The GSTN has issued an Advisory dated 21.02.2026, introducing a functionality on the GST Portal for eligible taxpayers to opt out of registration under Rule 14A of the CGST Rules by filing Form GST REG-32.

Key highlights are as under:

• Active registered taxpayers who had opted for registration under Rule 14A can apply for withdrawal (Opt-Out), subject to statutory conditions.
• The same can be navigated via Services → Registration → Application for Withdrawal from Rule 14A. The option is visible only to taxpayers registered under Rule 14A and having active status. “Option for registration under Rule 14A” will appear as “No” (pre-selected). Applicant must provide reason for withdrawal.
• Form GST REG-32 cannot be filed unless (a) If filed before 1 April 2026 → Returns for minimum 3 months must be furnished. (b) If filed on or after 1 April 2026 → Returns for minimum 1 tax period must be furnished. (c) All returns from the effective date of registration till the date of filing REG-32 must be filed.
• The process requires Aadhaar authentication of the Primary Authorised Signatory and at least one Promoter/Partner, through OTP or biometric verification, and ARN will be generated only upon successful authentication.
• The draft must be submitted within 15 days and authentication completed within 15 days thereafter, failing which ARN will not be generated. During pendency of REG-32, the taxpayer cannot file core/non-core amendments or self-cancellation.
• Upon approval through Form GST REG-33, the taxpayer can furnish output tax liability details on supplies to registered persons exceeding ₹2.5 lakh from the first day of the succeeding month in which the order is issued.

The Complete Advisory can be accessed at https://www.gst.gov.in/newsandupdates/read/650