GSTN Advisory dated 21st February 2026: Facility for Withdrawal from Rule 14A of the CGST Rules 

The GSTN has introduced an online facility on the GST Portal enabling eligible taxpayers to seek withdrawal from the option exercised under Rule 14A of the CGST Rules by submitting Form GST REG-32. Registered persons covered under Rule 14A and presently active may opt out, subject to compliance with the prescribed legal requirements.

A registered person will not be permitted to file Form GST REG-32 unless the following conditions are satisfied:

1. where the form is filed prior to 1 April 2026, returns for a minimum period of three months must have been furnished;
2. where the form is filed on or after 1 April 2026, returns for at least one tax period must have been furnished; and
3. all returns due from the effective date of registration up to the date of filing Form GST REG-32 must have been duly filed.

Further, a taxpayer in whose case an order in Form GST REG-33 has been issued permitting withdrawal will be eligible, from the first day of the month succeeding the month in which such order is issued, to furnish details of outward supplies made to registered persons where the output tax liability exceeds Rs. 2.5 lakh.