Summary: The Central Government issued Notification No. 05/2026–Central Tax dated 26 October 2026 (G.S.R. 919(E)), introducing the Central Goods and Services Tax (Amendment) Rules, 2026, with 67 numbered amendment clauses. Most provisions commence on 1 November 2026, while selected provisions take effect on 1 December 2026, 1 January 2027 or 1 April 2027. New Rule 14B establishes a registration option for eligible sellers supplying goods through e-commerce operators using the operators’ warehouses in States where the sellers have no physical presence. Substituted Rules 19 and 20 revise registration amendments and taxpayer-requested cancellation, while Rules 21, 21A, 22 and new Rule 23A address cancellation, suspension, system-based cancellation and revocation. Other amendments cover Input Service Distributors, composition returns, GST practitioner enrolment, electronic credit ledger restrictions, refund documentation, refund calculation and system-generated refund processing. Rule 89 modifies the treatment of eligible input services and attributable capital-goods credit in specified refund calculations, subject to dates and eligibility conditions. Rule 90 prescribes a ten-day refund acknowledgement or deficiency process and deemed acknowledgement in qualifying cases. The notification also amends forms across the CMP, REG, GSTR, RFD, DRC and INV series, including new forms for system-driven cancellation and objections to credit-ledger restrictions. The phased changes call for updates to GST compliance calendars, ERP configurations, refund workpapers, registration records and e-commerce fulfilment processes. Taxpayers should read each provision with its precise effective date, applicable statutory conditions and any subsequent official clarification.
- Notification, Scope and Effective Dates
- Detailed Analysis of Amendments 1–24: Rules and Procedures
- 1. Rule 14B — E-Commerce Warehouse Registration
- 2. Rule 19 — Amendment of Registration
- 3. Rule 20 — Voluntary Cancellation
- 4. Rule 21 — Grounds for Cancellation
- 5. Rule 21A — Suspension from 1 April 2027
- 6. Rule 22 — Departmental Cancellation from 1 April 2027
- 7. Rule 23A — System Revocation from 1 April 2027
- 8. Rules 36 and 39 — ISD Credit Documentation
- 9. Rule 44 — ITC Reversal
- 10. Rule 54 — ISD Invoice Treatment
- 11. Rule 60 — GSTR-6A
- 12. Rule 62 — Composition Return
- 13. Rule 63 — Non-Resident Return
- 14. Rule 83C — GST Practitioner Amendment
- 15. Rule 86 — Ledger Debit for Refund
- 16. Rule 86A — Credit Ledger Restrictions
- 17. Rule 89 — Refund Documentation and Computation
- 18. Rule 90 — Refund Acknowledgement
- 19. Rule 91 — Provisional Refund
- 20. Rule 92 — Refund Sanction
- 21. Rule 138 — Metro Railway
- 22. Rule 159 — Attachment
- Amendments 25–67: All GST Forms
- Compliance Priorities and Implementation Checklist
- Source Fidelity and Drafting Cautions
- Conclusion
- Notification No. 05/2026–Central Tax | Dated: 26th October, 2026
Notification, Scope and Effective Dates
Notification No. 05/2026–Central Tax, G.S.R. 919(E), dated 26 October 2026, was issued under section 164 of the CGST Act, 2017. Its general commencement is 1 November 2026, except where a different date is expressly prescribed. GST Council recommendations are distinct from operative rules; see GST Council recommendations and implementation.
| Date | Changes |
|---|---|
| 1 November 2026 | General commencement including Rule 14B, registration and refund procedures unless otherwise specified. |
| 1 December 2026 | Rule 19(3), Rule 44, specified Rule 89 documents, REG-16 and RFD-01. |
| 1 January 2027 | GSTR-7A and INV-01 changes. |
| 1 April 2027 | Rules 21A, 22, 23A, revised Rule 86A, specified capital-goods refund provisions and DRC changes. |
Detailed Analysis of Amendments 1–24: Rules and Procedures
1. Rule 14B — E-Commerce Warehouse Registration
Eligible suppliers with a home-State registration and physical presence may apply for another State registration using a consenting section 52 e-commerce operator warehouse as principal place of business. The stated monthly output-tax liability criterion is ₹2.5 lakh for specified B2B supplies excluding same-PAN registrations. ECO consent is sought within seven working days. Aadhaar, document and home-State premises verification requirements apply; specific deemed-approval, withdrawal, amendment and cancellation rules are provided. REG-01, REG-14, REG-32 and REG-38 are particularly relevant. See E-commerce warehouse registration.
