The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 41 Vol. XXXIII, Naharlagun, Wednesday, February 4, 2026, Magha 15, 1947 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

————

Notification No. 18/2025 - State Tax

The 31st October, 2025

No. T-E-18012/7/2022.—In exercise of the powers conferred by Section 164 of the Arunachal Pradesh

Goods and Services Tax, 2017 (7 of 2017), the State Government, on the recommendations of the Council,

hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Rules, 2017,

namely:

(1)

These rules may be called the Arunachal Pradesh Goods and Services Tax (Fourth Amendment)

Rules, 2025.

(2)

These rules shall come into force with effect from 1st day of November,2025.

In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

rules),after rule 9, the following rule shall be inserted, namely : -

“9A. Grant of registration electronically : Notwithstanding anything contained in rule 9, any person

who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the

common portal based on data analysis and risk parameters, be granted registration electronically by the

common portal, within three working days from the date of submission of application”.

In the said rules, in sub-rule (1)of rule 10, after the words and figure “under rule 9,” the words, letters and

figures “rule 9A and rule 14A,” shall be inserted.

In the said rules, after rule 14, the following rule shall be inserted, namely :-

“14A.Option for tax payers having monthly output tax liability below threshold limit.-

(1)

Any person who has made application for registration under rule 8 and who determines that his total

output tax liability on supply of goods or services or both made to registered persons on account of

Central Tax and State tax or Union territory tax and integrated tax and compensation cess, does

not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration

electronically, in accordance with the provisions of this rule.

(2)

Any person, other than a person notified under sub-section (6D) of section 25, who has not opted for

authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.

(3)

Notwithstanding anything contained in rule 11, a person registered under this rule in a State or

Union territory shall not be eligible to obtain another registration in the same State or Union territory

under this rule against the same Permanent Account Number.

(4)

Upon successful authentication of Aadhar number, the applicant referred to in sub-rule (1) shall be

granted registration electronically by the common portal, within three working days from the date of

submission of application.

(5)

The registered person who intends to withdraw from the option availed under sub-rule (1), shall file

an application, in FORM GST REG-32, duly signed or verified through electronic verification code on

the common portal, either directly or through a Facilitation Centre notified by the Commissioner :

Provided that the registered person shall not be allowed to file such application unless he has furnished, -

(a)

returns for a period of minimum three months, where such application is filed before

1st April, 2026 ;

2 The Arunachal Pradesh Extraordinary Gazette, February 4, 2026

(b)

returns for a period of minimum one tax period, where such application is filed on or after 1st

April, 2026 ; and

(c)

all there turns due for the period from the effective date of registration till the date of application

for withdrawal :

Provided further that the registered person shall be allowed to file such application where

no proceedings under Section 29 have been initiated against such registered person.

(6)

Where there is any change in particulars furnished in FORM GST REG-01 by the person who has

been granted registration under this rule, the said registered person shall get the particulars amended

under rule 19 before filing an application for withdrawal under sub-rule (5).

(7)

Based on data analysis and risk parameters on the common portal, the provisions of sub-rule (4A)

of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar authentication,

taking photograph of the applicant along with verification of original copy of documents uploaded

along with registration application in FORM GST REG-01, shall, so far as may be, apply to application

for withdrawal filed under sub- rule (5).

(8)

The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, shall,

mutatis mutandis, apply to the application filed under sub-rule (5).

(9)

The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the provisions

of rule 9.

(10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33

allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection

of application in FORM GST REG-05, within a period specified under rule 9, as the case may be,

which shall be made available to the registered person on the common portal.

(11) The registered person who has received an order issued under sub-rule (10) allowing withdrawal

shall be able to furnish the details of output tax liability on supply of goods or services or both made

to registered persons, exceeding the output tax liability as referred to in sub-rule (1), from the first

day of succeeding month in which the said order has been issued.

(12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend the

details furnished in respect of output tax liability so as to exceed the limit of the output tax liability

specified in sub-rule (1) for the period prior to the first day of succeeding month in which the said

order has been issued.

(13) Where proceedings for cancellation of registration have been initiated by the proper officer after the

filing of withdrawal application and the said proceedings are pending, the withdrawal application

under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to approval of

application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such case”.

