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 Takeaways
- Simplified 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.
- As per GSTN's advisory dated 21st February 2026, GSTN has enabled a facility on the GST portal for taxpayers to withdraw from option availed under the CGST Rule 14A in form REG-32.
'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. Returns must be filed up to date and there must be no cancellation proceedings under CGST Section 29. Optionfortaxpayershavingmonthlyoutputtaxliabilitybelowthresholdlimit
The GST registration process is simplified for small businesses. GST authorities’ approval comes within 3 days. It is a welcome step for many small enterprises and professionals, allowing ease of doing business. Salient features of this update are as follows-
Online GST registration is a simple 3-step process-
Get a temporary registration number by filling up part A of form REG-01 on the GST portal. You must specifically select ‘Yes’ under the 'Option for registration under rule 14A'. Enter basic information such as legal name, PAN, email ID and mobile number of authorised signatories for OTP verification.

Go to the GST portal and log in using your TRN. Fill business details such as constitution, place of business with proof, HSN/SAC of goods/services handled, bank account details, and state information.
Choose AA where relevant. Complete OTP or biometric authentication at the designated GST Suvidha Kendra. Submit signature using EVC or DSC.
The above steps help the applicant with a quick GST registration online.
Per GSTN advisory dated 20th November 2025, all taxpayers (except TCS/TDS/suo-moto registrations) must furnish valid bank account details, linked to business PAN within 30 days of GST grant or before first GSTR-1/IFF filing, whichever earlier.
Update via Services > Registration > Amendment of Registration Non-Core Fields, uploading cancelled cheque/bank statement/passbook.
Non-compliance triggers registration suspension, blocking returns, e-invoicing, refunds, and ITC.
Businesses must obtain GST registration as it has numerous benefits.
For more details, read our article on the step-by-step process for GST registration.
Having certain documents handy helps with a quick GST registration online. Below is the list of documents-
Who can Apply Form GST REG-32
Those taxpayers who obtained GST registration under CGST rule 14A can apply for withdrawal in form REG-32. REG-33 will be issued as an order for withdrawing the earlier application of 3-day GST registration facility.
Step-by-Step Guide to Filing Form GST REG-32
Follow the below steps for opting out of 3-day GST registration facility-
Step 1: Login to the GST portal
Go to Services -> Registration -> Application for Withdrawal from Rule 14A
Step 2: ‘No’ is automatically selected against “Option for registration under Rule 14A”. Enter the reason for withdrawal under CGST rule 14A.
Step 3: Get Aadhaar Authentication done for Primary Authorised Signatory and one Promoter/Partner.
Key Pre-Conditions for GST Rule 14A
The GSTN's advisory puts down return submission condition. Submit below GST returns-
GST Rule 14A: Important Timelines
Submit the REG-32 within 15 days of creating the draft application. Accordingly, Aadhaar authentication must be finished in the next 15 days after the submission of application. ARN will not get generated if Aadhaar authentication is not completed within the above prescribed timeline.
Restrictions during Processing
While the REG-32 is pending after submission, taxpayer cannot file any core amendment, non-core amendment and self-cancellation application.
For more details, read our article on the GST registration documents checklist.