Advisory Date: 21st February 2026
 

The GST Portal now allows eligible taxpayers to withdraw from Rule 14A registration by filing Form GST REG-32 online. This update simplifies the opt-out process with clear eligibility, authentication, and timeline rules.

Who Can Apply?

• Active taxpayers registered under Rule 14A of the CGST Rules
• Eligible to opt out as per applicable legal provisions

How to Apply on the GST Portal

After login, navigate to:
Services → Registration → Application for Withdrawal from Rule 14A

• The link appears only for active taxpayers registered under Rule 14A.
• “Option for registration under Rule 14A” will be auto-selected as No.
• Enter the Reason for withdrawal.
• Complete Aadhaar Authentication for:
  • Primary Authorised Signatory (mandatory)
  • At least one Promoter/Partner (where applicable)

ARN is generated only after successful Aadhaar authentication.

Key Pre-Conditions

Form GST REG-32 cannot be filed unless the taxpayer has furnished:

• Minimum 3 months’ returns (if filed before 1st April 2026), or
• Minimum 1 tax period return (if filed on or after 1st April 2026), and
• All returns due from effective registration date till filing date.

Aadhaar Authentication Rules

Based on system risk analysis, authentication may be:

• OTP-based Aadhaar authentication, or
• Biometric-based Aadhaar authentication

Authentication is mandatory before ARN generation.

Important Timelines

• Draft must be submitted within 15 days of creation.
• Aadhaar/Biometric authentication must be completed within 15 days of submission.
• If not completed in time, ARN will not be generated.

Restrictions During Processing

While REG-32 is pending after submission, taxpayers cannot file:

• Core amendment
• Non-core amendment
• Self-cancellation application

After Approval (Form GST REG-33)

Once withdrawal is approved through Form GST REG-33, the taxpayer can furnish details of output tax liability on supplies to registered persons exceeding ₹2.5 lakhs, from the first day of the succeeding month in which the order is issued.

Conclusion

This new online facility improves procedural clarity and ensures structured compliance for taxpayers opting out under Rule 14A. Businesses should review eligibility, ensure return filings are updated, and complete Aadhaar authentication within the prescribed timelines to avoid delays.

Disclaimer:
This article is for informational purposes only and is based on the advisory issued by GSTN dated 21st February 2026. Taxpayers are advised to refer to the official GST Portal or consult a tax professional for specific guidance.