The GSTN has issued an Advisory dated 01.11.2025, regarding Simplified GST Registration Scheme. The Simplified GST Registration Scheme, introduced under Rule 14A of the CGST Rules, 2017, aims to ease compliance for small taxpayers whose monthly output tax liability does not exceed ₹2.5 lakh. It provides a quicker and Aadhaar-authenticated registration process, subject to specific eligibility, operational, and withdrawal conditions.

Key Features and Provisions 

1. Eligibility

• Taxpayers whose monthly output tax liability (including CGST, SGST/UTGST, IGST, and Compensation Cess) does not exceed ₹2.5 lakh can opt for this scheme.
• A person can obtain only one registration per State/UT under this rule against a single PAN.

2. Registration Procedure

• While applying in FORM GST REG-01, select “Yes” for the option “Registration under Rule 14A.”
• Aadhaar authentication is mandatory for the Primary Authorized Signatory and atleast one Promoter/Partner.
• Registration is granted electronically within three working days from the date of ARN generation, subject to successful Aadhaar verification.

3. Withdrawal from Scheme

• To withdraw from Rule 14A registration all returns from the effective date of registration up to the withdrawal date must be filed.
• Filing requirement before withdrawal – 

  • At least 3 months of returns – if applied before 1st April 2026.

  • At least 1 tax period’s return – if applied on or after 1st April 2026. 

• No pending amendment/cancellation applications under Rule 14A.
• No ongoing proceedings under Section 29 (cancellation of registration).

Source: GSTN