📢 GST UPDATE – Withdrawal Facility from Rule 14A Enabled (Form GST REG-32)

GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from Rule 14A registration by filing Form GST REG-32 on the GST Portal.

✅ Who Can Apply?

Active taxpayers registered under Rule 14A of the CGST Rules can apply for opt-out, subject to legal provisions.

🖥 How to Apply?

After login on GST Portal:

Services → Registration → Application for Withdrawal from Rule 14A

• The option will be visible only if registered under Rule 14A and GSTIN is active.
• “Option for registration under Rule 14A” will be auto-selected as No.
• Enter reason for withdrawal.
• Complete Aadhaar authentication.

📌 Important Pre-Conditions

Before filing Form GST REG-32:

✔ If filed before 01.04.2026 → Minimum 3 months returns must be filed.
✔ If filed on or after 01.04.2026 → Minimum 1 tax period return must be filed.
✔ All pending returns from effective date of registration till date of filing must be submitted.

🔐 Aadhaar Authentication Mandatory

Required for:
• Primary Authorized Signatory (Compulsory)
• At least one Promoter/Partner

Authentication may be OTP based or Biometric based.
ARN will be generated only after successful authentication.

⏳ Important Timelines

• Draft must be submitted within 15 days of creation.
• Authentication must be completed within 15 days of submission.
• Failure to authenticate within time → ARN will not be generated.

⚠ Restrictions During Processing

While REG-32 application is pending, taxpayer cannot file:
• Core Amendment
• Non-Core Amendment
• Self-Cancellation Application

📝 After Approval

Upon issuance of Order in Form GST REG-33, taxpayer can furnish output tax liability details (as per prescribed conditions) from the succeeding month of order issuance.