Fast-Track GST Registration: Simplified GST Registration Scheme
Under Rule 14A of the CGST Rules, 2017, the government has launched a new simplified GST registration, which will come into effect from November 1, 2025.
The main objective of launching this new system is to make registration faster and smoother for small and low-risk businesses. This new system aims to provide auto-approval of GST registration within 3 working days for eligible applicants, reducing delays and manual verifications.
What do you mean by Rule 14A?
Rule 14A provides an optional route for taxpayers who expect their monthly Input Tax Credit (ITC) to be less than or equal to Rs 2.5 lakh per month.
Objective of New Rule 14A Scheme
The following are the main objectives of this scheme:
- The scheme aims to cut down on delays and reduce compliance pressure.
- The scheme focuses departmental scrutiny on high–risk registration only.
- The scheme also makes it simpler for small and genuine businesses to get registered quickly.
- The scheme increases ease of doing business and removes unnecessary compliance burdens for startups.
How to Apply Under Rule 14A
Following is the simple step-by-step process for applying under Rule 14A:
Step 1: Visit the official GST portal and then click Registration Form (Part A).
Step 2: Select ‘Yes‘ under Option for registration under Rule 14A.
Step 3: Finish Aadhaar authentication instantly.
Step 4: Fill in business and bank details, place of business, and upload required documents.
Step 5: Your application will be auto-approved within 3 working days (subject to eligibility).
Eligibility Criteria for Rule 14A Registration
A taxpayer can only select this option if all the following conditions are satisfied:
- You pass on Input Tax Credit (ITC) of Rs. 2.5 lakh or more every month to registered buyers.
- Your business is marked as low risk by the system.
- Your Aadhaar verification is successfully completed.
- You are applying for a new GST registration and not making any changes or reapplying.
Key points to remember
Following are some important points to note:
- You must have Aadhaar authentication to apply under this scheme.
- The Rs. 2.5 lakh limit refers to the ITC (Input Tax Credit) that can be passed on, not your total sales.
- This option is only for new GST registrations, not for those who already have a GST number.
- If your business crosses this limit later, you may be moved to the regular verification process.
- Even though registration is easier, you still have to follow all regular GST rules, like filing returns, issuing invoices, making payments, and audits.
- If you give wrong information or misuse the scheme, your registration can be cancelled, or the department may do extra checks.
