CBIC has launched a new facility facilitating taxpayers who have opted for registration under Rule 14A to apply for withdrawal by filing Form GST REG-32 through the portal.
This facility is available only to taxpayers registered under Rule 14A and may be availed subject to the following conditions:
(a) Returns must be furnished for a minimum period of three months, if Form GST REG-32 is filed before 1 April 2026;
(b) Returns must be furnished for a minimum of one tax period, if Form GST REG-32 is filed on or after 1 April 2026; and
(c) All returns due from the effective date of registration up to the date of filing Form GST REG-32 must be furnished.
For more information, please refer to the attached document.
