Guide on simplified GST Registration

This document covers

1. Eligibility for Simplified GST registration
2. Process to opt for simplified GST registration scheme
3. Time limit for GST registration
4. Withdrawal from simplified GST Registration scheme

1. Eligibility for Simplified GST registration

• The taxpayers whose monthly GST tax liability on the supply of goods or services or both to registered persons is less than or equal to Rs 2.5 lakhs per month are eligible to register under simplified scheme of GST registration.
• The GST tax liability includes GST, SGST/UTGST, IGST, and Compensation Cess.

2. Process to opt for simplified GST registration scheme

• The taxpayers are required to select "Yes" under the "Option for Registration under Rule 14A" while applying for GST registration
• The taxpayers are required to mandatorily do the Aadhaar Authentication. For Firms/LLP/ Companies, Aadhaar authentication should be done for at least 1 director or partner

3. Time limit for GST registration

GST number will be granted within 3 working days from the date of generation of Application Reference number (ARN) subject to successful Aadhaar authentication.

4. Withdrawal from simplified GST Registration scheme

1. If the taxpayers want to withdraw from simplified GST registration scheme because of tax liability exceeding Rs 2.5 lakhs per month, they need to follow the following conditions
   • If applying withdrawal before 01st April 2026: GST returns for a period of minimum 3 months should be filed
   • If applying withdrawal on or after 01st April 2026: GST returns for a period of minimum 1 tax period should be filed
   • All GST returns must be filed from date of registration to date of filing withdrawal application.
   • The taxpayer needs to undergo either Aadhaar Authentication or Biometric based Aadhaar Authentication
   • The Taxpayer cannot file Core amendment, non-core amendment and Self- cancellation application during the period of processing
2. Time Limit: Adhaar/Biometric authentication must be completed within 15 days from application submission
3. Process: The taxpayer needs to follow the below process to opt out
   • Login to gst.gov.in >> Services >> Registration >> Application for Withdrawal from Rule 14A
   • Select the "Reason for withdrawal from Rule 14A" from the dropdown
     • Output tax liability in respect of supply made to registered person exceeds Rs 2,50,000 per month
     • Others
   • Proceed to Aadhaar Authentication tab for Aadhaar Authentication of Primary Authorized Signatory and one Promoter/Partner.