Advisory on Key Changes in the GST Registration Amendment Process
GST
Dated:- 2-11-2026
Vide Notification No. 05/2026-Central Tax Dated: 26.10.2026, Rule 21 of Central Goods and Services Tax Rules, 2017, the provisions relating to amendment of registration under Rule 19 of the CGST Rules, 2017 have been substituted. The corresponding changes have been implemented on the GST portal.
1. Amendment of Principal Place of Business
• In case of amendment relating to the Principal Place of Business (PPOB), the application will continue to be examined by the Proper Officer in accordance with Rule 19 of Central Goods and Services Tax Rules, 2017.
2. Amendment of other registration particulars
Taxpayers are advised
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tner/Director/Karta/Member/Trustee, etc., is mandatory.
• The said online verification of the mobile number and email address (OTP verification), can be done through the Common Portal using the following link:https://services.gst.gov.in/services/otpVerification which can also be accessed through: Services->Registration->OTP verification of GSTIN.
• A period of 3 days from the date of submission of the application will be provided for completing the prescribed OTP verification. If verification is not completed successfully within this period, the Application Reference Number (ARN) will not be generated.
• PAN, Director Identification Number (DIN) and Corporate Identification Number (CIN), wherever appli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =