Optional electronic GST registration enables low-liability taxpayers to register quickly, subject to Aadhaar authentication and prescribed withdrawal conditions New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Optional electronic GST registration enables low-liability taxpayers to register quickly, subject to Aadhaar authentication and prescribed withdrawal conditions
New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.
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