TaxTMI 
TaxTMI 
TaxTMI 
Option for taxpayers having monthly output tax liability below threshold limit
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....f goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule. (2) Any person, other than a person notified under sub-section (6D) of s....
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....ied through electronic verification code on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the registered person shall not be allowed to file such application unless he has furnished, - (a) returns for a period of minimum three months, where such application is filed before 1st April, 2026; (b) returns for a period of minimum o....
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....n of Aadhaar number or biometric-based Aadhaar authentication, taking photograph of the applicant along with verification of original copy of documents uploaded along with registration application in FORM GST REG-01, shall, so far as may be, apply to application for withdrawal filed under sub-rule (5). (8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, s....
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.... persons, exceeding the output tax liability as referred to in sub-rule (1), from the first day of succeeding month in which the said order has been issued. (12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability specified in sub-rule (1) for the pe....