GST Rules 9A & 14A New Registration Update

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2. Start Your Business Call Experts 8881-069-069 GST Rules 9A & 14A: New Registration Update India has now made a significant stride in the field of GST registrations with the new provisions that were introduced in the Central Goods and Services Tax (Fourth Amendment) Rules 2025. In particular, two regulations, including Rule 9A – Grant of Registration Electronically and Rule 14A – Option to Taxpayers with Monthly Output Tax Liability below Threshold Limits, will be used to simplify the registration among the applicants and benefit small taxpayers. These are the bare bones and a professional description of what you need to be aware of. www.e-startupindia.com

3. Start Your Business Call Experts 8881-069-069 What is Rule 9A? Rule 9A will involve fully electronic and automatic registration of applicants under the portal of Goods and Services Tax Network (GSTN) that satisfy low risk criteria. Objective: To reduce the approval cycle and, wherever feasible, to avoid manual verification as well as increase the ease of doing business. Key conditions: Applicants should possess valid credentials, no fraud or non-conformance history and must pass the automated risk engine of the GSTN. Once everything is in order, a registration is granted in the course of three working days automatically. Impact: The authentic enterprises have fewer roadblocks; the chances of declining enrolment is reduced. Fraud prevention and operational transparency is also improved with the use of automation. www.e-startupindia.com

4. Start Your Business Call Experts 8881-069-069 What is Rule 14A? To avail special registration pathway rule 14A offers to small taxpayers, the small taxpayer must have a monthly output tax liability (that is, on supplies made to registered persons) less than 250,000 rupees. Key eligibility criteria: Should be registered under the normal registration (Rule 8). The monthly output tax liability (without B2C supplies) should not be more than 250,000 Rupees. The applicant has to be Aadhaar authenticated (OTP or biometric) – unless where exempt under Section 25(6D) of the GST Act. An individual is not allowed to have several registrations under Rule 14A in the same State/UT under the same PAN. www.e-startupindia.com

5. Start Your Business Call Experts 8881-069-069 Implied turnover limits (for illustration): The credit you can claim is the lower of: You must pay duty in India on foreign income Paid or deductible tax in the foreign country. I.e. in case of multiple countries of revenue, then calculate the credit country-wise and source-wise and combine it. At 1.5 % tax rate → implied max B2B turnover is ₹1.66 crore/month. At 18 % tax rate → implied max B2B turnover is ₹13.88 lakh/month. Withdrawal from this scheme: File Form GST REG-32 to opt out. There should be no pending section 29 (registration cancellation) proceedings. In the case of applications submitted prior to 1 April 2026: there should be at least three months returns before opting out. In case of the ones filed after 1 April 2026: one of the return filings is sufficient, a tax period. www.e-startupindia.com

6. Start Your Business Call Experts 8881-069-069 Why do these changes matter? Rapid registration: Rule 9A is automated so that low risk applicants would no longer have to undergo manual verification. Formalization enhances small businesses: Rule 14A provides an easier route to small businesses and freelancers having little tax outflow. Effective compliance surveillance: The authorities are free to target high-risk cases instead of doing routine checks. Clear thresholds: The monthly output tax limit of 2.5 lakh allows business enterprises to have a clear self-assessment of their eligibility. Practical considerations for businesses www.e-startupindia.com

7. Start Your Business Call Experts 8881-069-069 Go to e-File/Income Tax Forms/File Income Tax Forms/ Select Form 67. Complete Part A and B (where applicable), attachments and verify with the help of Aadhaar OTP, EVC or DSC. 4: File your ITR Report foreign income on Schedule FSI. Report on Foreign Tax Credit on Schedule TR. Make sure that the figures are the same as Form 67. 5: Keep supporting documents ready Evidence of foreign payment of taxes or deduction. Exchange rate reference You submit and the authorities recognize Form 67. ITR filing acknowledgement Key Deadlines and Pitfalls File Form 67 within the due date of your original filing of ITR under Section 139(1). There is a deadline on the date when you may lose your right to claim the Foreign Tax Credit. Make sure that the information in Form 67 and ITR are the same. You may not assert FTC on any taxation dispute in the foreign country. Claim that lower of Indian or foreign tax on such income. www.e-startupindia.com

8. Start Your Business Call Experts 8881-069-069 Benefits of Claiming FTC Helps will not pay twice as much tax on the same income. Grew your net take-home pay on foreign sources. Makes sure that it complies with Indian taxation laws. Reduces mistakes or punishment in examination. Gives financial transparency to cross-border earners. Final Thoughts When you receive foreign income and pay the tax in your foreign country, the Foreign Tax Credit can mean a lot in determining your tax position. Always fill out and submit Form 67 before filing your ITR, keep proper records, and ensure that all figures match. This not only will assist you in keeping in-line but also in maximizing your overall tax position and avoids unnecessary double taxation. www.e-startupindia.com

9. Start Your Business 069 Call Experts 8881-069- If you need further assistance or have any doubts, our experts are here to help you. Call us: 8881-069-069. Download E-Startup Mobile App and Never miss the latest updates narrating to your business. www.e-startupindia.com

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