Withdrawal from option under rule 14A requires Aadhaar authentication and return compliance; filing barred during ongoing proceedings. Application for withdrawal from the option under rule 14A is made by FORM GST REG-32 and requires GSTIN, business details, Aadhaar authentication of the Primary Authorised Signatory and one Promoter/Partner, PAN verification, and an affirmation that application and physical verification provisions apply. Filing requires all pending returns to be furnished for prescribed minimum periods; once filed, amendment or cancellation applications are barred until disposal, ARN issuance follows successful Aadhaar authentication and document verification, and withdrawal is disallowed where specified proceedings have been initiated.