NOTIFICATION No. 18/2025 – Central Tax New Delhi, the 31st October, 2025
-
G.S.R... (E). In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:—
(1) These rules may be called the Central 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 Central 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 para.......


