The Government of Gujarat, on November 24, 2025, notified the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2025, further to amend the Gujarat Goods and Services Tax Rules, 2017.
The following has been stated: -
•Gujarat has added Rule 9A to allow automatic electronic GST registration within three working days based on data analysis and risk parameters.
•A new Rule 14A permits applicants with a monthly output tax liability below ₹2.5 lakh to opt for simplified electronic registration.
•Rule 10(1) has been amended to reference Rules 9A and 14A.
•Forms GST REG-02 and REG-03 have been updated to align with the new registration provisions.
These rules shall be deemed to have come into force with effect from November 01, 2025.
The detailed notification is given in the document below.
[Notification No.: 18/2025- State Tax]
