GOVERNMENT OF KERALA

NOTIFICATION

In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax

Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby

makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued by

notification under G.O.(P) No.79/2017/TAXES. dated 30^th June, 2017 and published as

Taxes (B) Department

G.O.(P) No.2/2026/TD.

Dated, Thiruvananthapuram, 1st January, 2026

17th Dhanu, 1201.

േകരള സർകാർ

Government of Kerala

2026

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 15

Vol. XV

തിരുവനനപുരം,

ശനി

Thiruvananthapuram,

Saturday

2026 ജനുവരി 03

03rd January 2026

1201 ധനു 19

19th Dhanu 1201

1947 െപൗഷം 13

13th Pousha 1947

നമർ

No.

S. R. O. No. 11/2026

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Authenticity may be verified through https://compose.kerala.gov.in/

S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30^th June, 2017, namely:-

RULES

1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax

(Amendment) Rules, 2026.

(2) They shall be deemed to have come into force with effect from the 1^st day of November,

2025.

2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017,-

(i) 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.”;

(ii) 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;

(iii) after rule 14, the following rule shall be inserted, namely:-

“14A. Option for taxpayers 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 Aadhaar number, the applicant referred to in sub-rule (1)

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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, -

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

1^st April, 2026;

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

after 1^st April, 2026; and

all the returns 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

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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.”;

(iv) 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

number 8, the following serial number shall be inserted, namely: -

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

of Aadhaar number.”;

(v) 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.

(vi) 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 satisfied with it for the following reasons:

...

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

*You are hereby directed to appear before the undersigned 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.

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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.”;

(vii) 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)

Additional Information

List of Documents uploaded

10. Verification

I ..................... hereby solemnly affirm and declare that the information given hereinabove

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:

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Note: -

1. For new registration, original registration application will be available in editable mode if option

‘Yes’ is selected in item 7.

2. 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.

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

(viii) 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–

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.

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”;

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(ix) after the FORM GST REG-31, the following Forms shall be inserted, namely:-

“FORM GST REG-32

[See rule 14A (5)]

Application for Withdrawal

1. GSTIN

2. Legal name

3. Trade name, if any

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

i. Output tax liability in respect of supply

made to registered person exceeds two

lakh fifty thousand rupees per month.

ii. 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

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

portal.

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Permanent Account Number shall be verified with Income Tax database.

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^st April, 2026, and a minimum one tax period, where such application is filed on or

after 1^st April, 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 Aadhaar 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.

FORM GST REG-33

[See rule 14A (10)]

Reference Number - <<>>

Date – DD/MM/YYYY

(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

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

rule 14 A 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. The amended certificate of registration is available on your dashboard for download.

Signature

Name

Designation

Jurisdiction

Date:

Place:”.

By order of the Governor,

K.R. JYOTHILAL,

Additional Chief Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

The Government have published the Kerala Goods and Services Tax Rules, 2017, by

notification issued under G.O.(P) No.79/2017/TAXES. dated 30^th June, 2017 and published as S.R.O.

No.377/2017 in the Kerala Gazette Extraordinary No.1367 dated 30^th June, 2017 for carrying out the

purpose of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now the Government have

decided to further amend the Kerala Goods and Services Tax Rules, 2017 incorporating the

recommendations of the Goods and Services Tax Council.

The notification is intended to achieve the above object.

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2026