CBIC amends Central Goods and Services Tax Rules, 2017; Introduces Optional Electronic Registration for small taxpayers

The Central Board of Indirect Taxes and Customs (CBIC) has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2025, effective from 01st November, 2025.

Key highlights of the amendments are as mentioned below:

1. Insertion of Rule 9A: Any person who has made an application for registration under any of the following rules shall be granted registration electronically by the common portal, within three working days from the date of submission of application:
   • Rule 8: Application for registration by a person liable under Section 25(1) or seeking registration under Section 25(3), other than—
     • a non-resident taxable person,
     • a person required to deduct tax at source under section 51,
     • a person required to collect tax at source under section 52,
     • a person supplying online information and database access or retrieval (OIDAR) services from a place outside India to a non-taxable online recipient, or
     • a person supplying online money gaming from a place outside India to a person in India
   • Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source.
   • Rule 17: Assignment of Unique Identity Number to certain special entities.
2. Insertion of Rule 14A:
   1. Taxpayers who have applied for registration under Rule 8 and who have determined that their monthly output tax liability shall be below INR 2.5 lakhs, shall have an option to get registration electronically under this rule, subject to the following conditions:
      • Person registered under Rule 14A 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.
      • Upon successful authentication of Aadhar number the applicant shall be granted registration electronically by the common portal, within three working days from the date of submission of application.
   2. Person intending to withdraw from the option as availed under Rule 14A shall file an application, in FORM GST REG-32, duly signed or verified through electronic verification code on the common portal.
   3. If any details in FORM GST REG-01 have changed, the registered person must first update them under Rule 19 before applying for withdrawal under this rule.
   4. Provisions related 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 also apply to withdrawal of application as submitted.
   5. Proper officer shall issue an order in FORM GST REG-33, allowing the application for withdrawal from the option availed or order for rejection of application in FORM GST REG-05.
   6. Registered person who has received an order for 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 from the first day of succeeding month in which the said order has been issued.
   7. Once the order has been received for withdrawal, a registered person shall not amend the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability for the period prior to the first day of succeeding month in which the said order has been issued.
3. Necessary changes have been incorporated in FORM GST REG-01, FORM GST REG-02, FORM GST REG-03, FORM GST REG-04 and FORM GST REG-05. Additionally FORM GST REG-32 and FORM GST REG-33 have been introduced.

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Source: CBIC