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of The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to ₹2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication and PAN verification. It restricts multiple registrations for the same PAN in a State/UT, prescribes an Aadhaar-based withdrawal procedure (FORM GST REG-32) with preconditions (minimum returns filed, no pending cancellation proceedings), updates related registration forms and notices, and sets verification, amendment and procedural limits for withdrawal and rejection.
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