Facility for Withdrawal from Rule 14A
GST
Dated:- 21-2-2026
GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal.
1. Who can apply
• Active Taxpayers who are registered under Rule 14A, may apply for OPT OUT in accordance with the provisions of the law.
2. How to apply on the GST Portal
• After login, navigate to:
Services -> Registration -> Application for Withdrawal from Rule 14A
The link will be visible only if the taxpayer is registered under Rule 14A and is active.
• The field “Option for registration under Rule 14A” will be selected as “No” by default
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will have to undergo either OTP based Aadhaar authentication or Biometric based Aadhaar Authentication.
• Authentication is required for:
• Primary Authorised Signatory (mandatory), and
• At least one Promoter/Partner (where applicable).
• ARN will be generated only after successful Aadhaar authentication.
5. Important timelines
• Draft application must be submitted within 15 days of creation.
• Aadhaar/Biometric authentication must be completed within 15 days from submission.
• If authentication is not completed within the prescribed time, ARN will not be generated.
6. Restrictions during processing
• While Form GST REG-32 is pending after submission, Taxpayer ca
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