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    <title>CENTRAL GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2025</title>
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    <description>Rule 9A introduces electronic registration allowing applications under Rules 8, 12 or 17 to be granted on the common portal within three working days based on data analysis and risk parameters. Rule 14A permits taxpayers with monthly output tax liability below the prescribed threshold to opt for electronic registration subject to Aadhaar authentication and ineligibility rules; withdrawal requires FORM GST REG-32 and decision in FORM GST REG-33 or REG-05, with specified return and procedural conditions.</description>
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      <description>Rule 9A introduces electronic registration allowing applications under Rules 8, 12 or 17 to be granted on the common portal within three working days based on data analysis and risk parameters. Rule 14A permits taxpayers with monthly output tax liability below the prescribed threshold to opt for electronic registration subject to Aadhaar authentication and ineligibility rules; withdrawal requires FORM GST REG-32 and decision in FORM GST REG-33 or REG-05, with specified return and procedural conditions.</description>
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