Important Keyword: Notification No. 18/2025 – Central Tax (Rate), GST Rule 9A, GST Rule 14A, GST registration amendment 2025, Auto GST registration, Aadhaar authentication GST, GST REG-32, GST REG-33, output tax liability limit, CGST Fourth Amendment Rules 2025, Finodha GST services.
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Table of Contents
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3. SUB-SECTION (i)]
[F. No. CBIC-190341/168/2025-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2025- Central Tax (Rate): Seeks to amend notification No. 26/2018-Central Tax (Rate) dated 31.12.2018.
New Delhi, the 24th October, 2025
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 26/2018-Central Tax (Rate), dated the 31 December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31st December, 2018, namely:-
In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -
"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part 11, Section 3 Sub-section (i);"
- This notification shall come into force on the Ist day of November, 2025.
(Dheeraj Sharma)
Under Secretary to Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 18/2025- Central Tax (Rate)
Q1: What is Notification No. 18/2025 – Central Tax (Rate)?
Answer:
It amends the CGST Rules, 2017 to introduce:
Rule 9A: Automatic electronic GST registration
Rule 14A: Special optional registration for taxpayers with output tax below ₹2.5 lakh/month
These changes simplify GST registration and reduce approval time.
Need GST registration help?
👉 https://finodha.in/online-gst-registration/
Q2: What is Rule 9A and why is it important?
Answer:
Rule 9A allows GST registration to be granted electronically within 3 working days by the GST portal using:
Risk profiling
Data analytics
Automated decision-making
This avoids manual delays and officer dependency.
Q3: Who can receive automatic registration under Rule 9A?
Answer:
Applicants under:
Rule 8 (normal registration)
Rule 12 (TDS/TCS registration)
Rule 17 (Non-Resident persons)
Example:
A small IT consultant applying for GST gets auto-approval in 3 days without physical verification.
Q4: What is Rule 14A under Notification No. 18/2025?
Answer:
Rule 14A allows small B2B suppliers with monthly tax liability ≤ ₹2,50,000 to obtain faster electronic registration, but only if:
Aadhaar authentication is completed
They are not in a high-risk category
They comply with filing conditions
Q5: Is Aadhaar authentication mandatory under Rule 14A?
Answer:
✔ Yes.
Applicants must undergo OTP-based Aadhaar authentication, otherwise Rule 14A benefits cannot be availed.
Get help with Aadhaar authentication issues:
👉 https://finodha.in/gst-compliance/
Q6: What happens if tax liability goes above ₹2.5 lakh after opting for Rule 14A?
Answer:
The taxpayer must withdraw from Rule 14A registration using FORM GST REG-32, and then follow normal GST rules.
Q7: Can a taxpayer have multiple GST registrations under Rule 14A in one State?
Answer:
❌ No.
Rule 14A prohibits more than one registration under the same PAN in the same State/UT.
Q8: What are the conditions for withdrawing registration under Rule 14A?
Answer:
To withdraw, the taxpayer must:
File returns for minimum 3 months (before Apr 2026) OR
File at least 1 return (after Apr 2026)
Clear all pending returns
Ensure no cancellation proceedings under Section 29 are ongoing
Q9: How long does Rule 14A withdrawal processing take?
Answer:
The officer must issue:
REG-33 (approved) OR
REG-05 (rejected)
within timelines mentioned in Rule 9.
Q10: Does Rule 14A affect business setup for small firms?
Answer:
Yes.
Small suppliers with limited B2B turnover get:
Simple verification
Faster approval
Lower compliance burden
Need help with company setup?
👉 https://finodha.in/setup-business/
Q11: What if Aadhaar authentication fails during Rule 14A registration?
Answer:
Then biometric authentication or physical verification may be required as per Rule 8(4A).
Q12: How does Notification 18/2025 benefit startups?
Answer:
Startups often begin with low turnover. Rule 14A:
Speeds up registration
Reduces initial compliance pressure
Helps get GSTIN quickly to start invoicing clients
Get your Pvt Ltd registered quickly →
👉 https://finodha.in/private-limited-company/
Q13: Are any forms modified through this notification?
Answer:
Yes. Major forms updated:
REG-01
REG-02
REG-03
REG-04
REG-05
REG-32
REG-33
Q14: What is the threshold for opting Rule 14A?
Answer:
Your monthly output tax liability must be ≤ ₹2,50,000 (including CGST, SGST, IGST & Cess).
Q15: Is Rule 14A compulsory for low-output suppliers?
Answer:
❌ No.
Rule 14A is optional, not mandatory.
Q16: Does this notification change GST tax rates?
Answer:
No.
Despite being titled “Central Tax (Rate)”, this notification only amends GST Rules, not tax rates.
⭐ Conclusion
Notification No. 18/2025 – Central Tax (Rate) is one of the most impactful updates of 2025. With electronic registration (Rule 9A) and simplified registration for low-output suppliers (Rule 14A), GST compliance becomes faster and more business-friendly.
If you want help with:
✔ GST registration
✔ Aadhaar authentication
✔ GST amendments
✔ Return filing
✔ New business setup
👉 Start GST Registration with Finodha Today
https://finodha.in/online-gst-registration/
Download PDF: Notification No. 18/2025- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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