GST

GST Registration to be granted automatically and electronically within 3 Working Days

GST Registration to be granted automatically and electronically within 3 Working Days w.e.f. 01/11/2025.

Grant of GST registration electronically. CBIC has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2025 vide Notification No. 18/2025-Central Tax dated 31/10/2025 from1st day of November, 2025.

A new Rule 9A “Grant of registration electronically” has been inserted to provide that notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.

Also, Rule 14A has been introduced to give an option for tax payers having monthly output tax liability not exceed two lakh and fifty thousand rupees per month to get registration electronically. It provides that any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule.

However, any person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule. The registered person who intends to withdraw from the option shall file an application, in Form GST REG-32,

Suitable Amendments have been made to Form GST REG-01, Form REG-02, Form REG-03, Form REG-04, Form REG-05, Form REG-32.

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