GST Update – Facility for Withdrawal from Rule 14A

 GST Update – Facility for Withdrawal from Rule 14A

Advisory dated 21 February 2026

GSTN has enabled an online facility for eligible taxpayers to apply for withdrawal from Rule 14A by filing Form GST REG-32 on the GST Portal.

Who can apply

Active taxpayers registered under Rule 14A may apply for opt-out in accordance with the provisions of law.

How to apply

Login to the GST Portal and navigate to:

Services → Registration → Application for Withdrawal from Rule 14A

File Form GST REG-32, provide the reason for withdrawal, and complete Aadhaar authentication. ARN will be generated only after successful authentication.

Aadhaar authentication

Authentication is mandatory for the Primary Authorised Signatory and one Promoter or Partner, wherever applicable. It may be OTP-based or biometric-based.

Key conditions

The taxpayer must have furnished the required returns:

– Minimum three months’ returns if filed before 1 April 2026

– Minimum one tax period return if filed on or after 1 April 2026

– All returns due from the effective date of registration till the date of filing REG-32

Important timelines

The draft application must be submitted within 15 days of creation. Aadhaar authentication must also be completed within 15 days of submission.

Restrictions

While Form GST REG-32 is pending, the taxpayer cannot file core amendments, non-core amendments, or apply for cancellation.

Businesses registered under Rule 14A should review their compliance status before applying for withdrawal.

For professional assistance in GST compliance and advisory, GSTJIT Advisory can help.