GST Portal Update: Taxpayers Can Now Withdraw from Rule 14A via Form GST REG-32
The GST Network (GSTN) has introduced a new online facility on the GST portal that allows eligible taxpayers to withdraw from the option they had previously chosen under Rule 14A of the CGST Rules. Taxpayers who are currently registered under Rule 14A can now opt out by submitting Form GST REH-32 directly through the portal, as per the applicable legal provisions. This facility is available only to active taxpayers who meet the required conditions under the law.
Conditions
A registered person cannot submit Form GST REG-32 unless they have already filed the required GST returns.
The required returns depend on when they are filing the form:
- If the form is filed before April 1, 2026, they must have filed GST returns for at least 3 months.
- If the form is filed on or after April 1, 2026, they must have filed GST returns for at least one tax period.
- In addition, they must have filed all pending returns from the date their GST registration became effective up to the date they are filing Form GST REG-32.
Restrictions
Once a taxpayer submits Form GST REG-32 and it is under processing, no changes can be made to the GST registration details. During this period, the taxpayer cannot apply for core amendments, non-core amendments or even request self-cancellation of the GST registration. These actions can only be taken after the REG-32 application is either approved or rejected.
Steps to apply on the GST Portal
After logging in, go to Services, then navigate to Registration and then Application for Withdrawal from Rule 14A. But this option will only be available if the taxpayer is currently registered under Rule 14A or the registration is active. Apart from this, the field “Option for registration under Rule 14A” will already be set to “No” by default in the form. Fill in the reason for withdrawing from Rule 14A and then move to the Aadhaar Authentication section to complete Aadhaar authentication for the Primary Authorized Signatory and one Promoter/Partner.
