Simplified GST Registration Scheme

The GST Department introduces a new Simplified GST Registration Scheme under Rule 14A for small taxpayers with monthly GST liability below ₹2.5 lakh. Learn eligibility rules, portal features, Aadhaar requirements, and conditions for withdrawing from the scheme.

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Advisory on the New Simplified GST Registration Scheme

Date: November 1, 2025

Dear Taxpayers,

The Government has introduced a Simplified GST Registration Scheme under Rule 14A of the CGST Rules, 2017. This scheme aims to reduce paperwork and make GST compliance easier for small taxpayers.

Who Can Apply Under Simplified GST Registration Scheme?

Any person whose total monthly GST liability (including CGST, SGST/UTGST, IGST, and Cess) is not more than ₹2.5 lakh, based on their own calculation, can choose this scheme.
However, if you take registration under this rule in a particular State/UT, you cannot take another registration in the same State/UT using the same PAN.

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Main Features of the Scheme (as enabled on the GST Portal)

1. Option in Registration Form

While applying for GST registration (FORM GST REG-01), select “Yes” for “Registration under Rule 14A.”

2. Aadhaar Verification Required

Aadhaar authentication is mandatory for:

  • Primary Authorized Signatory, and
  • At least one Promoter/Partner

3. Faster Registration Approval

If Aadhaar verification is successful, registration will be approved within 3 working days from the date the ARN is generated.

Conditions for Withdrawing from Simplified GST Registration Scheme

If you want to exit this scheme in the future, here are the rules you must follow:

1. File All Pending Returns

All returns from your registration start date up to the date you apply to withdraw must be filed.

2. Minimum Return Filing Requirement

You must have filed:

  • At least 3 months of returns if you withdraw before 1 April 2026, OR
  • At least 1 tax period return if you withdraw on or after 1 April 2026

3. No Pending Applications

There should be no pending requests for:

  • Amendment of registration, or
  • Cancellation of registration under Rule 14A

4. No Cancellation Proceedings

No cancellation proceedings under Section 29 should be active.

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