The ability to withdraw from Rule 14A on February 21, 2026
By submitting Form GST REG-32 on the GST Portal, qualified taxpayers can now apply online for withdrawal from the option available under Rule 14A of the CGST Rules.
Who may submit an application
- In compliance with the legal requirements, active taxpayers who are enrolled under Rule 14A may apply for OPT OUT.
How to use the GST Portal to apply
- After logging in, go to:
Services -> Enrolment -> Request for Rule 14A Withdrawal
- After logging in, go to:
Only if the taxpayer is active and registered under Rule 14A will the link be accessible.
- By default, “No” will be chosen in the field labelled “Option for registration under Rule 14A.”
- Type “Reason for withdrawal from Rule 14A.”
- To authenticate the primary authorised signatory and one promoter or partner, navigate to the Aadhaar Authentication tab.
Important prerequisites
- If Form GST REG-32 is filed before April 1st, 2026, the registered person will not be permitted to file it unless he has provided:
(a) returns for a minimum of three months;
(b) returns for a minimum of one tax period; and
(c) all returns due for the period from the effective date of registration to the date of filing of Form GST REG-32.
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Aadhaar verification
- The taxpayer will need to go through either biometric or OTP-based Aadhaar authentication based on data analysis.
- At least one Promoter/Partner (if applicable) and the Primary Authorised Signatory (necessary) must be authenticated.
- ARN will be generated only after successful Aadhaar authentication.
Important timelines
- Draft application must be submitted within 15 days of creation.
- After submission, Aadhaar/Biometric authentication must be finished within 15 days.
- If authentication is not completed within the prescribed time, ARN will not be generated.
Limitations while processing
- While Form GST REG-32 is pending after submission, Taxpayer cannot file Core amendment, non-core amendment and Self-cancellation application.
Post-Sanction of Opt-Out
- The taxpayer who has received an order in Form GST REG-33 allowing withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or both made to registered persons, exceeding the output tax liability of Rs.2.5 lakhs, from the first day of succeeding month in which the said order has been issued.
