🚨 GST UPDATE | Rule 14A Opt-Out Facility Enabled 🚨
Effective: 21st February 2026
GSTN has enabled a new online facility for eligible taxpayers to withdraw from Rule 14A by filing Form GST REG-32 on the GST Portal.
Who Can Apply? ✔️ Active taxpayers registered under Rule 14A ✔️ Eligible to opt out as per provisions of GST law
Key Pre-Conditions
Returns must be filed: • Minimum 3 months, if filing before 1 April 2026 • Minimum 1 tax period, if filing on or after 1 April 2026 • All pending returns from date of registration till filing date must be cleared
Aadhaar Authentication ✔️ OTP-based or Biometric (as per system analysis) ✔️ Mandatory for: • Primary Authorised Signatory • At least one Promoter/Partner
ARN will be generated only after successful authentication
Important Timelines
⏱️ Draft application to be submitted within 15 days ⏱️ Aadhaar/Biometric authentication to be completed within 15 days of submission ❌ Failure will result in no ARN generation
Restrictions During Processing
While REG-32 is pending, taxpayer cannot apply for: • Core amendment • Non-core amendment • Self-cancellation
Post Approval (Form GST REG-33)
- ️ Taxpayer can report output tax liability exceeding ₹2.5 lakhs
- ️ Applicable from the first day of the succeeding month after order issuance
Need help with GST compliance or Rule 14A opt-out? Connect with VVITYABAZAR – Your Trusted GST Partner +91-8376011028 teamvvityabazar@gmail.com
