FORM GST REG-32 - Application to withdraw from the rule 14A option
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A person seeks withdrawal from the special option while retaining ordinary GST registration.
Responsible actor: The person registered under 14A applies through its authorised signatory. Provision: Rule 14A(5)–(9),(12),(13).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current registration rules checked 21 October 2026. Worked2026 branch; clearly fictional, unsigned and unissued. Current2025 substituted/inserted forms or explicit later-law qualifications apply.
Worked facts and completed entries
Rule 14A withdrawal branch: Aster was registered under the option 1 August 2026 with combined B2B output-tax liability 200000/month, below 250000. August returns are furnished 20 September; no other return is due at the 5 October application date and September is filed 20 October. At least one tax period is furnished. A prior premises amendment is completed 22 September; none is pending. No section 29 proceeding exists before or after filing. Required signatory/promoter Aadhaar authentication is completed, with no identity number reproduced. Expansion is projected to make B2B liability 300000/month from November, rather than claiming a permitted historical breach.
1–7. Prescribed withdrawal entries
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Supplies |
| 4. Principal business address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5. Option for registration under 14A | No — withdrawal selection; YES is disabled in this field. The existing registration was historically under 14A. |
| 6(i). Primary authorised signatory authentication | Meera Rao — completed in the fictional scenario; no Aadhaar/OTP displayed |
| 6(ii). Selected promoter authentication | Arun Veda — completed in the fictional scenario; no Aadhaar/OTP displayed |
| 7. Reason | Other: planned business expansion expects B2B output liability 300000/month from November; no assertion of an already allowed excess for October |
| Application / date | ILLUSTRATION-REG32-2026-1005 /5 October 2026 |
8. Prescribed verification/understanding
I, Meera Rao, want to withdraw from the option under 14A(1) and understand that rule 8(4A),(5),(6) and rule 9 application verification, physical verification where applicable and corresponding procedures/time periods apply. This is an unsigned educational declaration. Name/status:Meera Rao, authorised director. Place:Bengaluru. Date:5 October 2026. Signature:not executed.
Filing gates and next effect
| Minimum filed period | August 2026 filed; application after 1 April 2026 needs at least one tax period, not the pre-April three-month rule |
|---|---|
| All due returns | All returns due through 5 October furnished; September due 20 October is not falsely called overdue |
| Amendments | Prior amendment completed 22 September; no pending application; no further amendment while this withdrawal remains pending |
| Cancellation | No pending section 29 proceeding; cancellation application cannot be filed while withdrawal is pending |
| Effective ability to exceed threshold | Only after the REG-33 decision and from the first day of its succeeding month, not from the application date |
How this form moves the matter forward
- Identify the exact application/proceeding and current statutory route.
- Complete the specific facts and evidence for that event, with genuine references in a real filing.
- Reconcile the portal communication, dates and next legal step; a fictional model is not an authenticated decision.
Evidence supporting these entries
- Original application/notice/order and actual service record
- Specific premises/business/authorisation evidence
- Portal reference, response and resulting registration record
- 14A registration, furnished-return record, completed amendment and authentication evidence
Additional primary authority: Notification 18/2025-Central Tax,31 October 2025, effective 1 November 2025:rules 9A/14A PDF pages 13–15; REG-02 amendment and substituted REG-03/04/05 PDF pages 15–18; REG-32/33 PDF pages 18–20.
Additional primary authority: CBIC Instruction03/2025-GST,17 April 2025, PDF pages 2–4:premises evidence; pages 5–8:specific queries, ordinary/risk verification, replies and reasoned rejection.
Additional primary authority: Official CGST Act as on 11 June 2026, sections 24/25/28/29/30; cancellation does not remove prior liabilities and revocation differs from a voluntary cancellation.
Period and legal consequences
Withdrawal is not cancellation of GST registration. Filing cannot retrospectively raise earlier-period B2B output liability above the 14A cap. A later pending section 29 proceeding requires rejection and removes deemed approval. The threshold is combined monthly output tax on supplies to registered persons, not turnover or all B2C liability.
Primary source and exact locator
Official notified form source: PDF pages 18-19; printed pages 12-13.
CGST Act and government-hosted Act and Rules compilation - Rule 14A(5)–(9),(12),(13). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The person registered under 14A applies through its authorised signatory. A person seeks withdrawal from the special option while retaining ordinary GST registration.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original application/notice/order and actual service record; Specific premises/business/authorisation evidence; Portal reference, response and resulting registration record.