राजस्थान राजपत्र
विशेष ांक
RAJASTHAN GAZETTE
Extraordinary
स धिक र प्रक शशत
Published by Authority
कार्तिक 23, शुक्रवार, शाके 1947- नवम् बर 14, 2025
Kartika 23, Friday, Saka 1947- November 14, 2025
भाग 4 (ग)
उप-खण् ड (I)
राज् य ररकार ताा न् य राज् य-प्राधिकाररयों द्वारा जारी ककये गये (रामा् य देेशों, उप-
ववधियों ददे को रम्म्मलित करते हुए) रामा् य कानन र्नयम।
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, November 10, 2025
G.S.R.100 .-In exercise of the powers conferred by section 164 of the Rajasthan Goods
and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government, on the
recommendations of the Council, hereby makes the following rules further to amend the
Rajasthan Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth
Amendment)
Rules, 2025.
(2) These rules shall come into force with effect from 1st day of November, 2025.
2. In the Rajasthan 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. 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.
4. In the said rules, 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
499 राजस्ाान राज-पत्र, नवम् बर 14, 2025 भाग 4 (ग)
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
(c) 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
भाग 4 (ग) राजस्ाान राज-पत्र, नवम् बर 14, 2025 500
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. 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
501 राजस्ाान राज-पत्र, नवम् बर 14, 2025 भाग 4 (ग)
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.”; 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 rule 14A shall undergo
OTP based authentication of Aadhaar number.”
6. 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. 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–
To
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>>
भाग 4 (ग) राजस्ाान राज-पत्र, नवम् बर 14, 2025 502
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:
1.
2.
3.
…
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.
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. 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 >>
1. Notice details
Reference
No.
Date
2. Application details
Reference
No.
Date
3. GSTIN/GSTP ID, if
applicable
4. Name of Business
(Legal)
503 राजस्ाान राज-पत्र, नवम् बर 14, 2025 भाग 4 (ग)
5. Trade name, if any
6. Address
7. Whether any modification in the application for registration or fields
is required.-
Yes
No
(Tick one)
8. Additional Information
9. 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 there from.
Signature of Authorised Signatory
Name :
Designation/Status:
Place:
Date:
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.”
9.
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 -
GSTIN/ GSTP ID (if available)
भाग 4 (ग) राजस्ाान राज-पत्र, नवम् बर 14, 2025 504
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:
1.
2.
3.
…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.
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
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)
505 राजस्ाान राज-पत्र, नवम् बर 14, 2025 भाग 4 (ग)
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
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 1st
April, 2026, and a minimum one tax period, where such application is filed on or after
1st April, 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.
In the said rules, after the FORM GST REG-32, the following Form shall be inserted,
namely:—
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
भाग 4 (ग) राजस्ाान राज-पत्र, नवम् बर 14, 2025 506
“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 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:”
[F.12 (5)FD/Tax/2025 -20]
By Order of the Governor,
Nathmal Didel,
Joint Secretary to the Government.
____________
Government Central Press, Jaipur.