Flow Chart - Rule 14A (GST Monthly Payment with Quarterly Filing)

Flow Chart – Rule 14A: Monthly Payment with Quarterly Filing (GST)

flowchart TD A["GST Notification
Rule 14A: Monthly Payment with Quarterly Filing"]:::title %% Reference A --> N1["As per Notification No. 32/2024 – Central Tax
Effective from 1 April 2025"]:::note %% Section 1 – Registration A --> B1["1. Registration within 3 working days under Rule 14A"]:::section %% Section 2 – Applicability A --> B2["2. When Applicable"]:::section subgraph Applicability[" "] direction TB C["Total Output Tax Liability (CGST + SGST + IGST + UTGST) ≤ ₹2,50,000 per month"]:::box D["Registered Persons (Same PAN & State)"]:::box D1["Applicable only to Regular Taxpayers – Not for Composition Scheme"]:::box end B2 --> C --> D --> D1 %% Section 3 – Requirements A --> B3["3. What Needs to Be Done"]:::section B3 --> E["Aadhaar Authentication – Mandatory"]:::box E --> F["Separate Registration Not Required (within same State & same PAN)"]:::box F --> F1["Monthly Payment via Form PMT-06 by 25th of Next Month"]:::box F1 --> F2["Quarterly Filing of GSTR-3B and GSTR-1 as per QRMP Scheme"]:::box %% Section 4 – Exit Process A --> B4["4. How to Exit Rule 14A – (Form REG-32 Application)"]:::section B4 --> G["File Form REG-32 – Application for Exit from Rule 14A"]:::form G --> G1["Acknowledgment within 15 working days by Proper Officer"]:::note %% Decision: Eligibility G --> H{"Eligibility Check"}:::cond H -->|"Before April 2026"| I["Minimum 3 Months Regular Return Filing & Compliance"]:::cond H -->|"From April 2026 onwards"| J["Completion of at least 1 Full Tax Period"]:::cond H -->|"If Proceedings Initiated u/s 29 (Cancellation)"| K["Application Rejected – Form REG-05 Issued"]:::reject K --> L["Proper Officer may initiate cancellation under Rule 21 (not Rule 9)"]:::note %% Section 5 – Restriction & Post-Exit A --> B5["5. If REG-32 Application Made"]:::section B5 --> M["No Amendment of Invoices with Back-Dated Effect before Exit Order"]:::restrict M --> M1["Return Filing Continues under Normal Provisions Post-Exit"]:::note %% Styling classDef title fill:#007bff,stroke:#0056b3,color:#fff,font-weight:bold,text-align:center; classDef section fill:#e3f2fd,stroke:#007bff,stroke-width:1.5px,color:#000,font-weight:bold; classDef box fill:#f8f9fa,stroke:#007bff,stroke-dasharray:5 5,stroke-width:1px; classDef form fill:#e1f5fe,stroke:#007bff,stroke-width:2px,font-style:italic; classDef cond fill:#fff3e0,stroke:#ff9800,stroke-width:1.5px; classDef reject fill:#ffebee,stroke:#f44336,stroke-width:2px,color:#c62828; classDef restrict fill:#fff8e1,stroke:#ff8f00,stroke-width:1.5px; classDef note fill:#f3e5f5,stroke:#9c27b0,stroke-width:1px,font-size:11px;