Ever thought you could obtain GST registration within 3 days? The very thought of this is becoming a reality from 1st November 2025 with the notification of CGST Rule 14A. Low-risk, small businesses and professionals can obtain GST registration in 3 days, in line with the GST 2.0 announcements made by India’s Prime Minister, Shri Narendra Modi. The article sheds light on the Rule 14A under the CGST Rules, steps to obtain GST registration under this rule and critical updates around this making headlines.Key TakeawaysSimplified GST registration process will be implemented from 1st November 2025 vide notification of CGST Rule 14A.The time required to grant GST registration has been reduced from 7 to 3 working days.Auto-approval of GST registration is available under the simplified GST registration regime.Rule 10A requires bank details within 30 days of registration or before GSTR-1/IFF (except TCS/TDS cases) to avoid suspension and compliance blocks.Small businesses, e-commerce players having multi-state presence and low-risk applicants are eligible for the simplified GST registration scheme.What is Rule 14A?'Option for taxpayers having monthly output tax liability below threshold limit' is implemented vide CGST Rule 14A. Any applicant for GST registration must check their eligiblity under this Rule. The Rule 14A under the CGST Rules allow persons whose total output tax liability for supply of goods and services (total of CGST, SGST/UTGST and IGST) upto Rs.2,50,000 per month can easily obtain GST registration in 3 working days through Aadhaar authentication under this Rule. Under the CGST Rule 14A, the applicants cannot obtain another GST registration under the same PAN in the same State/Union Territory. Where the conditions are not satisfied, the person has to withdraw the application.

With the 47th GST Council meeting last called in June 2022, several GST Council members have been urging the centre to convene the 48th GST Council meeting in line with GST regulations of ‘at least one meeting every quarter of a financial year.’  The 48th GST Council meeting will likely fine-tune the details regarding the rationalisation of GST rates and the imposition of taxes on online gaming, horse racing, and casinos in this meeting.Below, we elaborate on the GST Council and the pivotal role played by its members in implementing GST.What is the GST Council?Goods and Services Tax (GST) was rolled out in the country through the 101st Act, 2016. Consequently, the President constituted the GST council under Article 279A to make recommendations on important GST-related issues.As per Article 279A, a GST Council is a joint forum of the centre and the states and is responsible for taking all major decisions related to GST. Subsequently, the union cabinet approved the first GST council on 12th September 2016, along with the setting up of the GST Council secretariat in New Delhi.What is the Structure of the GST Council?Presently, the GST council consists of 33 members. As per Article 279A, a GST Council will have the following members:The Union Finance Minister as the chairperson of the GST CouncilThe Union Minister of State in charge of revenue (finance) from the centreA minister from each state who is either in charge of finance or taxation or has been nominated by the state to serve as a member of the GST CouncilAccordingly, the ministers of state will elect a vice-chairperson of the GST Council from amongst the members. The Secretary (Revenue) will serve as the GST Council’s ex-officio secretary.Additionally, the Central Board of Excise and Customs (CBEC)’s chairperson is a permanent invitee to all the proceedings of the GST Council. Functions of GST Council MembersThe primary function of the GST Council is to create a user-friendly and IT-driven GST structure based on wide consultation with the union and the states.

GSTR-9C is a form for annual GST reconciliation statement filed by applicable taxpayers. Every registered person whose aggregate turnover during a financial year (FY) exceeds Rs.5 crore rupees must file this form. They shall also furnish a copy of the audited annual accounts.Key TakeawaysGSTR-9C reconciles audited financials with GSTR-9 for turnover >₹5 crore taxpayers, filed per GSTIN by 31 Dec post-FYGSTR-9C reconciles audited financials (PAN-level) with GSTR-9 turnover, tax, and ITC per GSTIN for taxpayers >₹5 crore.​Self-certify discrepancies in Parts II-IV with reasons; pay additional liability via DRC-03.​Part V captures unreconciled tax/ITC shortfalls; due 31 Dec post-FY with audited accounts.​Exemptions apply to foreign airlines and OIDAR providers to unregistered persons.What is GSTR-9C?GSTR-9C is a statement of reconciliation between:The annual returns in form GSTR-9 filed for a FY, andThe figures as per the audited annual financial statements of the taxpayer.GSTR-9C consists of gross and taxable turnover as per the books reconciled with the respective figures as per the consolidation of all the GST returns for a FY. Hence, any differences arising from this reconciliation exercise will be reported in this statement, along with the reasons for the same and then certified by the taxpayer themselves. The certified statement shall be issued for every GSTIN. Hence, for a PAN, there can be several GSTR-9C forms to be filed.GSTR-9C must be prepared and self-certified by the taxpayer.

