What the scheme is
Rule 14A was inserted into the CGST Rules, 2017 by Notification No. 18/2025–Central Tax and applies from 1 November 2025. It gives eligible small businesses an optional route to registration that is processed electronically.
Who can opt in
The scheme is open to an applicant who assesses that their total monthly output tax liability on supplies made to registered persons will not exceed ₹2.5 lakh. The limit covers CGST, SGST or UTGST, IGST and compensation cess. Aadhaar authentication must be completed successfully, and only one registration under Rule 14A is permitted for each PAN in a State or Union territory.
If your business grows beyond the limit
A taxpayer who expects to exceed the limit must apply to withdraw from the scheme in FORM GST REG-32. Returns due up to the date of the application must have been filed. Once the withdrawal is approved in FORM GST REG-33, the higher liability can be reported from the first day of the following month, which is a different date from the date of approval.
What this means for you
If you are a new business supplying mainly to other GST-registered businesses at modest volumes, the scheme can save several days. If you expect rapid growth, the normal route may avoid a withdrawal later. We can assess which route suits your business before you apply.