2. Rule 19 — Amendment of Registration
REG-14 is generally due within 15 days of change. For specified principal-place changes, officer scrutiny, REG-03 notices, REG-04 replies and REG-15 approvals operate with 15-day and seven-working-day periods. Deemed amendment applies in defined cases. Legal name and key management changes affect same-PAN registrations; PAN changes require fresh registration. Sub-rule (3) begins on 1 December 2026. See GST registration reforms.
3. Rule 20 — Voluntary Cancellation
REG-16 generally must be filed within 30 days of the relevant event, with a sole-proprietor death exception. Pending returns and corresponding GSTR-3B where GSTR-1 or IFF has been filed must be considered. Submission suspends registration. Qualifying cases can be cancelled electronically and notified in REG-38; other applications go to an officer. REG-34 to REG-37 provide a procedure for reconsidering the effective cancellation date. See GST cancellation procedure.
4. Rule 21 — Grounds for Cancellation
Grounds include composition annual return default beyond three months, monthly return default for six months, quarterly return default for two tax periods, Rule 10A noncompliance and specified Rule 23 violations.
5. Rule 21A — Suspension from 1 April 2027
The officer may suspend a registration during cancellation proceedings. Specified return and bank-detail defaults can lead to portal suspension and REG-31 intimation, with a 30-day compliance opportunity. The rule restricts issuing tax invoices and charging tax during suspension and provides for retrospective revocation of suspension in prescribed circumstances.
6. Rule 22 — Departmental Cancellation from 1 April 2027
REG-17 show-cause notice gives seven working days for REG-18 reply. REG-20 drops proceedings; REG-19 records cancellation. Specified failures to remedy system suspension within 30 days trigger portal cancellation through REG-38.
7. Rule 23A — System Revocation from 1 April 2027
An eligible person whose registration is cancelled under Rule 22(5) may apply through REG-21 within 180 days, after rectifying pending returns, dues or bank details as applicable. The portal issues REG-22; intervening returns are due within 30 days after revocation.
8. Rules 36 and 39 — ISD Credit Documentation
The amendments address distribution of ITC by an Input Service Distributor and revise terminology and distribution provisions. Businesses with several GST registrations should reconcile invoices, allocation methods and ISD credit.
9. Rule 44 — ITC Reversal
Changes effective 1 December 2026 adjust cross-references and include REG-16 within the relevant reversal-reporting framework.
10. Rule 54 — ISD Invoice Treatment
The wording for services attributable to one or more distinct persons replaces narrower references to common services, affecting head-office transfer documentation.
11. Rule 60 — GSTR-6A
Relevant invoice information is to be made available to the ISD in GSTR-6A.
12. Rule 62 — Composition Return
The specified month in Rule 62(5) changes from April to June; assess the precise annual-return filing provision.
13. Rule 63 — Non-Resident Return
The specified date changes from the twentieth to the thirteenth, mirrored in GSTR-5 instructions.
14. Rule 83C — GST Practitioner Amendment
New Rule 83C permits GST practitioners to amend PCT-01 particulars through REG-14 with supporting documents.
15. Rule 86 — Ledger Debit for Refund
The credit ledger debit refers to the order prescribed under amended Rule 89(3).
16. Rule 86A — Credit Ledger Restrictions
From 1 April 2027, DRC-26 records a proper officer’s debit restriction; the taxpayer can object in DRC-27 and receive a hearing and DRC-28 order. The restriction lasts up to one year unless lifted earlier.
17. Rule 89 — Refund Documentation and Computation
Revised statements, invoice details, declarations and the debit order for IGST, CGST and SGST/UTGST apply. The specified 1.5-times domestic-supply cap is removed from Rule 89(4)(C) from 1 November 2026. The revised inverted-duty formula uses turnover of inverted-rated supply multiplied by Net ITC divided by adjusted total turnover, less tax payable on such supplies. Net ITC includes specified eligible input services (credit availed from 1 November 2026) and attributable capital-goods ITC under the phased rules (from 1 April 2027). Capital-goods credit is apportioned over 60 months under the notified formula. This requires detailed asset-wise tracking and statutory eligibility review. See Refund of ITC on input services and capital goods.
18. Rule 90 — Refund Acknowledgement
The period becomes ten days; absent RFD-02 acknowledgement or RFD-03 deficiency memo, the application is deemed acknowledged under new sub-rule (3A).
19. Rule 91 — Provisional Refund
The portal may generate RFD-04 based on system risk assessment within three working days of acknowledgement, with consequential RFD-05 payment processing.
