The Ministry of Finance has notified the Central Goods and
Services Tax (Fourth Amendment) Rules, 2025 through
Notification No. 18/2025 dated 31 October 2025, effective
1 November 2025. The amendments introduce a new optional
registration category for small suppliers, streamline electronic
grant of registration, and revise multiple registration-related
forms. Together, these changes reflect a stronger policy emphasis
on risk-based compliance, identity authentication, and targeted
facilitation for small businesses.
1. Rule 9A – Electronic Grant of Registration
What Rule 9A Introduces?
Rule 9A provides that registration applications filed
under Rules 8 or 12 or 17 may be granted electronically
through the GST common portal within three working days,
based on Portal-driven identification, Data analytics, and Risk
parameters determined by the portal.1
