GST Registration in 3 Working Days from 1 November 2025 —
New Rules Explained
Effective Date: 1 November 2025
Notification: No. 18/2025 – Central Tax (dated 31 October 2025)
Issued by: Ministry of Finance – Department of Revenue (CBIC)
Overview
The Central Board of Indirect Taxes and
Customs (CBIC) has notified the Central Goods and Services Tax (Fourth
Amendment) Rules, 2025, introducing a faster and simplified GST registration
process.
Starting 1 November 2025, eligible taxpayers can receive their GST registration
within 3 working days, thanks to Rule 9A and the new Rule 14A, which allow
electronic registration based on risk analysis and Aadhaar authentication.
These amendments aim to simplify registration for small taxpayers, reduce
manual verification, and introduce optional e-registration for low-turnover
businesses.
Key Highlights at a Glance
|
Change |
Rule Introduced / Amended |
Effective From |
|
Electronic registration within 3 working
days |
Rule 9A |
1 Nov 2025 |
|
Optional e-registration for taxpayers
with output tax ≤ ₹ 2.5 lakh per month |
New Rule 14A |
1 Nov 2025 |
|
New forms for registration withdrawal |
1 Nov 2025 |
|
|
Updated registration forms |
1 Nov 2025 |
Rule 9A – Electronic Grant of Registration
Under Rule 9A, any person applying for
registration under Rule 8, 12 or 17 will be granted registration electronically
within 3 working days from the date of application if they pass system-based
verification using data analytics and risk parameters on the GST portal.
Objective: To fast-track genuine applications and reduce human intervention.
Note: The 3-day approval will not apply if the system flags the applicant as
“high risk”. Such cases will follow manual verification under Rule 9.
Rule 14A – Optional Electronic Registration for Small
Taxpayers
Rule 14A has been inserted to benefit small
taxpayers. It allows optional GST registration through a simplified electronic
process for those with limited tax liability.
Eligibility:
- Monthly output tax liability not exceeding ₹ 2.5 lakh
- Aadhaar authentication mandatory
- Not covered under Section 25(6D)
Registration will be granted within 3 working days after successful
authentication.
Withdrawal can be filed through Form GST REG-32 if liability exceeds ₹ 2.5
lakh/month.
Withdrawal from Rule 14A Registration
Taxpayers can withdraw using Form GST
REG-32 after filing minimum required returns (3 months before April 2026 or 1
tax period after).
After verification, officers issue Form GST REG-33 (approval/rejection).
Revised GST Forms
To align with the new provisions, forms
REG-01 to REG-05 are updated. Two new forms, REG-32 (Application for
Withdrawal) and REG-33 (Order of Withdrawal), have been added.
Legal Basis
These amendments are made under Section 164
of the CGST Act, 2017, on the recommendation of the GST Council, and notified
via Notification No. 18/2025–Central Tax, signed by Kangale Shrunkhala Motiram,
Director, CBIC.
Practical Impact
- Faster approvals within 3 working days
- Simplified compliance for small businesses
- Aadhaar-based e-verification reduces manual checks
- Risk-based validation improves system accuracy
Relevant Sections and Rules
Section 25 – Procedure for Registration
Rule 8 – Application for Registration
Rule 9 – Verification and Approval
Rule 9A – Electronic Registration (new)
Rule 14A – Optional E-Registration for Small Taxpayers (new)
Section 29 – Cancellation of Registration
Rule 19 – Amendment of Registration
Example Scenario
Riya Enterprises, a small trader with ₹12
lakh monthly turnover (tax ~₹2.16 lakh), applies under Rule 14A.
After Aadhaar verification, registration is approved within 3 working days.
Later, as liability exceeds ₹2.5 lakh, Riya files REG-32 to withdraw, and
REG-33 is issued, moving her to the regular scheme.
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Meta Description
New GST Rules 2025 allow registration
within 3 working days. Learn how Rule 9A and Rule 14A simplify GST registration
and benefit small taxpayers.
