GST Registration & Amendment Rules 2025: New Forms & Process Explained 

Introduction

The process of GST registration and amendment of registration under GST has seen major updates through CBIC Notification No. 18/2025, effective 1st November 2025. The new Rule 9A and Rule 14A, along with revised forms, are designed to make the registration, amendment, and withdrawal process faster and completely electronic.
If you are planning to register or update your GST details, these changes will directly impact how you file and verify your application.

What Does the 2025 GST Amendment Notification Introduce?   

The Central Goods and Services Tax (Fourth Amendment) Rules, 2025, issued on 31 October 2025, introduce new registration options and revised procedures for existing taxpayers.The aim is to simplify compliance through digitized verification, PAN–Aadhaar linkage, and risk-based automation to detect discrepancies early and process genuine applications quickly.

Key Highlights of Notification 18/2025  

• Rule 9A: Enables electronic grant of registration within three working days using data analytics and risk parameters.

• Rule 14A: Provides simplified electronic registration for small taxpayers with limited monthly turnover.

• Form updates: Revisions made to REG-01 to REG-33 for smoother workflow and improved transparency.

What Is Rule 14A and How Does It Affect GST Registration?   

Rule 14A introduces a simplified registration process for small taxpayers whose total output tax liability on supplies to registered persons does not exceed ₹2.5 lakh per month.

Key Points:  

• Aadhaar authentication is compulsory for all applicants.

• Only one registration per PAN per State/UT is allowed.

• Registration is granted electronically within 3 working days from the date of application.

• To withdraw from this option, taxpayers must file Form GST REG-32.

• Withdrawal is permitted after filing returns for at least three months (before April 2026) or one tax period (after April 2026).

This rule benefits small businesses seeking quick, paperless registration without manual scrutiny while maintaining compliance.

Amendment of Registration under GST: Process and Requirements  

Whenever there is any change in details such as address, business name, or contact information, businesses must file an amendment under GST.

Form GST REG-14 – Application for Amendment  

Note: The 15-day window is based on the general amendment rule (Rule 19) of the CGST Rules, 2017, which continues to apply.

Time Limit for Amendment in GST Registration  

If the officer does not respond within the prescribed time, the amendment is deemed approved under Rule 9.

New Forms Introduced Under Notification 18/2025  

Important Procedural Notes  

• Aadhaar OTP or biometric verification is mandatory.

• PAN details are automatically validated with the Income Tax database.

• Once Form REG-32 is filed, no other amendment or cancellation can be made until it is processed.

• Withdrawal cannot be filed if cancellation proceedings under Section 29 have already begun.

How Does the New Rule 9A Simplify GST Registration?  

Rule 9A enables automated registration through system-driven risk analysis and data validation.

Benefits:  

• Registration approved within 3 working days.

• Reduced physical verification and manual checks.

• Time-saving and smoother experience for compliant taxpayers.

This helps new businesses start operations quickly while maintaining CBIC’s focus on fraud prevention.

Impact of Notification 18/2025 on GST Amendment Process  

• Streamlines both new registration and amendment procedures.

• Promotes automation and data-driven verification.

• Reinforces compliance through Aadhaar authentication.

• Clarifies timelines for registration, amendment, and withdrawal.

• Makes the GST system more transparent and efficient for all taxpayers.

What Businesses Should Do Now ?

1. Ensure your Aadhaar is linked and ready for authentication.

2. Verify that your PAN and business details match the Income Tax records.

3. File Form GST REG-14 promptly for any changes within 15 days.

4. If eligible under Rule 14A, consider using electronic registration for faster processing.

5. For withdrawal, file Form REG-32 only after completing the required returns.

Conclusion  

The updated GST registration and amendment rules under Notification 18/2025 have made compliance faster, digital, and more secure. With new forms like REG-14, REG-32, and REG-33, taxpayers can easily update or withdraw their registration without delays or manual hurdles. For accurate filing and expert support with GST registration, Form REG-14, or any amendment, reach out to Ebizfiling. Our team ensures error-free filing, timely updates, and full compliance with the latest CBIC rules.

Suggested Read :

GST Registration in India

Online Process to Change GST Address – Quick & Easy

LUT Renewal FY 2025-26: GST Exporter’s Checklist

GST Compliance Calendar with Due Dates for FY 2025-26

Highlights of the 56th GST Council Meeting 2025

Frequently Asked Questions