Electronic Grant of Registration for Small Taxpayers under Rules 9A and 14A.
BACKGROUND: - The Central Board of Indirect Taxes and Customs (CBIC) has introduced significant amendments in the Central Goods and Services Tax Rules , aimed at streamlining the registration process and reducing the compliance burden for small taxpayers. Two new provisions — Rule 9A (Grant of Registration Electronically) and Rule 14A (Option for Taxpayers Having Monthly Output Tax Liability Below Threshold Limit) — have been inserted to promote ease of doing business through data-driven, automated registration and simplified compliance. RULE 9A – GRANT OF REGISTRATION ELECTRONICALLY: - Objective: To enable automatic and faster grant of registration based on data analytics and risk parameters, reducing manual intervention. Key Highlights: · Applicable to persons applying for registration under Rule 8 , Rule 12, or Rule 17. · Registration is granted electronically by the ...