Find
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.
GST
Simplified 3-day registration under Rule 14A
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Provisions
Rules 9A and 14A, CGST Rules 2017 (Notification 18/2025-CT); Sec 25(6) to 25(6D), CGST Act 2017
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.
Close
- Estimate your monthly output tax on B2B sales.
- If it stays within ₹2,50,000, choose the Rule 14A option in REG-01.
- Complete Aadhaar authentication for the named persons.
- Track 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.
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