Скачать или смотреть GST Tip 2204 : Simplified Registration (Rule 14A): Eligibility & Key Conditions by CA Sushil K Goyal

Small taxpayers now have a Simplified GST Registration route under Rule 14A (CGST Rules, 2017). In this video, we break down who qualifies, how to apply in REG-01, the ₹2.5 lakh monthly tax cap (B2B only), Aadhaar authentication requirements, the 3 working-day timeline from ARN, and how/when to withdraw from the Scheme.

What you’ll learn

Eligibility & Limits: Monthly tax liability (CGST, SGST, IGST, UTGST & Cess) ≤ ₹2.5 lakh; cap applies only to B2B supplies (B2C not counted for the cap).

How to Apply: Choose Rule 14A option while filing REG-01.

KYC Requirement: Aadhaar authentication is mandatory for the Authorised Signatory and one Promoter/Partner.

Timeline: 3 working days counted from ARN generation.

Withdrawal:

Mandatory: File withdrawal application once the cap is crossed.

Optional: You may voluntarily withdraw anytime.

After withdrawal is allowed, regular registration process and compliances apply.

Chapters

00:00 Intro — Why a simplified route
00:38 Eligibility & the ₹2.5L B2B cap
02:10 REG-01: Selecting Rule 14A (step-through)
03:00 Aadhaar authentication (who & how)
03:30 3 working-day timeline from ARN
04:05 Withdrawal—when it’s mandatory vs optional
05:20 FAQs (B2C, mixed supplies, common pitfalls)
06:00 Quick checklist & wrap-up

Quick checklist

Compute monthly tax liability on B2B supplies; keep B2C separate for the cap.

In REG-01, tick/choose Rule 14A correctly.

Complete Aadhaar authentication for required persons.

Track 3 working days from ARN for status.

Monitor the cap monthly; file withdrawal when limits are crossed.

References

CGST Rules, 2017 — Rule 14A (newly inserted)

Official updates: CBIC and GST Portal (check latest notifications/advisories)

Disclaimer

This video is for educational awareness. Please consult the CGST Act/Rules, official notifications/circulars, and your tax advisor for case-specific guidance.

Hashtags / SEO

#GST #GSTIndia #SimplifiedRegistration #Rule14A #REG01 #AadhaarKYC #B2B #SmallTaxpayers #IndirectTax #CGST Subscribe to the channel:    / casushilkgoyal  

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