The GSTN has disclosed an essential update via an advisory on 21st February, 2026. A new online facility is now available for assessee who want to revoke their registration under Rule 14A of CGST. The eligible taxpayers can conveniently apply for this by completing Form GST REG 32 on the Portal.
For the active taxpayers presently registered under Rule 14A, the facility is available only to them. Taxpayers post logging in to the GST portal, can navigate to-
Only those registered under Rule 14A can see the option. In the form, the field “Option for registration under Rule 14A” will be selected as “No” by default. Taxpayers need to enter the reason for withdrawal and then proceed with Aadhaar authentication.
Specific pre-conditions are mentioned by the Goods and Services Tax Network (GSTN) before submitting the form-
Aadhaar authentication is obligatory. The taxpayer, as per the system checks, may have to complete:
Authentication is mandatory for:
Timelines are also fixed by GSTN-
The application shall not proceed if authentication is not completed within the specified time.
If Form GST REG-32 is due, then taxpayers cannot submit-
Read Also: GST Registration Online for New Users on GSTN Portal
After the withdrawal is approved via Form GST REG-33, the taxpayer can provide information regarding output tax liability surpassing Rs. 2.5 lakh from the first day of the next month.
Taxpayers are guided by the GSTN to submit all the due returns and complete authentication within the mentioned timelines to prevent delay or rejection.
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