The notification introduces Rule 9A, enabling electronic grant of GST registration within three working days based on data analysis and risk parameters. A new Rule 14A has been added to provide an option for electronic registration for taxpayers with a monthly output tax liability below Rs 2.5 lakh. It specifies conditions, Aadhaar authentication requirements, withdrawal procedures, and eligibility criteria for registration and withdrawal. New procedural forms—GST REG-32 (Application for Withdrawal) and GST REG-33 (Order of Withdrawal)—have been introduced. It also clarify verification processes, submission requirements, and application procedures on the GST common portal.