Grievance: Non-availability of Form GST REG-32
Subject: Withdrawal under Rule 14A Technical Inaccessibility
Dealers are presently unable to file Form GST REG-32 on the GST portal to withdraw from Rule 14A. This persists even after completing the mandatory 3-month lock-in period and successfully filing all requisite returns.
System Restriction
Despite meeting eligibility criteria, the facility to file the withdrawal application is missing or non-functional, preventing the transition out of Rule 14A.
Compliance Risk
This restriction prevents eligible taxpayers from declaring outward liability above ₹2.50 lakhs in GSTR-1, severely impacting statutory reporting and business operations.
Legal Context: As per Rule 14A(11), higher liability can be declared only after the withdrawal order is issued. Since the REG-32 filing facility is unavailable, dealers are facing compliance difficulty through no fault of their own.
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