CGST Rule 14A (effective Nov 1, 2025) provides a voluntary, simplified, and fast-track GST registration process for small taxpayers with a monthly B2B output tax liability up to Rs 2.5 lakh. Active registered taxpayers who had opted for registration under Rule 14A can apply for withdrawal (Opt-Out), subject to statutory conditions. The facility has been enabled for eligible taxpayers to apply for withdrawal by filing Form GST REG-32 on the GST Portal. Upon approval through Form GST REG-33, the taxpayer can furnish output tax liability details on supplies to registered persons exceeding Rs 2.5 lakh from the first day of the succeeding month in which the order is issued.