Specific cases are mentioned under the GST law where no input tax credit shall be available for claims to the taxpayer. We are going to discuss the ineligibility of input tax credit in the article with examples.Latest Updates on ITC3rd October 2024The Supreme Court clarifies GST input tax credit can be claimed on construction for rental services. The apex Court ruled that if a building’s construction is essential for providing services like leasing or renting, it could fall under the ‘plant’ exception to Section 17(5)(d) of the CGST Act. Section 17(5)(d) of the CGST Act prohibits ITC claims on construction materials used in construction of immovable property except for plant and machinery.Motor vehicles and conveyancesITC is not available for motor vehicles used to transport persons, having a seating capacity of less than or equal to 13 persons (including the driver). However, ITC is available if the seating capacity of such motor vehicles exceeds 13 persons.

All renewable energy devices, including solar devices or solar power projects, are covered under the ambit of GST. This article throws light on the applicability, exemptions and GST rates on solar power based devices.Definition and scope of solar power based devices and systemSolar power converts renewable energy from the sun into electricity either directly through photovoltaics or indirectly through concentrated solar power. The electrical energy generated from the conversion of sunlight is called solar power. The products directly or indirectly powered by sunlight are called solar power based devices. Below are some examples of commonly used solar power based devices:Solar pumpSolar chargerSolar dryerSolar water heaterSolar lampSolar cookerThe Advance Ruling Authority has provided certain clarifications in the case of Sapna Gupta.

Blocking of e-way bills is done on the government portal if the taxpayers do not file their GST returns continuously for two tax periods. Learn more about how this happens and what can be done to unblock the e-way bill generation.About Blocking the E-Way Bills & ReasonThe government came up with a significant change with regards to the e-way bill generation facility on the e-way bill portal in 2019. E-way bill generation is blocked for taxpayers who have not filed their returns for the previous two consecutive months/quarters.The system of e-way bill blocking was implemented from the 2nd of December 2019. There had been a considerable increase in the number of tax defaulters, which led the government to take this necessary step. Thus, if a taxpayer has not filed GSTR-3B for two or more consecutive months, then he/she cannot generate e-way bills to do dispatches and receive goods, resulting in a standstill. Only when a taxpayer files GSTR-3B, the e-way bills will get unblocked on the next day. For example, if a taxpayer has not filed his GSTR-3B for January 2025 and February 2025, then his GSTIN will get blocked in the e-way bill portal from March.

GST registration is an essential compliance for any business or professional in India. There are set criteria for one to qualify for the GST registration. Alternatively, businesses can also voluntarily obtain GST registration or GSTIN. In this article, we will cover the following aspects for one to learn about GST registration in India.Key TakeawaysBusinesses exceeding prescribed turnover thresholds or meeting specific criteria must register under GST to comply with the law and avoid penalties.As per the GSTN advisory dated 20th November 2025, valid bank account details must be furnished within 30 days of registration or before filing GSTR-1/IFF to avoid suspension.Registration involves Aadhaar and biometric authentication requirements per the GSTN advisory dated 12th February 2025, with timely biometric verification critical for smooth ARN generation.The registration process follows CBIC’s strict verification rules (Central Tax Instruction No. 03/2025-GST dated 17th April 2025), emphasizing place of business verification and timely physical verification to ensure compliance.What is GST RegistrationUnder Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person.

