CENTRAL GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2025

The Central Government, vide Notification No. 18/2025-Central, dated 31.10.2025 amended the Central Goods and Services Tax Rules, 2017.  These Rules came into effect from 01.11.2025.

In the said amendment, the Central Government-

• Inserted a new Section 9A – Grant of Registration electronically;
• Amendment in Rule 10(1);
• Inserted a new Section 14A – Option to taxpayers having monthly output tax below the threshold limit;
• Amendment in Form GST REG– 1 and GST REG – 2;
• Substitution of Form GST REG – 3; Form GST REG – 4 and Form GST REG – 5
• Inserted new Forms GST REG – 32 and Form GST REG – 33.

Grant of Registration electronically

Rule 8 provides the procedure for filing application for registration.  Rule 12 provides the procedure for grant of registration to persons required to deduct tax at source or collected at source. Rule 17 provides for assignment of Unique Identity Number to certain special entities.  Rule 9 provides the procedure for verification of application and approval.

Rule 9A was inserted vide this amendment providing the procedure for electronic registration.  Rule 9 provides that notwithstanding anything contained in Rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.

Amendment in Rule 10(1)

Rule 10(1) provides for issue of registration certificate.  The said Rule provides that  subject to the provisions of section 25(12), where the application for grant of registration has been approved under rule 9a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned.

The amendment inserted ‘rule 9A and Rule 14A’ after the word ‘Rule 9’.

Option under new Rule 14A

The newly inserted Rule 14A provides option to the tax payers, having monthly output tax liability below the threshold limit.  Rule 14A (1) provides the eligibility for getting registration electronically.  The monetary limitation is fixed @ Rs.2,50,000/- per month.   Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically.

Ineligibility

The following are not eligible to get registration electronically-

• Any person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.
• Notwithstanding anything contained in rule 11, a person registered under this rule in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same Permanent Account Number.

Time taken for registration

Upon successful authentication of Aadhar number, the applicant shall be granted registration electronically by the common portal, within 3 working days from the date of submission of application.

Withdrawal of registration

The registered person who intends to withdraw from the option availed shall file an application, in FORM GST REG-32, duly signed or verified through electronic verification code on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

The registered person shall not be allowed to file withdrawal application unless he has furnished-

• returns for a period of minimum three months, where such application is filed before 01.04.2016;
• returns for a period of minimum one tax period, where such application is filed on or after 01.04.2016; and
• all the returns due for the period from the effective date of registration till the date of application for withdrawal.

The registered person shall be allowed to file such application where no proceedings under section 29 (cancellation of suspension of registered certificate) have been initiated against such registered person.

If there is any change in particulars furnished in FORM GST REG-01 by the person who has been granted registration under this rule, the said registered person shall get the particulars amended under rule 19 before filing an application for withdrawal. 

Based on data analysis and risk parameters on the common portal, the provisions of rule 8(4A) relating to authentication of Aadhaar number or biometric-based Aadhaar authentication, taking photograph of the applicant along with verification of original copy of documents uploaded along with registration application in FORM GST REG-01, shall, so far as may be, apply to application for withdrawal.

The application for withdrawal shall be duly verified in accordance with Rule 9.  Upon verification of the application the proper officer shall issue an order in FORM GST REG-33 allowing the application for withdrawal from the option or order for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which shall be made available to the registered person on the common portal.

The registered person, receiving the order issued allowing withdrawal, shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered persons, exceeding the output tax liability from the first day of succeeding month in which the said order has been issued.  A registered person to whom an order has been issued, shall not amend the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability for the period prior to the first day of succeeding month in which the said order has been issued.

Where the proceedings for cancellation of registration have been initiated by the proper officer after the filing of withdrawal application and the said proceedings are pending, the withdrawal application shall be rejected by the proper officer and the provisions in relation to approval of application on deemed basis under rule 9(5), shall not be applicable in such case.

For this purpose, the amendment inserted Form GST REG – 32 (Application for withdrawal) and Form GST REG 33 (order of withdrawal from option for electronic registration).

Amendment in GST Forms

 Certain amendments are made in Form GST REG – 01, Form GST REG 02.  The existing Form GST REG – 03, Form GST REG – 03  and Form GST REG – 05 are substituted by new forms.