GST optional registration for taxpayers with monthly output tax liability below Rs. 250,000 requires Aadhaar authentication and specified withdrawal conditions. Rule 14A allows optional electronic registration for taxpayers whose monthly output tax liability to registered persons does not exceed two lakh and fifty thousand rupees, subject to Aadhaar authentication. Registration is limited to one per PAN in a State/UT and is granted within three working days after successful Aadhaar authentication. Withdrawal requires FORM GST REG-32, specified return-filing preconditions, amendment of REG-01 particulars under rule 19 where applicable, verification procedures including Aadhaar/biometric checks, and results in a FORM GST REG-33 allowance or FORM GST REG-05 rejection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST optional registration for taxpayers with monthly output tax liability below Rs. 250,000 requires Aadhaar authentication and specified withdrawal conditions.
Rule 14A allows optional electronic registration for taxpayers whose monthly output tax liability to registered persons does not exceed two lakh and fifty thousand rupees, subject to Aadhaar authentication. Registration is limited to one per PAN in a State/UT and is granted within three working days after successful Aadhaar authentication. Withdrawal requires FORM GST REG-32, specified return-filing preconditions, amendment of REG-01 particulars under rule 19 where applicable, verification procedures including Aadhaar/biometric checks, and results in a FORM GST REG-33 allowance or FORM GST REG-05 rejection.
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