify
8.Verification
I herebysolemnlyaffirmanddeclarethatIwanttowithdrawfromtheoption
availedundersub-rule(1)ofrule14AandIunderstandthattheprovisionsofsub-
rule(4A),sub-rule(5)andsub-rule(6)ofrule8andprovisionsofrule9relatingto
verificationoftheapplicationandphysicalverificationofplacesofbusinessand
correspondingproceduresandtimeperiodshallapplytomywithdrawalapplication.
SignatureofAuthorisedSignatory
Name
Designation/Status
Place
Date
Instructionsforsubmissionofapplicationforwithdrawal
1.In‘Optionforregistrationunderrule14A’field,optionYESwillbedisabledoncommon
portal.
2.PermanentAccountNumbershallbeverifiedwithIncomeTaxdatabase.
3.AadhaarAuthenticationofPrimaryAuthorisedSignatoryandoneselectedPromoterorPartner
ismandatory.
4.Beforeapplyingforwithdrawalfromtheoptionavailedunderrule14A,allthependingreturns
tillthedateofapplicationshallbefurnished.Itismandatorytofurnishreturnsforaperiodof
minimumthreemonths,wheresuchapplicationhasbeenfiledbefore1
st
April,2026,anda
minimumonetaxperiod,wheresuchapplicationisfiledonorafter1
st
April,2026.
5.PleaseensurethatnoamendmentapplicationispendingatthetimeoffilingofFORMGST
REG-32.
6.OnceFORMGSTREG-32isfiled,noamendmentapplicationwillbeallowedtobefiledtill
thedisposalofapplicationunderFORMGSTREG-32.
7.ARNwillbegeneratedonlyaftersuccessfulOTPbasedauthenticationofAadhaarnumberor
completionoftheprocessofbiometricbasedAadharauthenticationalongwiththeverification
oforiginalcopyofthedocumentsuploadedwiththeapplicationinFORMGSTREG-01.
8.PleasenotethatfilingofcancellationapplicationwillnotbeallowedonceFORMGSTREG-
32isfiledtillthedisposalofapplication.
9.Incasetheproceedingsundersection29havebeeninitiated,applicationforwithdrawalin
FORMGSTREG-32willnotbeallowedtobefiled.”.
11.Inthesaidrules,aftertheFORMGSTREG-32,thefollowingFormshallbeinserted,namely:
—
“FORMGSTREG-33
[Seerule14A(10)]
ReferenceNumber-<<>> Date–DD/MM/YYYY
To
(Name)
(Address)
RegistrationNumber(GSTIN)
ApplicationReferenceNo.(ARN) Dated–DD/MM/YYYY
Orderofwithdrawalfromoptionavailedundersub-rule(1)ofrule14A
Thishasreferencetoyourapplicationnumber------datedsubmittedundersub-rule(6)of
rule14Aregardingwithdrawalfromtheoptionavailedundersub-rule(1)ofrule14A.Your
applicationhasbeenexaminedandthesamehasbeenacceptedundertheprovisionsofsub-rule
(11)ofrule14A.ct.Theamendedcertificateofregistrationisavailableonyourdashboardfor
download.
Signature
Name
Designation
Jurisdiction
Date:
Place:”.
[F.No.CBIC-20013/3/2025-GST]
(KangaleShrunkhalaMotiram)
Director
Note:TheprincipalruleswerepublishedintheGazetteofIndia,Extraordinary,PartII,Section3,Sub-
section(i),videnotificationNo.3/2017-CentralTax,datedthe19
th
June,2017,published,videnumber
G.S.R.610(E),datedthe19
th
June,2017andwerelastamended,videnotificationNo.13/2025–
CentralTax,datedthe17
th
September,2025,videnumberG.S.R.672(E),datedthe17
th
September,
2025.
