� Eligibility
- Taxpayers with monthly output tax liability up to ₹2.5 lakh (including CGST, SGST/UTGST, IGST, and Cess) can opt for this scheme.
- Multiple registrations under the same PAN in the same State/UT are not permitted under Rule 14A.
🔹 Key Features on GST Portal
- Select “Yes” for “Option for Registration under Rule 14A” in GST REG-01.
- Aadhaar authentication is mandatory for the Primary Authorized Signatory and one Promoter/Partner.
- Registration will approve electronically within 3 working days after generation of ARN, subject to successful Aadhaar authentication .
🔹 Conditions for Withdrawal from Rule 14A
- All pending returns must be filed up to the date of withdrawal application.
- Minimum return filing requirement:
- 3 months, if withdrawing before 1 April 2026
- 1 tax period, if withdrawing on or after 1 April 2026
- No pending application for amendment/cancellation of the Rule 14A registration.
- No active or pending proceedings under Section 29 (cancellation of registration).