In the said rules, in FORM GST REG-01,-

(a)

after the word, letters and figures “FORM GST REG-01” and before the words “Application for

Registration”, for the brackets, words and figures “(See rule 8(1))”, the brackets, words, figures and

letter “(See rules 8(1) and 14A)” shall be substituted ;

(b)

in Part-B, in the table, after serial number 4 and the entries relating thereto, the following serial

numbers shall be inserted, namely : -

“4.1

Option for registration under rule 14A

YES

4.1.1

Declaration by person opting for registration under rule 14A

I hereby declare that the aforesaid business shall abide by the conditions and restrictions

specified in the Act or the rules for opting to register under rule 14A.”; and

(c)

under the heading ‘Instructions for submission of Application for Registration’, after serial number 8,

the following serial number shall be inserted, namely : -

“8A. Any person opting for registration under rule14A shall undergo OTP based authentication of

Aadhaar number”.

In the said rules, in FORM GST REG-02, after the word, letters and figures “FORM GST REG-02”, for

the brackets, words and figures “(See rule 8(5))”, the brackets, words, figures and letter “(See rules 8 (5)

and 14A)” shall be substituted.

In the said rules, for the FORM GST REG-03, the following Form shall be substituted, namely :-

The Arunachal Pradesh Extraordinary Gazette, February 4, 2026 3

“FORM GST REG - 03

(See rules 9 (2), 19 (2) and 14A)

Reference Number :

Date :

Name of the Applicant :

Address :

GSTIN/GSTP ID (if available) :

Application Reference No. (ARN) :

Date :

Notice for Seeking Additional Information/Clarification/

Documents relating to Application for

<<Registration/Amendment/Cancellation/Withdrawal>>

This is with reference to your <<registration/amendment/cancellation/withdrawal >> application filed vide

ARN <> Dated –DD/MM/YYYY. The Department has examined your application and is not satisfied with it

for the following reasons :

…

You are directed to submit your reply by . . . . . . . . . . . . .. . . . .. . . . . . . .(DD/MM/YYYY)

*You are here by directed to appear before the under signed on……….................(DD/MM/YYYY)

at ……................ (HH : MM)

If no response is received by the stipulated date or if proceedings under Section 29 is initiated against

you, your application is liable for rejection.

Please note that no further notice/reminder will be issued in this matter.

Signature

Name of the Proper Officer:

Designation :

Jurisdiction

*Not applicable for New Registration Application and Withdrawal”.

In the said rules, for the FORM GST REG-04, the following Form shall be substituted, namely :-

“FORM GST REG - 04

(See rules 9(2),19(3) and 14A)

Clarification/additional information/document for

<<Registration/Amendment/Cancellation/Withdrawal>>

Notice details

Reference No.

Date

Application details

Reference No.

Date

GSTIN/GSTP ID,

if applicable

Name of Business

(Legal)

Trade name, if any

Address

Whether any modification in the application for registration or fields is required :-

Yes

(Tick one)

4 The Arunachal Pradesh Extraordinary Gazette, February 4, 2026

Additional Information

List of Documents

uploaded

10.

Verification

I here by solemnly affirm and declare that the information given herein above is true and correct to the

best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name :

Designation/Status :

Place : . . . . . . . . . . . . . . . . . . . . . .

Date : . . . . . . . . . . . . . . . . . . . . . .

Note :

For new registration, original registration application will be available ineditable mode if option ‘Yes’ is

selected in item 7.

For amendment of registration particulars, the fields intended to be amended will be available in editable

mode if option “Yes” is selected in item 7.

For withdrawal from option availed under rule 14A, item 7 will be disabled”.

In the said rules, for the FORM GST REG-05, the following Form shall be substituted, namely :-

“FORM GST REG - 05

(See rules 9 (4), 19 (4), 23 (2) (b) and 14A)

Reference Number :

Date :

To,

Name of the Applicant :

Address :

GST IN/GST P ID (if available)

Order of Rejection of Application for <Registration/Amendment/Cancellation/Withdrawal>

This has reference to your reply filed vide ARN—dated . . . . . . . . . . . .. . . . . The reply has been examined

and the same has not been found to be satisfactory for the following reasons :

Therefore, your application is rejected in accordance with the provisions of the Act. Or

You have not replied to the notice issued vide reference No.…….....................dated .......................within

the time specified therein.Therefore,your application is hereby rejected in accordance with the provisions of

the Act.

