GST:
The Central Government notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025, introducing key changes to streamline GST registration, effective from November 1, 2025.
- Automated Registration (New Rule 9A):
A new fast-track mechanism has been introduced for applicants seeking registration under Rules 8, 12, or 17. Based on data analytics and risk parameters, eligible applicants will now receive electronic registration through the common portal within three working days from the date of submission.
- Simplified Registration for Small Taxpayers (New Rule 14A):
A new optional provision enables small taxpayers, whose total monthly output tax liability on supplies to registered persons does not exceed Rs.2,50,000, to obtain registration electronically. Aadhaar authentication is mandatory for availing this option. Once registered under Rule 14A, no additional registration under the same PAN can be obtained in the same State/UT. The system also prescribes a defined withdrawal procedure via FORM GST REG-32 and REG-33 if the taxpayer exceeds the limit or opts out, along with corresponding amendments in GST registration forms to accommodate the new process.
[Notification: Central Goods and Services Tax (Fourth Amendment) Rules, 2025, effective from 01.11.2025]
