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GOVERNMENT OF KARNATAKA

No. FD 05 CSL 2025

Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, Dated:06/11/2025

NOTIFICATION (4-E/2025)

In exercise of the powers conferred by section 164 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of

Karnataka, on the recommendations of the Council, hereby makes the following

rules further to amend the Karnataka Goods and Services Tax Rules, 2017,

namely:-

RULES

1.Short title and commencement.–(1) These rules may be called the

Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2025.

(2) These rules shall deemed to have come into force with effect from the 1st

day of November, 2025.

2. Insertion of new rule 9A.- In the Karnataka 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.”

3. Amendment of rule 10.-In the said rules, in rule 10, in sub-rule (1), after

the words and figure "under rule 9,", the words, letters and figures "rule 9A and

rule 14A," shall be inserted.

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Part – IVA

2025

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BENGALURU, THURSDAY, 06 NOVEMBER, 2025 KARTHIKA 15, SHAKAVARSHA 1947)

. 695

No. 695

4. Insertion of new rule 14A.-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;

(b) returns for a period of minimum one tax period, where such application

is filed on or after 1st April, 2026; and

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-

01by 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.”

5. Amendment of FORM GST REG-01.-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 NO

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.;

Registration’, after serial number 8, the following serial number shall be inserted,

namely: -

“8A. Any person opting for registration under rule 14A shall undergo OTP

based authentication of Aadhaar number.”

6. Amendment of FORM GST REG-02.-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.

7. Substitution of FORM GST REG-03.-In the said rules, for the FORM GST

REG-03, the following Form shall be substituted,namely:-

“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 satisfiedwith 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.”.

8. Substitution of FORM GST REG-04.-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/additionalinformation/documentfor

<<Registration/Amendment/Cancellation/Withdrawal>>

Notice details

Reference No.

Date

Applicationdetails

Reference No.

Date

GSTIN/GSTP ID, if

applicable

Name

Business

(Legal)

Trade name, if any

Address

7. Whether any modification in the application f or registration

or fields is required.-

Yes

(Tick one)

8. Additional Information

9. List of Documents uploaded

10. Verification

I hereby solemnly affirm and declare that the information given here

in above is true and correct to the best of my knowledge and belief and

nothing has been concealed there from.

Signature of Authorised Signatory

Name

Designation/Status:

Place:

Date:

Note: -

(a)For new registration, original registration application will be available in

editable mode if option ‘Yes’ is selected in item 7.

(b)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.

(c)For withdrawal from option availed under rule 14A, item 7 will be

disabled.”.

9. Substitution of FORM GST REG-05.-In the said rules, for the FORM GST

REG-05, the following Form shall be substituted, namely:-

“FORM GST REG-05

[Seerules 9(4), 19(4), 23(2)(b) and 14A]

Reference Number:

Date–

Name of the Applicant

Address -

GSTIN/ GSTP 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”.

10. Insertionof new FORM GST REG-32.-In the said rules, after the FORM

GST REG-31, the following Form shall be inserted, namely:-

“FORM GST REG-32

[See rule14A (5)]

Application for Withdrawal

1.GSTIN

2.Legal name

3.Tradename,ifany

4. Address of Principal Place of

business

5. Option for registration under rule

14A

(i) Yes

(ii)No

6.Aadhaar Authentication

(i) Primary Authorized Signatory (auto)

(ii)Promoter/Partner (auto)

7.Reason for Withdrawal

(a)Output tax liability in

respect

supply

made

registered person exceeds two lakh

fifty thousand rupees per month.

(b)Other -Please specify

8. 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

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

on common portal.

2.Permanent Account Number shall be verified with Income Tax database.

3.Aadhaar Authentication of Primary Authorised Signatory and one selected

Promoter or Partner is mandatory.

4.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 1stApril, 2026, and a minimum one tax period, where such

application is filed on or after 1stApril, 2026.

5.Please ensure that no amendment application is pending at the time of

filing of FORM GST REG-32.

6.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.

7.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.

8.Please note that filing of cancellation application will not be allowed once

FORM GST REG-32 is filed till the disposal of application.

9.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.”.

11. Insertion of new FORM GST REG-33.-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

(Name)

(Address)

RegistrationNumber(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.

Signature

Name

Designation

Jurisdiction

Date:

Place:”.

By Order and in the name of the

Governor of Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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Date: 2025.11.06 18:29:05 +05'30'