GST Notification 18/2025-Central Tax dt. 31st-October-2025
GST Notification 18/2025:
Automated GST Registration from 1st November 2025
The Central Government has introduced the Central Goods and Services Tax (Fourth Amendment) Rules, 2025, effective from 1st November 2025. A new Rule 9A has been added to enable the grant of GST registration electronically within three working days, based on data analysis and risk parameters. This aims to simplify and speed up the registration process for businesses applying under Rules 8, 12, or 17.
New Rule 14A – Optional Registration for Small Taxpayers
A new Rule 14A provides an option for taxpayers with a monthly output tax liability below ₹2.5 lakh to register electronically through a simplified process. Aadhaar authentication is mandatory to avail of this option. The rule also specifies conditions for withdrawal from this scheme using FORM GST REG-32, subject
to filing all pending returns and fulfilling prescribed conditions. Taxpayers exceeding the threshold limit or involved in cancellation proceedings cannot continue under this rule.
Introduction of New and Revised GST Forms
To implement these changes, several registration-related forms have been introduced or updated, including FORM GST REG-01, REG-02, REG-03, REG-04, REG-05, REG-32, and REG-33. These cover new registration, amendment, clarification, rejection, withdrawal from the simplified option, and confirmation orders. Overall, the notification streamlines GST registration through automation, data-based verification, and Aadhaar-linked authentication to ensure faster and more secure compliance.
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