Automated, Risk-Based Fast-Track Registration Under GST

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....the common portal based on data analysis and risk parameters, * be granted registration electronically by the common portal, * within three working days from the date of submission of application. Terms & Condition specified under Rule 14A Sub-rule (1): Eligibility for Optional Electronic Registration A person applying registration under rule 8 may opt for registration under this rule only....

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....b-rule (5): Procedure to Withdraw From the Scheme A person wishing to withdraw from the scheme must file FORM GST REG-32. But withdrawal is allowed only if the person has filed: * Minimum 3 months' returns, if application is before 1 April 2026, or * Minimum 1 tax period return, if on/after 1 April 2026, AND * All returns due from date of registration to date of withdrawal Also, withdr....

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....tis mutandis to withdrawal applications. Sub-rule (9): Verification Under Rule 9 Withdrawal application will be verified as per Rule 9. Sub-rule (10): Order for Withdrawal or Rejection The proper officer issues either: * order in FORM GST REG-33 - allowing the application for withdrawal from the option availed under rule 14A(1), or * order in FORM GST REG-05 - for rej....