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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Advisory for Simplified GST Registration Scheme to reduce the compliance burden

01-Nov-2025 | NA

CBIC (GST) has issued an advisory for the Simplified GST Registration Scheme, which has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers, effective from 1st Nov, 2025.

This scheme is open to any person whose self-assessed total monthly output tax liability (including CGST, SGST/UTGST, IGST, and Compensation Cess) on supplies to registered persons will not exceed Rs. 2.5 lakh rupees.
However, a person registered under this rule in a State or Union Territory shall not be eligible to obtain another registration in the same State or Union Territory under this rule against the same PAN.

Key implementation features on the GST Portal require applicants to select "Yes" for the "Option for Registration under Rule 14A" in FORM GST REG-01.

- Aadhaar authentication is mandatory for the Primary Authorised Signatory and at least one Promoter/Partner, after which registration will be granted electronically within three working days.
- A person registered under this Rule in a State or Union Territory cannot obtain another registration in the same State or UT under the same Rule using the same PAN. Taxpayers seeking to withdraw from the scheme must meet specific conditions: all due returns must be filed, and the taxpayer must have filed returns for a minimum of three months if withdrawing before April 1, 2026, or for a minimum of one tax period if withdrawing on or after April 1, 2026.
- Furthermore, no pending amendment, cancellation application, or Section 29 proceedings for the Rule 14A registration must exist.


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