https://www.taxtmi.com/acts?id=52142 Rule 14A allows optional electronic registration for taxpayers whose monthly output tax liability to registered persons does not exceed two lakh and fifty thousand rupees, subject to Aadhaar authentication. Registration is limited to one per PAN in a State/UT and is granted within three working days after successful Aadhaar authentication. Withdrawal requires FORM GST REG-32, specified return-filing preconditions, amendment of REG-01 particulars under rule 19 where applicable, verification procedures including Aadhaar/biometric checks, and results in a FORM GST REG-33 allowance or FORM GST REG-05 rejection. en-us Sat, 01 Nov 2025 11:06:51 +0530 Sat, 01 Nov 2025 12:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52142 Rule 14A allows optional electronic registration for taxpayers whose monthly output tax liability to registered persons does not exceed two lakh and fifty thousand rupees, subject to Aadhaar authentication. Registration is limited to one per PAN in a State/UT and is granted within three working days after successful Aadhaar authentication. Withdrawal requires FORM GST REG-32, specified return-filing preconditions, amendment of REG-01 particulars under rule 19 where applicable, verification procedures including Aadhaar/biometric checks, and results in a FORM GST REG-33 allowance or FORM GST REG-05 rejection. Act-Rules GST Sat, 01 Nov 2025 11:06:51 +0530 https://www.taxtmi.com/acts?id=52142