Notification No.: 18/2025 – Central Tax
Date of Notification: 31st October, 2025
Relevant Sections and Rules:
Central Goods and Services Tax Act, 2017:
- Section 25 – Procedure for Registration
- Section 29 – Cancellation of Registration
- Section 164 – Power of Government to make rules
Central Goods and Services Tax Rules, 2017 (Amended):
- Insertion of Rule 9A – Grant of registration electronically
- Insertion of Rule 14A – Option for taxpayers having monthly output tax liability below threshold limit
- Amendments to Rules 10, 8 and related procedural provisions
- Substitution / Insertion of Forms: GST REG-01, REG-02, REG-03, REG-04, REG-05, REG-32 and REG-33
Summary of Notification:
This notification amends the CGST Rules, 2017 by inserting Rule 9A to provide for automatic electronic grant of registration within three working days based on system-driven data analysis and risk parameters. This significantly reduces manual intervention in low-risk cases and accelerates the registration process, thereby facilitating ease of doing business for compliant applicants.
A new Rule 14A has been introduced providing an optional fast-track electronic registration mechanism for applicants whose monthly output tax liability (including Central tax, State/UT tax, Integrated tax and Compensation cess) on supplies to registered persons does not exceed ₹2,50,000. Such applicants, subject to mandatory Aadhaar authentication and prescribed conditions, shall be granted registration electronically within three working days. This provision aims to simplify onboarding of small B2B suppliers while retaining system-based verification safeguards.
The rule prescribes strict eligibility conditions, including mandatory Aadhaar authentication, restriction on multiple registrations under the same PAN in the same State/UT under this option, and compliance requirements prior to withdrawal. It also provides a structured mechanism for withdrawal from the option through newly introduced FORM GST REG-32, subject to filing of minimum prescribed returns and absence of cancellation proceedings under Section 29. This ensures that the simplified route is not misused and remains available only to compliant taxpayers.
The notification further amends and substitutes various registration-related forms (REG-01 to REG-05) and inserts new Forms REG-32 and REG-33 to operationalise the option and withdrawal mechanism under Rule 14A. These changes integrate electronic authentication, risk-based verification and defined timelines, thereby strengthening digital governance in GST registration procedures.
The amendments shall come into force with effect from 1st November, 2025, ensuring immediate operational implementation of the revised registration framework.
