The GST Network (GSTN) has introduced Form GST REG-32 on its portal, allowing taxpayers registered under Rule 14A to opt out online, provided they meet specific return filing and Aadhaar authentication criteria. Active taxpayers wishing to withdraw must follow the application path: Login → Services → Registration → Application for Withdrawal from Rule 14A. The option for registration under this rule will be automatically set to "No," and a reason for withdrawal is required.

For those applying before April 1, 2026, at least three months of returns must be filed, while applications on or after this date require at least one tax period return. All returns from the effective registration date to the filing date must be submitted. Aadhaar authentication, either through OTP or biometric, is mandatory for the Primary Authorised Signatory and at least one Promoter/Partner, with the Application Reference Number (ARN) generated only after successful authentication.

Applicants must submit the draft application and complete authentication within 15 days. Failure to complete Aadhaar authentication within this timeline will result in no ARN being generated. While the REG-32 application is pending, taxpayers are restricted from filing core amendments, non-core amendments, or self-cancellation applications. Upon approval via Form GST REG-33, details of outward supplies exceeding ₹2.5 lakh to registered persons can be reported from the first day of the month following the order.