TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Amendment) Rules, 2026
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....shall be inserted, namely: - "9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or 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."; (ii) 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; (iii) 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 acc....
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....cation 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, shall, mutatis mutandis, apply to the application filed under 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. ....
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....formation / Clarification / Documents relating to Application for << Registration/Amendment/Cancellation/Withdrawal >> This is with reference to your << registration/amendment/cancellation/withdrawal >> application filed vide ARN <> 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.". (vii) 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 <....
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....of the Act. Signature Name Designation Jurisdiction". (ix) after the FORM GST REG-31, the following Forms shall be inserted, namely:- "FORM GST REG-32 [See rule 14A (5)] Application for Withdrawal 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of business 5. Option for registration under rule 14A (i) Yes (ii) No 6. Aadhaar Authentication (i) Primary Authorized Signatory (auto) (ii) Promoter/Partner (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 ....