Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 14A, verbatim (show)
Rule 14A
1[Rule 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, shall not be eligible for grant of registration in terms of this rule.
(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same Permanent Account Number.
(4) Upon successful authentication of Aadhar number, the applicant referred to in sub-rule (1) shall be granted registration electronically by the common portal, within three working days from the date of submission of application.
(5) The registered person who intends to withdraw from the option availed under sub-rule (1), shall file an application, in FORM GST REG-32, duly signed or verified 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 one tax period, where such application is filed on or after 1st April, 2026; and
(c) all the returns due for the period from the effective date of registration till the date of application for withdrawal:
Provided further that the registered person shall be allowed to file such application where no proceedings under section 29 have been initiated against such registered person.
(6) Where there is any change in particulars furnished in FORM GST REG-01 by the person who has been granted registration under this rule, the said registered person shall get the particulars amended under rule 19 before filing an application for withdrawal under sub-rule (5).
(7) Based on data analysis and risk parameters on the common portal, the provisions of sub-rule (4A) of rule 8 relating to authentication 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, 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.
(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 which the said order has been issued.
(13) Where proceedings for cancellation of registration have been initiated by the proper officer after the filing of withdrawal application and the said proceedings are pending, the withdrawal application under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to approval of application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such case.
1. Inserted vide Notification No.18/2025 - CT dated. 31.10.2025 (w.e.f. 01.11.2025)
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Option threshold and application scope 14A(1)
Questions to answer on the file4 questions
Aadhaar option and notified exception 14A(2)
Questions to answer on the file2 questions
Bar on another same-PAN registration under this option 14A(3)
Questions to answer on the file4 questions
Electronic common-portal grant after authentication 14A(4)
Questions to answer on the file10 questions
Withdrawal application and both filing provisos 14A(5)
Questions to answer on the file11 questions
Amend changed registration particulars before withdrawal 14A(6)
Questions to answer on the file3 questions
Acknowledgement of withdrawal application 14A(8)
Questions to answer on the file2 questions
Officer order allowing or rejecting withdrawal 14A(10), (13)
Questions to answer on the file9 questions
Timing permission for furnishing above-limit details 14A(11)
Questions to answer on the file5 questions
Limit on amendments for prior periods 14A(12)
Questions to answer on the file5 questions
Pending post-filing cancellation requires rejection and excludes deemed approval 14A(13)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Instrument |
|---|---|
| 1 | Notification 18/2025-CT dated 31.10.2025, w.e.f. 01.11.2025 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 25 of the CGST Act, 2017 | Section 25 of the CGST Act, 2017 (10) prescribed by this provision | 25(10) "after due verification in such manner and within such period as may be prescribed" |
| Rule 8 | 14A(1) requires Rule 8 | 14A(1) "made application for registration under rule 8" |
| Section 25 of the CGST Act, 2017 | 14A(2) exception in Section 25 of the CGST Act, 2017 (6D) | 14A(2) "other than a person notified under sub-section (6D) of section 25" |
| Rule 11 | Rule 11 overridden by 14A(3) | 14A(3) "Notwithstanding anything contained in rule 11" |
| Section 29 of the CGST Act, 2017 | 14A(5) further proviso, (13) branches on Section 29 of the CGST Act, 2017 | 14A(5) "where no proceedings under section 29 have been initiated"; 14A(13) "proceedings for cancellation of registration" |
| Rule 19 | 14A(6) requires Rule 19 | 14A(6) "get the particulars amended under rule 19" |
| Rule 8 | 14A(7) requires Rule 8 (4A) | 14A(7) "the provisions of sub-rule (4A) of rule 8"; 14A(7) "shall, so far as may be, apply" |
| Rule 8 | 14A(8) requires Rule 8 (5), (6) | 14A(8) "The provisions of sub-rules (5) and (6) of rule 8"; 14A(8) "shall, mutatis mutandis, apply" |
| Rule 9 | 14A(9), (10) requires Rule 9 | 14A(9) "verified in accordance with the provisions of rule 9"; 14A(10) "within a period specified under rule 9" |
| Rule 9 | Rule 9 (5) overridden by 14A(13) | 14A(13) "approval of application on deemed basis under sub-rule (5) of rule 9, shall not be applicable" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 |
Unsettled questions
The words of Rule 14A do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which days count as working days for the three-working-day grant period? Reuse the existing calendar question with its centrally recorded contextual widening.
- How are the rule 8(4A) authentication, photograph and original-document requirements adapted to an existing registrant withdrawing the option, given so far as may be? The application-specific map must not be guessed from initial-registration facts.
- How do the acknowledgement provisions of rule 8(5) and (6), including the initial-registration deposit context in rule 8(6), apply mutatis mutandis to an existing registrant withdrawing the option?
See also
- Rule 8 of the CGST Rules, 2017: application for registration
- Rule 9 of the CGST Rules, 2017: verification of the application and approval
- Rule 11 of the CGST Rules, 2017: separate registration for multiple places of business within a State or a Union territory
- Rule 19 of the CGST Rules, 2017: amendment of registration
References
- Central Board of Indirect Taxes and Customs. "Rule 14A. Option for taxpayers having monthly output tax liability below threshold limit". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 14A on the CBIC tax information portal