Starting a business just got easier. In a bid to facilitate ease of doing business for smaller players, the government has introduced Rule 14A under the CGST Rules. This new provision is a game-changer, promising GST registration within just 3 working days for eligible applicants. Here is a simplified breakdown of what this means for you and how it works. What is Rule 14A? Traditionally, the GST registration process could involve deeper scrutiny and take longer. Rule 14A introduces a simplified, technology-driven process specifically for low-risk suppliers . If you meet the criteria and your Aadhaar authentication is successful, the system creates a "trust-based" approval flow. Who is Eligible? This fast-track route is not for everyone. It is designed for small B2B suppliers who meet specific conditions: Tax Liability Limit: Your monthly output tax liability (payable on B2B supplies) must not exceed ₹2.5 Lakh . Risk Profile: You must not fall under the "high-risk" category (as per Section 25(6D)). One per State: You can only hold one such simplified registration per State/UT for a single PAN. The Key Benefits Speed: The biggest advantage is the timeline. Registration is granted within 3 working days of application. Less Paperwork: The process relies heavily on digital verification (Aadhaar), reducing the need for physical verification for low-risk cases. Automation: The approval is auto-granted by the system unless specific risk flags are triggered. Important: The Exit Mechanism This scheme is strictly for smaller players. If your business grows and your monthly tax liability exceeds the ₹2.5 Lakh limit , you are required to "graduate" from this scheme. You must file for withdrawal using Form GST REG-32 . Your GSTIN remains the same; you simply convert to a normal taxpayer status without needing a new registration. Conclusion Rule 14A is a welcome move for micro-enterprises and small suppliers, reducing the initial compliance burden. However, it comes with strict monitoring—if you cross the threshold, you must proactively upgrade your status to avoid penalties. If you need expert assistance with GST, Income tax & other financial services get in touch with us at 9959150490 & Mail id: jaidurgataxconsultants@zohomail.in