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<h1>How to withdraw option under sub-rule (1) of rule 14A: requirements, Aadhaar verification, PAN check, pending returns, section 29 bar</h1> Application to withdraw from the option under sub-rule (1) of rule 14A requires GSTIN, legal and trade names, principal place address, selection of the option, Aadhaar authentication of the primary authorised signatory and a promoter/partner, and a stated reason. PAN will be verified with Income Tax records. All pending returns must be filed - at least three months' returns if filed before 1 April 2026, or one tax period if filed on/after that date. No amendment or cancellation applications may be filed while the withdrawal is pending; ARN issues only after successful Aadhaar authentication and document verification. Withdrawal is barred if proceedings under section 29 are pending.
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