Fast track GST registration scheme Under Rule 14A and 9A within 3 Days

To facilitate easy and quick business setup for small business owners Government of India had introduced a simple and quick GST registration under rule 14A and 9A of CGST Rules 2017 by notification no 18/2025 – central tax effective from 1 st November 2025.

Rule 14A – Option should be selected by the dealer while submitting the GST registration application for auto approval.

Under Rule 14A, the fast track scheme allows eligible small dealers to opt the benefit of auto approval of GST registration application within 3 days, after successful validation and submission of GST registration application under Rule 14A.

Rule 9A – Decided by GST system for auto approval of the GST registration application when the dealer not selected the option for auto approval.

It is optional to choose rule 14A auto approval by the dealer, when the dealer does not choose auto approval option under rule 14A the GST system may auto approve the GST registration application based on the data analysis and risk parameters flagged by the GST system. This Suo-Moto auto approval by the GST department without the option of the dealer is covered as per Rule 9A.

First the GST system will check whether the dealer had opted for option of auto approval under rule 14A, if opted the system will auto approve without checking any risk parameters. If the dealer had not selected the auto approval option then GST system will try to auto approve after checking if there is any risk in approval of the GST registration application.

Therefore this notification of fast track GST registration approval given benefits for small tax payers, and expected to benefit the considerable number of other dealers.

What is rule 14A fast track GST registration approval ?

• The scheme allows the GST registration application to be auto approved by the GST network within 3 days after successful validation through Aadhaar authentication.
• Dealers whose output tax liability per month (including compensation cess) on supplies made to registered dealers up to Rupees Rs.2,50,000 can opt for this scheme while submitting GST registration application.
• Registration can be converted to normal registration any time if conditions for withdrawal are satisfied.

Eligibility for application of GST registration under Rule 14A

1. Total Output tax liability for every month should not exceed Rs.2.5 lakhs on supplies of goods and services to registered dealer.
2. Only one registration under Rule 14A is allowed for a person in a state or union territory.
3. Regular GST registration application should be filed by selecting the option for 14A approval.
4. Aadhaar authentication is mandatory for authorized signatory and one promoter or proprietor or director or partner.

Conditions to be satisfied after approval of Fast track GST registration application under Rule 14A

1. B2B supplies output tax liability should not exceed Rs.2,50,000 till the end of the month of exit from the date of registration.
2. All other rules, return filing, declarations are applicable which are applicable to  normal registration.

How to withdraw from the rule 14A option ?

• Dealer can withdraw from the rule 14A registration any time by filing form GST REG-32.
• The dealer can opt to withdraw from the scheme by filing GST REG-32 application, this application will be processed as if new GST registration is applied under normal route.
• Dealer might be required to complete bio metric verification, verification of docs, capturing of photograph, if system identifies the application for such process based on data analysis and risk parameters.
• All other process timelines are same as new normal registration for GST REG-32 withdrawal application.
• Department can either reject or approve the withdrawal application.
• Conditions under rule 14A should be fulfilled till the end of the month in which withdrawal application is approved.

Conditions to withdraw from Rule 14A option.

1. If withdrawal application is filed before 1st April 2026, at least 3 months returns should be filed after registration, therefore it is implied that at least three return period should have completed from the date of registration.
   Example : Date of Grant of registration certificate Under rule 14A – 5 th November 2025, in this case 3 months returns are GSTR-1 and 3B returns for the month of November, December and January. Therefore the dealer will be eligible to withdraw from the scheme at the earliest from 1 st day of February provided all pending returns are filed.
2. If you apply for withdrawal application on or after 1 st April 2026, then at least 1 period return should be filed in-between, date of registration and date of application.
3. All the pending which are due up to the date of application should be filed before filing the withdrawal application.
4. The GST registration number should not be suspended or there should not be any pending proceedings by the department for cancellation of GST registration.
5. The department can initiate GST registration cancellation even after filing withdrawal application in such cases the withdrawal application will not be processed and it will be rejected by the department.
6. After the approval of withdrawal application it does not mean that you can amend the previous months data which would lead to cross Rs.2,50,000 during the option exercise period.
7. After approval of withdrawal application the output tax liability limit can be enhanced only for the succeeding month of approval of withdrawal application.
8. The data submitted in the withdrawal application and the registration application under rule 14A should match, if there is any changes happened after the approval of GST registration under rule 14A, then first amend GST registration and withdrawal application should be filed only after approval of all the amendments.

When to choose fast track approval option under rule 14A ?

• Majority of small startups which are new to business can opt for rule 14A, because the mandatory period for tax liability limit is only 3 months if withdrawal application is filed up to 1 st April 2026. In most of the case the turnover condition can be fulfilled without sacrificing the sales in this 3 month minimum period.
• Small scale business which will practically never cross the output tax liability in its business cycle or substantial future period.
• Dealers who make substantial sale to end user who had not registered for GST (B2C).
• Dealers engaged in food and restaurant business where they do not supply to registered dealer, or such supply does not cross the tax liability limit for B2B.
• In case of dealer supplying goods or services which are ineligible for input tax credit, then in practical business scenario billing will not be done with GST number of the customer. Therefore such dealer can opt for option under rule 14A.
• A casual taxable person who conducts the exhibition or event or such activity but such activity does not result in immediate supply in short span of time can opt for rule 14A option.
• Dealers such as training academy, other services based enterprises which is prone to limitations such as maximum capacity, for such enterprises expected turnover can be calculated with reasonable accuracy that gives values of  supply for substantial period.

What is rule 9A fast track approval ?

• Incase of dealers who had not opted for Rule 14A or not eligible to opt for 14A and completed the Aadhaar authentication, then the GST system may auto approve the registration application submitted.
• Rule 9A is not a optional or mandatory scheme to be considered by the dealer, it is completely taken care by the GST system.
• Once the application is submitted and validation under rule 8 ( Aadhaar validation)  is completed the GSTN system will analyze based on the data submitted in the application and risk profile and proceed to auto approval if the system never find any red flag or need for manual approval.
• In case the GST registration number is approved based on rule 9A it is like normal approval and there is no other requirement of minimum period, or maximum tax liability etc.

Eligibility and conditions for rule 9A fast track approval

The is no eligibility requirements or conditions as of now as per the notification, it is completely managed by the GST portal and the criteria for approval is not transparent. Once approved there is no special condition for GST registration approved under rule 9A fast track mode.