GST Registration in Just 3 Days: CBIC notifies New Registration Rules and Procedures

The Government of India, through the Central Board of Indirect Taxes and Customs (CBIC), has announced the amendment of the Central Goods and Services Tax Rules, 2017. As per the Notification No. 18/2025 – Central Tax, dated 31st October, 2025, the Central government is notifying the new Central Goods and Services Tax (Fourth Amendment) Rules, 2025. These rules are effective from November 1, 2025 and introduce key changes in the GST registration.

The key change has been made to the process of granting the GST registration, making it faster and more efficient. Now, the business and individuals applying for the GST registration under rule 8, rule 12 or rule 17 will be granted the registration electronically by the common portal, within three working days, based on the data analysis and risk parameters.

As per the notification, a new rule 14A has been added, which provides that the registered taxpayers whose monthly output tax liability is below the limit of Rs 2.5 lakh can now get the registration electronically. While filing the Form GST REG-01, there will be a new field, which asks whether the registered taxpayers want to opt for the registration under Rule 14(A) or not. However, there are some important points under this rule. These are as follows:

• This registration is only for persons who have opted for the authentication of their Aadhaar number.
• The registered person under this rule cannot obtain another registration in the same state or Union Territory under the same PAN.
• The applicant will be granted the registration electronically within three days upon the successful authentication of the Aadhaar number.
• If a registered taxpayer wants to withdraw from this option later, they must file an application, in Form GSTR REG-32, verified through an electronic verification code on the common portal.

For detailed information, refer to the official notification.