{"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 & New Threshold Options"},"content":{"rendered":"
\n

On 31-10-2025, the Ministry of Finance<\/span> notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025<\/span> to amend the Central Goods and Services Tax Rules, 2017<\/span><\/a>. The provisions came into force on 1-11-2025.<\/p>\n

Key Amendments:<\/h3>\n
    \n
  1. \n

    A new provision relating to Grant of registration electronically<\/span> has been introduced:<\/p>\n

      \n
    • \n

      Any person who has applied for registration under the following provisions, will be granted registration electronically by common portal:<\/p>\n

      ✓ Application for registration;<\/p>\n

      ✓ Grant of registration to persons required to deduct tax at source or collect tax at source;<\/p>\n

      ✓ Assignment of Unique Identity Number to certain special entities.<\/p>\n<\/li>\n

    • \n

      Registration will be granted within 3 working days from the date of submission of application.<\/p>\n<\/li>\n

    • \n

      Identification on common portal will be based on data analysis and risk parameters.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

    • \n

      Another provision relating to Option for taxpayers having monthly output tax liability below threshold limit<\/span> has been introduced:<\/p>\n

        \n
      • \n

        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

      • \n

        Anyone who does not choose Aadhaar authentication is not eligible for registration<\/p>\n<\/li>\n

      • \n

        Anyone applying for GST registration (except those exempted under Section 25 (6D) will have to opt for Aadhaar authentication.<\/p>\n<\/li>\n

      • \n

        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

      • \n

        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

      • \n

        Registered person will not be allowed to file application to withdraw unless he has furnished:<\/p>\n

        ✓ returns for a period of minimum 3 months- where application is filed before 1-4-2026;<\/p>\n

        ✓ returns for a period of minimum 1 tax period- where application is filed before 1-4-2026;<\/p>\n

        ✓ all the returns due for the period from the effective date of registration till the date of application for withdrawal.<\/p>\n<\/li>\n

      • \n

        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 1st<\/span> day of succeeding month in which the order was issued.<\/p>\n<\/li>\n

      • \n

        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

      • \n

        The following Forms have been substituted:<\/p>\n

          \n
        • \n

          FORM GST REG-03;<\/p>\n<\/li>\n

        • \n

          FORM GST REG-04;<\/p>\n<\/li>\n

        • \n

          FORM GST REG-05;<\/p>\n<\/li>\n

        • \n

          FORM GST REG-32;<\/p>\n<\/li>\n

        • \n

          FORM GST REG-33.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

          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":"\nGST (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, 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Key Amendments: In the Rule 10 A relating to Furnishing of Bank Account Details of Central\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251054,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/","url_meta":{"origin":365541,"position":1},"title":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 9, 2021","format":false,"excerpt":"The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017. In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255421,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/11\/goa-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":365541,"position":2},"title":"Goa Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"October 11, 2021","format":false,"excerpt":"On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257821,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/27\/delhi-goods-and-services-tax-fourteenth-amendment-rules-2020\/","url_meta":{"origin":365541,"position":3},"title":"Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"November 27, 2021","format":false,"excerpt":"The National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide notification dated November, 2021. The amendment provides that where, a comparison of the returns furnished by a registered person under section 39 with: the details of outward supplies furnished in FORM\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":248417,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/19\/central-goods-and-services-tax-fourth-amendment-rules-2021-notified\/","url_meta":{"origin":365541,"position":4},"title":"Central Goods and Services Tax (Fourth Amendment) Rules, 2021 notified","author":"Prachi Bhardwaj","date":"May 19, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has notified CGST (Fourth Amendment) Rules, 2021 vide notification dated May 18, 2021. The Rules amend the Central Goods and Service Tax Rules, 2017 in the following manner: In Rule 23(1), after the words \u201cdate of the service of the order of\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270680,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":365541,"position":5},"title":"Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 26, 2022","format":false,"excerpt":"On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the Rajasthan Goods and Services Tax Rules, 2017. The Amendment Rules has come into effect from 05-07-2022. Key Amendment: - In Rule 21A (4), a new proviso has been\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/365541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=365541"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/365541\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/365553"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=365541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=365541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=365541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}