Signature

Name

Designation

Jurisdiction”.

The Arunachal Pradesh Extraordinary Gazette, February 4, 2026 5

10.

In the said rules, after the FORM GST REG - 31, the following Form shall be inserted, namely :-

“FORM GST REG - 32

(See rule 14A (5)

Application for Withdrawal

GSTIN

Legal name

Trade name,if any

Address of Principal Place of business

Option for registration under rule 14A

(i)

Yes

(ii)

Aadhaar Authentication

(i)

Primary Authorized Signatory (auto)

(ii)

Promoter/Partner (auto)

Reason for Withdrawal

(i)

Output tax liability in respect of

supply made to registered person

exceeds two lakh fifty thousand rupees

per month.

(ii)

Other-Please specify

Verification

I . . . . . . .. . . . .hereby solemnly affirm and declare that I want to withdraw from the option availed under

sub-rule (1) of rule 14A and I understand that the provisions of sub- rule (4A), sub-rule (5) and sub-rule

(6) of rule 8 and provisions of rule 9 relating to verification of the application and physical verification of

places of business and corresponding procedures and time period shall apply to my withdrawal

application.

Signature of Authorised Signatory

Name

Designation/Status

Place : . . . . . . . . . . . . . . . . . .

Date : . . . . . . . . . . . . . . . . . . .

Instructions for submission of application for withdrawal

In ‘Option for registration under rule 14A’ field, option YES will be disabled on common portal.

Permanent Account Number shall be verified with Income Tax data base.

Aadhaar Authentication of Primary Authorised Signatory and one selected Promoter or Partner is mandatory.

Before applying for withdrawal from the option availed under rule 14A, all the pending returns till the date

of application shall be furnished. It is mandatory to furnish returns for a period of minimum three months,

where such application has been filed before 1^stApril, 2026, and a minimum one tax period, where such

application is filed on or after 1^stApril, 2026.

Please ensure that no amendment application is pending at the time of filing of FORM GST REG-32.

Once FORM GST REG-32 is filed, no amendment application will be allowed to be filed till the disposal

of application under FORM GST REG-32.

ARN will be generated only after successful OTP based authentication of Aadhaar number or completion

of the process of biometric based Aadhar authentication along with the verification of original copy of the

documents uploaded with the application in FORM GST REG-01.

Please note that filing of cancellation application will not be allowed once FORM GST REG- 32 is filed till

the disposal of application.

In case the proceedings under Section 29 have been initiated, application for withdrawal in FORM GST

REG-32 will not be allowed to be filed”.

6 The Arunachal Pradesh Extraordinary Gazette, February 4, 2026

11.

In the said rules, after the FORM GST REG - 32, the following Form shall be inserted, namely :-

“FORM GST REG - 33

(See rule 14A (10)

Reference Number - <<>>

Date–DD/MM/YYYY

To (Name)

(Address)

Registration Number (GSTIN)

Application Reference No. (ARN) Dated–DD/MM/YYYY

Order of withdrawal from option availed under sub-rule (1) of rule 14A

This has reference to your application number——— dated submitted under sub-rule (6)of rule 14A regarding

withdrawal from the option availed under sub-rule (1) of rule 14A. Your application has been examined and the

same has been accepted under the provisions of sub-rule (11) of rule 14A.ct. The amended certificate of

registration is available on your dashboard for download.

Date :

Signature

Place :

Name

Designation

Jurisdiction

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Governnment of Arunachal Pradesh,

Itanagar.

————

Published and printed by Directorate of Printing and Stationery, Naharlagun—109/2026-DoP-250+Commissioner- (Finance, T, E & N)-50-2-2026.

Note : The principal rules were published in the Gazette of Arunachal Pradesh,Extraordinary, No. 281, Vol.

XXIV,Naharlagun, Monday, August 7, 2017,vide notification No.3/2017-StateTax,dated the

19th July, 2017, published, vide number GST/23/2017, dated the 19th July, 2017 and were last

amended, vide notification No. 13/2025– State Tax, dated the 17th September, 2025, vide number

T-E-18012/7/2022, dated the 17th September, 2025.