Insertion of New Rules for Electronic GST Registration, including an Option for Taxpayers with Low Monthly Output Tax Liability

01-Nov-2025 , 02:10:42 pm | By CASANSAAR print

Insertion of New Rules for Electronic GST Registration, including an Option for Taxpayers with Low Monthly Output Tax Liability

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 18/2025 – Central Tax

New Delhi, the 31st October, 2025

G.S.R... (E). In exercise of the powers conferred by section 164 of the Central Goods and Services

Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:

1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules,
2025.

(2) These rules shall come into force with effect from 1st day of November, 2025.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 9, the following rule shall be inserted, namely: -

“9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.”.

3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule 9,", the words,
letters and figures "rule 9A and rule 14A," shall be inserted.

4. In the said rules, after rule 14, the following rule shall be inserted, namely: -

“14A. Option for taxpayers having monthly output tax liability below threshold limit. –

(1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance
with the provisions of this rule.