GST INDIA Biz — Amendment of CGST Rules to provide electronic grant of registration and special registration option for small taxpayers.

Notification No. 18/2025

Date: October 31, 2025

Subject: Amendment of CGST Rules to provide electronic grant of registration and special registration option for small taxpayers.

Description:

New rule 9A is inserted to allow electronic grant of GST registration within three working days based on system-based risk analysis.
New rule 14A introduces an optional registration scheme for taxpayers having monthly output tax liability up to ₹2.5 lakh.
Procedures for withdrawal from the option, Aadhaar authentication, and related registration forms are prescribed.

Effective Date of Notification:
1 November 2025

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