{"id":75066,"date":"2026-02-21T13:04:20","date_gmt":"2026-02-21T07:34:20","guid":{"rendered":""},"modified":"2026-02-21T13:04:20","modified_gmt":"2026-02-21T07:34:20","slug":"facility-for-withdrawal-from-rule-14a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75066","title":{"rendered":"Facility for Withdrawal from Rule 14A"},"content":{"rendered":"<p>Facility for Withdrawal from Rule 14A<BR>GST<BR>Dated:- 21-2-2026<BR><BR>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.<\/p>\n<p>1. Who can apply<\/p>\n<p>    \u2022 Active Taxpayers who are registered under Rule 14A, may apply for OPT OUT in accordance with the provisions of the law.<\/p>\n<p>2. How to apply on the GST Portal<\/p>\n<p>    \u2022 After login, navigate to:<\/p>\n<p>\tServices -> Registration -> Application for Withdrawal from Rule 14A<\/p>\n<p>\tThe link will be visible only if the taxpayer is registered under Rule 14A and is active.<\/p>\n<p>    \u2022 The field &#8220;Option for registration under Rule 14A&#8221; will be selected as &#8220;No<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=71186\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>data analysis, the taxpayer will have to undergo either OTP based Aadhaar authentication or Biometric based Aadhaar Authentication.<\/p>\n<p>    \u2022 Authentication is required for:<\/p>\n<p>    \u2022 Primary Authorised Signatory (mandatory), and<\/p>\n<p>    \u2022 At least one Promoter\/Partner (where applicable).<\/p>\n<p>    \u2022 ARN will be generated only after successful Aadhaar authentication.<\/p>\n<p>5. Important timelines<\/p>\n<p>    \u2022 Draft application must be submitted within 15 days of creation.<\/p>\n<p>    \u2022 Aadhaar\/Biometric authentication must be completed within 15 days from submission.<\/p>\n<p>    \u2022 If authentication is not completed within the prescribed time, ARN will not be generated.<\/p>\n<p>6. Restrictions during processing<\/p>\n<p>    \u2022 Wh<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=71186\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Facility for Withdrawal from Rule 14AGSTDated:- 21-2-2026GSTN 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.<\/p>\n<p>1. Who <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75066","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75066"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75066\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}