Statutory Scheme of Rule 14A at a GlanceParticular Provision Basic liability/entitlement to registration Sections 22, 24 and 25, CGST Act Procedure for registration Section 25 Aadhaar framework Section 25(6A) to 25(6D) Cancellation of registration Section 29 Application for registration Rule 8 Verification of application Rule 9 Electronic grant of registration based on risk parameters Rule 9A Registration certificate Rule 10 Separate registration within a State/UT Rule 11 Simplified registration option Rule 14A Amendment of registration Rule 19 Withdrawal application FORM GST REG-32 Acceptance of withdrawal FORM GST REG-33 Rejection / clarification REG-03 / REG-04 / REG-05Rule 14A therefore does not operate independently. IllustrationB2B taxable value Effective GST/Cess Relevant tax liability Rule 14A position ₹5 lakh 18% ₹90,000 Within limit ₹10 lakh 18% ₹1,80,000 Within limit ₹13 lakh 18% ₹2,34,000 Within limit ₹14 lakh 18% ₹2,52,000 Limit crossed ₹20 lakh 5% ₹1,00,000 Within limitAccordingly, turnover alone cannot determine Rule 14A eligibility. ExampleAssume:B2B GST liability = ₹1,80,000B2C GST liability = ₹1,50,000Total outward GST liability = ₹3,30,000. A person registered under Rule 14A in a State or Union Territory cannot obtain another registration under Rule 14A in that same State/UT against the same PAN. Rule 14A Versus Rule 9ARule 14A should also be distinguished from newly inserted Rule 9A.