The Goods and Services Tax (GST) Council has announced simplification of the GST registration process for small and low-risk businesses, who will now be able to get their registration approved within 3 business days.
Applicable from November 1, the GST department said the scheme is applicable for businesses whom the GST system identifies based on data analysis, or those applicants who self-assess that their output tax liability will not exceed ₹2.5 lakh per month (inclusive of CGST, SGST/UTGST and IGST).
The GST Council, comprising Centre and state finance ministers, had approved the simplified registration scheme in its September 3 meeting.
The scheme will also provide for voluntary opting into and withdrawal from the scheme.
Announcing the scheme at the CGST building inauguration at Ghaziabad recently, Union Finance Minister, Nirmala Sitharaman, said that the simplified GST registration scheme from November 1 is expected to benefit 96 per cent of new applicants.
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“The task of the field formation is to operationalise it and ensure that there are no frictions in the process,” she said, adding that the CBIC had been asked to set up a dedicated help desk at GST Seva Kendras for GST registration to facilitate taxpayers in the application process.
Currently, over 1.54 crore businesses are registered under GST.
Meanwhile, in another update, the GST Network (GSTN) said that businesses will not be able to file GST returns which are due for three years or more, beginning the November tax period.
This includes the monthly, quarterly and annual returns for all GST-registered businesses, which will be barred from filing after the expiry of three years from the due date.
“The said restriction will be implemented on the GST portal from November 2025 Tax period, which means any return whose due date was three years back or more and hasn't been filed till November Tax period will be barred from filing,” GSTN said.
In 2023, the government had amended the GST law providing for time barring of GST return filing.
With effect from December 1, 2025, the monthly GST return form GSTR-1 and GSTR-3B, which were due on October 2022; and the annual GST return GSTR-9 for the 2020-21 fiscal, will become time-barred, the GSTN advisory dated October 29 said.
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