GSTN Enables Online Facility for Withdrawal from Rule 14A Registration

The Goods and Services Tax Network has issued an advisory dated February 21, 2026, announcing a new online facility for taxpayers who wish to withdraw from registration under Rule 14A of the CGST Rules. Eligible taxpayers can now apply for withdrawal by filing Form GST REG-32 on the GST Portal.

The facility is available only to active taxpayers who are currently registered under Rule 14A. After logging in to the GST Portal, taxpayers can navigate to:

• Services
• Registration
• Application for Withdrawal from Rule 14A

The option will be visible only to those registered under Rule 14A. In the form, the field “Option for registration under Rule 14A” will be selected as “No” by default. Taxpayers must enter the reason for withdrawal and then proceed for Aadhaar authentication.

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GSTN has prescribed certain pre-conditions before filing the form:

• If the form is filed before April 1, 2026, returns for at least three months must be filed.
• If filed on or after April 1, 2026, returns for at least one tax period must be filed.
• All pending returns from the effective date of registration till the date of application must be furnished.

Aadhaar authentication is compulsory. Based on system checks, the taxpayer may have to complete:

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

Authentication is mandatory for:

• Primary Authorised Signatory
• At least one Promoter or Partner, where applicable

The Application Reference Number will be generated only after successful authentication.

GSTN has also fixed timelines:

• Draft application must be submitted within 15 days of creation.
• Aadhaar or biometric authentication must be completed within 15 days of submission.

If authentication is not completed within the time limit, the application will not proceed.

While Form GST REG-32 is pending, taxpayers cannot file:

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

Once the withdrawal is approved through Form GST REG-33, the taxpayer can furnish details of output tax liability exceeding Rs. 2.5 lakh from the first day of the next month.

GSTN has advised taxpayers to file all pending returns and complete authentication within the prescribed timelines to avoid delay or rejection.

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