CBIC notifies new GST registration rules and optional scheme for small taxpayers
The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 18/2025 – Central Tax, dated 31st October 2025, amending the Central Goods and Services Tax (CGST) Rules, 2017.
The notification introduces:
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Rule 9A – Grant of Registration Electronically:
Enables automatic GST registration within three working days based on data analysis and risk parameters for applicants under Rules 8, 12, or 17. -
Rule 14A – Optional Registration Scheme for Small Taxpayers:
Allows taxpayers with monthly output tax liability up to Rs.2.5 lakh to opt for simplified electronic registration under a new scheme, effective 1st November 2025. -
New Forms Introduced:
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FORM GST REG-32: Application for withdrawal from the optional registration scheme.
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FORM GST REG-33: Order of withdrawal from the optional scheme.
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Revised Forms REG-03, REG-04, and REG-05 to include withdrawal and amendment functionalities.
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The amendment aims to simplify GST registration, reduce compliance burden, and digitally streamline the process for small taxpayers and low-risk applicants.
Issued by:
Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs
Notification No.: 18/2025 – Central Tax
Date: 31st October 2025
Effective From: 1st November 2025
Source : https://taxinformation.cbic.gov.in/view-pdf/1010504/ENG/Notifications
