Withdrawal from Rule 14A – Online Filing of Form GST REG-32

What is Rule 14A?

Rule 14A of the CGST Rules provides a special registration framework for specified taxpayers opting to register under prescribed conditions. It governs procedural and compliance requirements applicable to such registered persons.

1. Eligibility

Active taxpayers registered under Rule 14A may apply for withdrawal in accordance with law.

2. Filing Procedure

i. Application to be filed online through: Services → Registration → Application for Withdrawal from Rule 14A.

ii. Option for registration under Rule 14A auto-selected as No.

iii. Reason for withdrawal to be furnished.

iv. ARN generated only after successful Aadhaar authentication.

3. Pre-Conditions

Application cannot be filed unless:

i. Minimum three months’ returns furnished (if filed before 1st April 2026).

ii. Minimum one tax period return furnished (if filed on/after 1st April 2026).

iii. All returns from effective registration date till filing date are furnished.

4. Aadhaar Authentication

- Mandatory for Primary Authorised Signatory and at least one Promoter/Partner (where applicable).

- Authentication may be OTP-based or biometric, as determined by system-driven analysis.

- To be completed within 15 days of submission, failing which ARN will not be generated.

5. Timelines

- Draft to be submitted within 15 days.

- Aadhaar authentication to be completed within 15 days of submission.

6. Restriction during Pendency

No core amendment, non-core amendment, or self-cancellation application can be filed while Form GST REG-32 is pending.

7. Post-Approval Compliance

Upon issuance of order in Form GST REG-33, details of output tax liability on supplies to registered persons exceeding Rs. 2.5 lakhs are required to be furnished from the first day of the succeeding month of order issuance.

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