When registering a new firm or changing registered business details, it is important to know how to add bank details in the GST portal for hassle-free GST compliance. Failure to add or update correct bank details can invite GST notices or disrupt your compliance workflow. This tutorial explains how to add, modify, or update bank accounts in the GST portal, step-by-step.Key TakeawaysFurnish bank details within 30 days of registration or before GSTR-1/IFF to comply with Rule 10A and avoid suspension.​GSTN advisory dated November 20, 2025, urges immediate updates via non-core amendments to prevent business disruptions.​Maximum 10 bank accounts allowed per GSTIN; use cancelled cheque or passbook for verification1.Step-by-Step Process to Add Bank Accounts in the GST Portal:Step 1: Log in to the GST portal at https://www.gst.gov.inStep 2: Navigate to: Services > Registration > Amendment of Registration Non-Core FieldsStep 3: Select the 'Bank Accounts' Tab Step 4: Click on "Add New" to add a new bank accountStep 5: Enter the Required Bank Details:Bank Account NumberType of Account (Savings/Current)IFSC CodeBank Name and BranchStep 6: Upload any one of the Supporting Documents:Cancelled Cheque (with business name preferably printed)Bank Statement (showing account holder’s name, account number, IFSC)First page of PassbookStep 7: Click ‘Save’Step 8: Submit the application using:DSC (Digital Signature Certificate) – for companies/LLPsEVC (OTP-based) – for proprietors/others2. How to Update Bank Details in the GST PortalThere are several situations where you may need to update bank details in the GST portal, such as:Complying with GSTN advisory dated November 20, 2025, on Rule 10A, which mandates taxpayers (except TCS/TDS or suo-moto registrations) to furnish bank details within 30 days of grant of registration or before filing GSTR-1/IFF, failure may lead to suspension of GST registrationChanging your primary operating bankClosing the existing accountIFSC or branch code changesTo modify existing bank account details in the GST portal, follow the same steps as adding, but click ‘Edit’ instead of ‘Add’. Add the date of amendment and reason for change.This process is done through:Services > Registration > Amendment of Non-Core FieldsKeeping your bank account data updated is not just a formality—it ensures smooth refund processing, invoice linking, and compliance tracking.Note: You may add a maximum of 10 bank accounts under a single GSTIN. Putting in and refreshing your bank details on the GST portal is not a technical nicety—it's a fundamental part of your GST compliance process.

You can cancel your GST registration if the GST rules don’t apply to your business or you are shutting it down, or the tax officer calls for cancellation. This article will guide you through the different types of cancellations, and the overall process.Meaning of Cancellation of GST RegistrationCancellation of GST registration simply means that the taxpayer will not be a GST registered person anymore. He will not have to pay or collect GST or claim the input tax credit and accordingly, need not file GST returns.Consequences of GST Registration CancellationThe taxpayer will not pay GST anymoreFor certain businesses, registration under GST is mandatory. If the GST registration is cancelled and business is still continued, it will mean an offence under GST and heavy penalties will apply.Who can Cancel the GST Registration?The below infographic guides you on who can call for the cancellation of GST registration-*** Application for cancellation, in case of voluntary registrations made under GST, earlier could have been made only after one year from the date of registration. This provision stands rescinded. Cancellation of GSTIN for Migrated TaxpayersEvery person who was registered under erstwhile indirect tax laws had to mandatorily migrate to GST.

To run a country, the government requires revenue. The GST collection is one of the primary sources of revenue for the Indian government. India’s GST collections have broken all its previous records, crossing the Rs.20 lakh crore mark in FY 2023-24—This figure signals not just economic resilience but the transformative power of digital tax administration.What is GST Collection?The GST collection trend has been at over Rs.1.4 lakh crore consecutively in the last seven months, however, the GST revenue collection has not crossed the Rs.1.5-lakh crore mark yet on a regular basis.The total GST collection in India crossed Rs.1.5 lakh crores only once in the month of April 2022 when the GST collection of India recorded Rs.1.67 lakh crores. Though the August this year collection of Rs.1.43 lakh crore is up 28% year over year. Of the total GST collection in the month of October 2024, CGST accounted for Rs.33,821 crore, SGST was Rs.41,864 crores, IGST stood at Rs.99,111 crores, and cess was Rs.12,550 crores. We can observe a year-on-year increase in domestic transactions (up 10.6%) and imports (up 3.9%).Contribution to GST Revenue from Various Business TypesGST collection sector has been provided by the government yet, however, below is the collection breakup as per the constitution of the business.Business typePercentage of GST CollectionPublic Ltd.