New Facility: Withdrawal from Rule 14A GSTN has introduced an online option allowing eligible taxpayers to opt-out of the registration previously availed under Rule 14A of the CGST Rules. This can be done by submitting Form GST REG-32 directly on the GST Portal.## Who Can Apply?* Only active taxpayers currently registered under Rule 14A are eligible to apply for withdrawal, in accordance with legal provisions.## How to Apply on the GST PortalTo access this facility:* Log in to the GST Portal.* Navigate to: Services -> Registration -> Application for Withdrawal from Rule 14A.* This link will only be visible if the taxpayer is active and registered under Rule 14A.* The field "Option for registration under Rule 14A" will automatically be set to "No".* You must provide a "Reason for withdrawal from Rule 14A".* Proceed to the Aadhaar Authentication tab for verification of the Primary Authorized Signatory and at least one Promoter/Partner.## Essential Pre-conditionsA registered person will not be allowed to submit Form GST REG-32 unless they have fulfilled the following return filing requirements:* Before April 1, 2026: Returns for a minimum of three months must have been furnished.* On or after April 1, 2026: Returns for at least one tax period must have been furnished.* All returns due from the effective date of registration up to the date of filing Form GST REG-32 must be submitted.## Aadhaar Authentication Process* Taxpayers will undergo either OTP-based or Biometric-based Aadhaar authentication, determined by data analysis.* Authentication is mandatory for the Primary Authorized Signatory and, where applicable, for at least one Promoter/Partner.* An Application Reference Number (ARN) will only be generated upon successful completion of Aadhaar authentication.## Important TimelinesAdherence to the following timelines is crucial:* The draft application must be submitted within 15 days of its creation.* Aadhaar or Biometric authentication must be completed within 15 days from the submission of the application.* Failure to complete authentication within the stipulated time will result in the non-generation of an ARN.## Restrictions During ProcessingWhile Form GST REG-32 is pending after submission, taxpayers will be unable to file Core amendments, non-core amendments, or Self-cancellation applications.## Post-Approval of Opt-OutUpon receiving an order in Form GST REG-33 that approves the withdrawal, the taxpayer will be permitted to provide details of output tax liability for goods or services supplied to registered persons, where the liability exceeds Rs. 2.5 lakhs. This provision becomes effective from the first day of the month succeeding the date the order was issued.Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/650