<h1>Rule 14A: Streamlined GST registration for taxpayers with monthly output tax = Rs.2.5 lakh, Aadhaar-authenticated</h1> A Simplified GST Registration Scheme under Rule 14A permits persons whose self-assessed monthly output tax to registered persons does not exceed Rs.2.5 lakh to opt for a streamlined registration, with one such registration per PAN per State/UT. Applications via FORM GST REG-01 must indicate the Rule 14A option and require Aadhaar authentication for the primary authorized signatory and at least one promoter/partner; registration is granted electronically within three working days subject to Aadhaar verification. Withdrawal requires filing all returns from registration to withdrawal, minimum return periods (three months if before 1 Apr 2026; one tax period on/after), and no pending amendment, cancellation, or Section 29 proceedings.