Simplified GST Registration Scheme | Under Rule 14A

Simplified GST Registration Scheme under Rule 14A of the Central Goods & Service Tax (CGST) Rule, 2017, has been made effective from 01 November, 2025. This simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers. 

Over the years, several taxpayers have faced challenges during the GST Registration including delay in approvals and excessive document verification. To address these issues, a Proposal for reform was earlier submitted to all Principal Chief Commissioners and Chief Commissioners, and subsequently considered during the 56th Meeting of the GST Council. Let’s understand in detail about this scheme.

Simplified GST Registration Scheme

The three main key features of the scheme include the eligibility criteria for the scheme, the registration procedure for the same and how one can withdraw from the scheme at a later stage under Rule 14A. 

1. Eligibility for this scheme: 

• Any person who estimates that their total monthly GST liability towards B2B supplies will not exceed ₹2.5 lakh (including CGST, SGST/UTGST, IGST, and Compensation Cess) is eligible. 
• Any person registered under this scheme is not eligible to obtain another registration in the same State or Union Territory with the same PAN. 

2. Registration Procedure: 

• While 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 Authorized 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), subject to successful Aadhaar authentication

3. Withdrawal Procedure (at later stage):

• All returns from the effective date of registration up to the withdrawal date must be filed
• Taxpayer must have filed:

1. At least 3 months of returns, if withdrawal is applied before 1st April 2026. 
2. At least 1 tax period’s return, if withdrawal is applied on or after 1st April 2026.

• No pending amendment/cancellation applications under Rule 14A. 
• No ongoing proceedings under Section 29 (cancellation of registration). 

Background: Evolution of GST Registration Reforms

The evolution of GST Registration Reform involves certain major events as explained below: 

• 17th April 2025 - Instructions for Processing of Applications for GST Registration: On 17th April, 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued detailed instructions for officers regarding the processing of GST registration applications. 
• 15th August 2025 – PM Modi’s Announcement on Next-Generation GST Reforms: On 15th August, 2025, Prime Minister Narendra Modi announced the launch of Next-Generation GST Reforms, to be rolled out by Diwali 2025.
• 3rd & 4th September 2025 - 56th GST Council Meeting: The meeting, chaired by Union Finance Minister Nirmala Sitharaman, resulted in significant decisions regarding "Next-Generation GST Reforms" along with an operationalized date (1st November, 2025). 
• 1st November 2025 - Simplified GST Registration Scheme Advisory: On 1st November 2025, the GST Council’s recommendations, “Advisory for Simplified GST Registration Scheme” was officially released on the GST portal.

Frequently Asked Questions (FAQs) 

Q. Who is eligible for the new Simplified GST Registration Scheme? 

As per the latest advisory by GSTN, any person with an estimated monthly GST liability on supplies towards B2B persons is up to ₹2.5 lakh (including all taxes and cess) can register under this scheme. However, one cannot hold more than one registration in the same State or UT under the same PAN.

Q. Is aadhaar authentication mandatory for GST Registration?

Yes, aadhaar authentication is mandatory for the Primary Authorized Signatory and at least one Promoter/Partner. 

Q. How long does it take to get GST registration under the simplified scheme?

Under the simplified scheme, registration shall be granted electronically within three working days from the date of generation of the Application Reference Number (ARN), subject to successful Aadhaar authentication.

Q. Who can benefit from the new advisory for simplified GST Registration Reform?  

Startups, MSMEs, and new business entities looking for quick and paperless GST registration will benefit the most.

Q. Why has the Simplified GST Registration Scheme been introduced?

The Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers by the Goods and Services Tax Department on 1st November 2025 under rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017.