20. Rule 92 — Refund Sanction
Specified portal-generated RFD-06 orders and RFD-05 payments facilitate automated processing and adjustment against outstanding demands.
21. Rule 138 — Metro Railway
Specified e-way bill provisions for rail transport are extended to metro railway.
22. Rule 159 — Attachment
DRC-22 distinguishes Part A attachment orders and Part B rejection of objections.
Amendments 25–67: All GST Forms
| Amendment | GST Form | Principal change |
|---|---|---|
| 25 | FORM GST CMP-02 | Composition category selection |
| 26 | FORM GST CMP-04 | Composition withdrawal category selection |
| 27 | FORM GST CMP-08 | Separate goods, services and ECO section 9(5) reporting |
| 28 | FORM GST REG-01 | Revised registration application and Rule 14B option |
| 29 | FORM GST REG-03 | Amended deficiency/clarification notice |
| 30 | FORM GST REG-04 | Amended clarification reply |
| 31 | FORM GST REG-05 | Rejection order reference |
| 32 | FORM GST REG-05A | New deemed rejection intimation |
| 33 | FORM GST REG-14 | Registration and GST practitioner amendments |
| 34 | FORM GST REG-15 | Amendment approval order references |
| 35 | FORM GST REG-16 | Cancellation application from 1 December 2026 |
| 36 | FORM GST REG-17 | Cancellation show-cause notice from 1 April 2027 |
| 37 | FORM GST REG-18 | Cancellation reply reference |
| 38 | FORM GST REG-19 | Cancellation order references |
| 39 | FORM GST REG-20 | Proceedings dropped form from 1 April 2027 |
| 40 | FORM GST REG-22 | Revocation approval order from 1 April 2027 |
| 41 | FORM GST REG-31 | Suspension intimation from 1 April 2027 |
| 42 | FORM GST REG-32 | Withdrawal from special registration options |
| 43 | FORM GST REG-33 | Withdrawal approval order |
| 44 | FORM GST REG-34 | Notice to change effective cancellation date |
| 45 | FORM GST REG-35 | Reply to REG-34 |
| 46 | FORM GST REG-36 | Order dropping cancellation-date change |
| 47 | FORM GST REG-37 | Order changing effective cancellation date |
| 48 | FORM GST REG-38 | System cancellation intimation |
| 49 | FORM GST GSTR-3B | Rule reference change |
| 50 | FORM GST GSTR-4 | Composition annual return reporting |
| 51 | FORM GST GSTR-4A | Rule reference change |
| 52 | FORM GST GSTR-5 | Instruction date revised to thirteenth |
| 53 | FORM GST GSTR-6 | ISD return table and instruction amendments |
| 54 | FORM GST GSTR-6A | ISD auto-drafted details |
| 55 | FORM GST GSTR-7A | TDS certificate fields from 1 January 2027 |
| 56 | FORM GST GSTR-9 | Annual return instructions FY 2025-26 onwards |
| 57 | FORM GST GSTR-9C | Reconciliation instructions FY 2025-26 onwards |
| 58 | FORM GST RFD-01 | Revised refund application from 1 December 2026 |
| 59 | FORM GST RFD-07 | Rule reference changes |
| 60 | FORM GST DRC-01 | Show-cause notice from 1 April 2027 |
| 61 | FORM GST DRC-01A | Pre-notice intimation classification from 1 April 2027 |
| 62 | FORM GST DRC-07 | Order summary reference from 1 April 2027 |
| 63 | FORM GST DRC-22 | Attachment and objection parts |
| 64 | FORM GST DRC-26 | New ITC ledger restriction order from 1 April 2027 |
| 65 | FORM GST DRC-27 | New taxpayer objection from 1 April 2027 |
| 66 | FORM GST DRC-28 | New order deciding objections from 1 April 2027 |
| 67 | FORM GST INV-01 | E-invoice schema v1.2 from 1 January 2027 |
Compliance Priorities and Implementation Checklist
Review the applicability of each amendment on its actual commencement date; update registration and warehouse-consent records; reconcile cancellation stock and pending returns; update composition and ISD classifications; review refund workpapers and capital-goods ITC schedules; and test e-invoice schema changes before 1 January 2027.
Source Fidelity and Drafting Cautions
The uploaded Gazette appears to contain anomalies in cross-references and clause numbering, including Rule 14B(1), Rule 14B(21), Rule 20(5) and the REG-33 withdrawal reference. These should be reproduced accurately if quoting the notification, rather than silently repaired. Check for subsequent official corrigenda. This article summarises the operative changes and is not a reproduction of every form field or statutory annexure.
