GST 14a rule: 3 Day Registration Process and Withdrawal for GSTR 1 Issues
If you selected the Rule 14A option while applying for GST registration, here is an important update.
From 1 November 2025, Rule 14A of the CGST Rules (notified via Notification No. 18/2025) allows eligible taxpayers to get GST registration in up to 3 working days. The process is fully online and Aadhaar based, which makes registration faster and easier for small businesses.
Now, the GST portal also allows taxpayers to withdraw from Rule 14A by filing Form GST REG 32. This is important because some taxpayers who used the 3 day route later faced a portal block, where the GSTR 1 summary could not be generated after their monthly B2B output tax liability crossed the limit.
What is Rule 14A of the CGST Rules?
Rule 14A of the CGST Rules offers an optional fast-track route for GST registration. It is meant for applicants who, based on self-assessment, expect their monthly output tax liability on supplies made to registered persons to stay within ₹2.5 lakh.
One thing people often miss is that Rs. 2.5 lakh is about tax liability, not turnover. If your invoices are mostly B2B and your GST amount on those supplies spikes in a month, you can cross it faster than you expect.
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3 days registration process for GST 14A
Here is the simple step by step registration process
Step 1: Create TRN and choose the Rule 14A option
To create a Temporary Reference Number (TRN) for GST registration in India , visit the GST Portal and go to Services > Registration > New Registration. In Part A, while generating the TRN, select Yes for the field that asks whether you want to opt for registration under Rule 14A.
Step 2: Fill REG 01 Part B carefully
Submit business details, place of business proof, HSN or SAC, bank details, and the standard registration information.
Step 3: Complete Aadhaar authentication
The OTP Aadhaar authentication is a major requirement in this route. Remember, getting registered is just the first step. You have to make sure that you follow through with your bank info and other requirements right away to keep things moving smoothly.
Why does GSTR 1 get blocked under the 14A rule of GST?
A portal level restriction was observed in cases where taxpayers registered using Rule 14A, and later their monthly B2B net tax liability crossed Rs. 2.5 lakh. In such scenarios, the portal began blocking GSTR 1 by preventing summary generation until the taxpayer moved out of Rule 14A.
That created a frustrating loop for some people because they were asked to withdraw from Rule 14A, but they also needed a minimum level of return filing compliance to be eligible for withdrawal.
What should you do if your GSTR 1 is currently blocked?
Here are a few things you must do
- Confirm your registration under Rule 14A, and your B2B net tax liability crossed the limit recently.
- Check pending returns and file them first, because REG 32 filing is not allowed if returns are due.
- Go to the portal menu and submit REG 32, then complete Aadhaar authentication within the timelines.
- If you are in a deadlock where portal restrictions stop you from complying, document the full trail and take professional advice.
Latest update: withdrawal from Rule 14A is now live on the GST portal
You can now apply to opt out by filing Form GST REG 32.
Where to find the option
After login, go to:
Services → Registration → Application for Withdrawal from Rule 14A
What happens inside the application option
- The field “Option for registration under Rule 14A” is set to No by default
- You must choose or type a reason for withdrawal
- Aadhaar authentication is required for the Primary Authorised Signatory and one Promoter or Partner
Preconditions you must satisfy
You generally cannot file REG 32 unless you have:
- Filed minimum three months returns if you apply before April 1, 2026
- Filed a minimum of one tax period return if you apply on or after April 1, 2026
- Filed all returns due from the effective date of registration till the date of filing REG 32
Timelines that can break your application
- The draft application must be submitted within 15 days of creation
- Aadhaar or biometric authentication must be completed within 15 days from submission
- ARN is generated only after a successful authentication of the primary authorised signatory and at least one promoter.
- Once the ARN gets generated under Rule 14A, the registration is typically granted or auto-approved within 3 working days.
Restrictions while REG 32 is pending
While REG 32 is under processing, the portal typically restricts:
- Core amendment
- Non-core amendment
- Self-cancellation application
Once withdrawal is approved
Once the withdrawal is approved, the taxpayer can furnish B2B output tax liability exceeding Rs. 2.5 lakh from the first day of the next month in which the withdrawal order is issued.
A Quick Checklist before you opt for Rule 14a gst registration
Ask yourself these questions before you decide.
- Do I issue B2B invoices where the GST amount can cross Rs. 2.5 lakh in a month?
- Am I underestimating seasonality, one-time large orders, or a new client win?
- Can I stay disciplined with timely return filing, since withdrawal has return-based conditions?
- Am I prepared for Aadhaar and possible biometric authentication checks?
- Are my PAN details consistent across GST and income tax records, since PAN validation is part of the flow?
