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