TaxTMI 
TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2025
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.... rule 12 or rule 17, shall, upon identification on 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.". 3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule 9,", the words, letters and figures "rule 9A and rule 14A," shall be inserted. 4. In the said rules, after rule 14, the following rule shall be inserted, namely: - "14A. Option for taxpayers having monthly output tax liability below threshold limit. - (1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of 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 section 25, who has not opted for authentication of Aadhaar number, sha....
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....er sub-rule (5). (9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the provisions of rule 9. (10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which shall be made available to the registered person on the common portal. (11) The registered person who has received an order issued under sub-rule (10) allowing withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered 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 period prior to the first day of succeeding month in whi....
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....> Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. ... You are directed to submit your reply by ......... (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ......... (DD/MM/YYYY) at .......(HH:MM) If no response is received by the stipulated date or if proceedings under section 29 is initiated against you, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter. Signature Name of the Proper Officer: Designation: Jurisdiction: * Not applicable for New Registration Application and Withdrawal.". 8. In the said rules, for the FORM GST REG-04, the following Form shall be substituted, namely: - "FORM GST REG-04 [See rules 9(2), 19(3) and 14A] Clarification/additional information/document for << Registration/Amendment/Cancellation/Withdrawal >> 1. Notice details Reference No. Date 2. Application details Reference No. Date 3. GSTIN/GSTP ID, if applicable 4. Name of Business (Legal)  ....
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....tner (auto) 7. Reason for Withdrawal (i) Output tax liability in respect of supply made to registered person exceeds two lakh fifty thousand rupees per month. (ii) Other -Please specify 8. Verification I ____hereby solemnly affirm and declare that I want to withdraw from the option availed under sub-rule (1) of rule 14A and I understand that the provisions of sub-rule (4A), sub-rule (5) and sub-rule (6) of rule 8 and provisions of rule 9 relating to verification of the application and physical verification of places of business and corresponding procedures and time period shall apply to my withdrawal application. Signature of Authorised Signatory Name Designation / Status Place Date Instructions for submission of application for withdrawal 1. In 'Option for registration under rule 14A' field, option YES will be disabled on common portal. 2. Permanent Account Number shall be verified with Income Tax database. 3. Aadhaar Authentication of Primary Authorised Signatory and one selected Promoter or Partner is mandatory. 4. Before applying for withdrawal from the option availed under rule 14A, all the pending returns till the date of application shall be furnished. It....