Answer

1. F

   Facts

   From 1 November 2025, Rule 14A gives an optional simplified route for applicants whose monthly output tax on supplies to registered buyers is up to ₹2,50,000. Aadhaar authentication is mandatory and grant is within 3 working days.

2. P

   Provisions and law

   • Rules 9A and 14A, CGST Rules 2017 (Notification 18/2025-CT)From 1 November 2025, system-based grant within 3 working days on risk analysis, and an optional simplified route for applicants whose monthly output tax on B2B supplies is up to ₹2,50,000.
   • Sec 25(6) to 25(6D), CGST Act 2017PAN is mandatory, and individuals and specified persons of other applicants must undergo Aadhaar authentication, with notified exemptions.
3. A

   Analysis

   This route suits a small supplier whose B2B GST each month stays below ₹2.5 lakh, for example a job worker billing ₹10 lakh a month at 18 percent (₹1.8 lakh tax). Only one such registration is allowed per PAN in a State. If your B2B tax later crosses the limit, you must move out of the route through the prescribed form. Confirm how the declaration appears on the live form before choosing it.

4. C

   Conclusion

   1. 1Estimate your monthly output tax on B2B sales.
   2. 2If it stays within ₹2,50,000, choose the Rule 14A option in REG-01.
   3. 3Complete Aadhaar authentication for the named persons.
   4. 4Track grant within 3 working days and monitor your B2B tax each month.

Choosing the simplified route while your B2B tax regularly crosses the limit invites withdrawal and questions later.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.