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Link: https://taxguru.in/goods-and-service-tax/opting-rule-14a-registration-gst-complete-guide-online-withdrawal-facility.html

Opting Out of GST Rule 14A Registration: A Complete Guide to New Online Withdrawal Facility

On February 21, 2026, the Goods and Services Tax Network activated a long-awaited facility on the GST Portal, allowing taxpayers registered under Rule 14A of the Central Goods and Services Tax Rules, 2017 to formally opt out of that registration category. The mechanism operates through Form GST REG-32 — a new form that brings the exit process for Rule 14A registrants into a structured, portal-driven framework.


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