{"id":365541,"date":"2025-11-01T17:30:55","date_gmt":"2025-11-01T12:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=365541"},"modified":"2025-11-01T16:42:38","modified_gmt":"2025-11-01T11:12:38","slug":"gst-fourth-amendment-rules-2025-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/01\/gst-fourth-amendment-rules-2025-legal-news\/","title":{"rendered":"GST (Fourth Amendment) Rules 2025: Electronic Registration, Aadhaar Authentication &amp; New Threshold Options"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 31-10-2025, the <span style=\"font-weight: bold;\">Ministry of Finance<\/span> notified the <span style=\"font-weight: bold;\">Central Goods and Services Tax (Fourth Amendment) Rules, 2025<\/span> to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ASQoWD69\" target=\"_blank\"><span class=\"Hyperlink\" style=\"font-weight: bold;\">Central Goods and Services Tax Rules, 2017<\/span><\/a>. The provisions came into force on 1-11-2025.<\/p>\n<h3>Key Amendments:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>A new provision relating to <span style=\"font-weight: bold;\">Grant of registration electronically<\/span> has been introduced:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Any person who has applied for registration under the following provisions, will be granted registration electronically by common portal:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Application for registration;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Grant of registration to persons required to deduct tax at source or collect tax at source;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Assignment of Unique Identity Number to certain special entities.<\/p>\n<\/li>\n<li>\n<p>Registration will be granted within 3 working days from the date of submission of application.<\/p>\n<\/li>\n<li>\n<p> Identification on common portal will be based on data analysis and risk parameters.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>Another provision relating to <span style=\"font-weight: bold;\">Option for taxpayers having monthly output tax liability below threshold limit<\/span> has been introduced:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Anyone who makes an application for Registration and their total monthly tax liability (including Central and State tax or Union territory tax and integrated tax and compensation cess) on supplies to registered persons is not more than Rs. 2,50,000, they can choose to register electronically.<\/p>\n<\/li>\n<li>\n<p>Anyone who does not choose Aadhaar authentication is not eligible for registration<\/p>\n<\/li>\n<li>\n<p>Anyone applying for GST registration (except those exempted under Section 25 (6D) will have to opt for Aadhaar authentication.<\/p>\n<\/li>\n<li>\n<p>Upon successful authentication, the applicant will be granted registration electronically by the common portal within 3 working days from the date of submission of application.<\/p>\n<\/li>\n<li>\n<p>Registered person who intends to withdraw will have to file an application in FORM GST REG-32, duly signed or verified through electronic verification code on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.<\/p>\n<\/li>\n<li>\n<p>Registered person will not be allowed to file application to withdraw unless he has furnished:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; returns for a period of minimum 3 months- where application is filed before 1-4-2026;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; returns for a period of minimum 1 tax period- where application is filed before 1-4-2026;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; all the returns due for the period from the effective date of registration till the date of application for withdrawal.<\/p>\n<\/li>\n<li>\n<p>Person who has received an order allowing withdrawal will be able to furnish the details of output tax liability on supply of goods or services to registered persons, exceeding the output tax liability from the 1<span style=\"vertical-align: super;\">st<\/span> day of succeeding month in which the order was issued.<\/p>\n<\/li>\n<li>\n<p>After the receiving the order of withdrawal, the details furnished should not be amended in respect of output tax liability so as to exceed the limit of output tax liability for the period prior to the 1st day of succeeding month in which the said order was issued.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The following Forms have been substituted:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>FORM GST REG-03;<\/p>\n<\/li>\n<li>\n<p>FORM GST REG-04;<\/p>\n<\/li>\n<li>\n<p>FORM GST REG-05;<\/p>\n<\/li>\n<li>\n<p>FORM GST REG-32;<\/p>\n<\/li>\n<li>\n<p>FORM GST REG-33.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Vide this amendment, the electronic grant of GST registration will be given in 3 working days.<\/p>\n","protected":false},"author":67515,"featured_media":365553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[91849,91848,35487,6241,91847,2824,58098],"class_list":["post-365541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-aadhaar-authentication-for-gst","tag-electronic-registration","tag-goods-and-services-tax","tag-gst","tag-gst-fourth-amendment-rukes-2025","tag-Ministry_of_Finance","tag-mof"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>GST (Fourth Amendment) Rules 2025 | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore key changes in GST Fourth Amendment Rules 2025: electronic registration within 3 days, Aadhaar authentication mandate, \u20b92.5 lakh tax liability option, and updated forms.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/01\/gst-fourth-amendment-rules-2025-legal-news\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST (Fourth Amendment) Rules 2025: Electronic Registration, Aadhaar Authentication &amp; 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