Conclusion
The 2026 amendment package significantly changes GST registration, cancellation, credit-ledger and refund administration, and alters many prescribed forms. The most important operational task is a phased compliance rollout supported by source-level checking of the Gazette and statutory provisions.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 05/2026–Central Tax | Dated: 26th October, 2026
G.S.R. 919(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and Commencement. — (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2026.
(2) Save as otherwise provided in these rules, they shall come into force on the 1 st day of November,2026.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after rule 14A, the following rule shall be inserted, namely: –
“14B. Option for suppliers supplying goods through electronic commerce operator who are required to collect tax at source under section 52— (1) A person registered in a State or Union territory under rule (9) may obtain registration against the same Permanent Account Number in any other State or Union territory where the person has no physical presence, by declaring a warehouse, of an electronic commerce operator, who is required to collect tax at source under section 52 of the Act, in that State or Union territory as principal place of business, subject to the following conditions, namely: —
d. the person intends to make supply of goods through electronic commerce operator who are required to collect tax at source under section 52 of the Act;
e. the person determines that the total output tax liability on such supplies to registered persons comprising Central tax and State tax or Union territory tax and integrated tax other than a person registered on the same Permanent Account Number, does not exceed two lakh fifty thousand rupees per month;
f. the electronic commerce operator consents to the registered person for declaring the warehouse as the principal place of business.
(2) A person who intends to obtain registration under sub-rule (1) in a State or Union territory shall apply in FORM GST REG-01 and declare the Goods and Services Tax Identification Number obtained on his Permanent Account Number in any State or Union territory (hereinafter referred to as the ‘home State’) where the person has a physical presence.
(3) The applicant shall furnish the address and particulars of the warehouse of the electronic commerce operator in the State or Union territory where the person intends to obtain registration under sub-rule (1) as a principal place of business and the address and particulars of any other warehouse, in that State or Union territory, of the same or any other electronic commerce operator as an additional place of business.
(4) The application under sub-rule (2) shall be forwarded to the concerned electronic commerce operator for communicating their consent to the declaration of the warehouse as principal place of business or additional place of business, as the case may be.
(5) The electronic commerce operator may consent within seven working days and where consent is not given within that period, the application shall not be processed further.
(6) On receipt of consent from the electronic commerce operator, the application shall be forwarded to the jurisdictional officer of the home State for biometric-based Aadhaar authentication and verification of documents, if not done successfully earlier.
(7) On successful completion of the authentication and verification, the officer shall proceed to the physical verification of the principal place of business in the home State, if not done successfully earlier.
(8) On successful completion of physical verification, registration shall be granted electronically.
(9) Where the applicant fails to complete the biometric-based Aadhaar authentication and verification of documents, the application shall not be processed further.
(10) Where on physical verification, it is found that the applicant does not conduct any business in the home State:
a. the application shall be deemed to be rejected;
b. the rejection shall be intimated electronically in FORM GST REG-05A.
(11) Where the proper officer fails to carry out the physical verification within thirty days from the date of generation of the application reference number after successful completion of biometric-based Aadhaar authentication and document verification, the application shall be deemed to be approved
(12) Where registration has been granted for the principal place of business in the home State after successful completion of biometric based Aadhar Authentication, document verification and physical verification of the premises, the registration shall be granted electronically upon receipt of consent from the electronic commerce operator.
(13) The provision of grant of registration under rule 10 shall, mutatis mutandis, apply to the application submitted under this rule.
(14) The certificate of registration shall contain the details of the warehouse of electronic commerce operator declared as principal place of business and additional place of business if any, the address of principal place of business in the home State where the registered person has a physical presence.
(15) A person who has obtained registration in the home State under rule 14A and intends to obtain registration under sub-rule (1), shall before submitting an application under this rule, submit an application in FORM GST REG-32 to withdraw from the option availed under rule 14A.
(16) Where there is an amendment in the address of the warehouse of the electronic commerce operator declared as principal place or additional place of business, the registered person shall apply for amendment in FORM GST REG-14 and the provisions of sub-rule (4) relating to consent of the electronic commerce operator shall be applicable and on receipt of such consent, the address of the principal place of business or additional place of business of the registered person, as the case may be, shall stand amended accordingly.
(17) Where the electronic commerce operator withdraws the consent given to the registered person, the electronic commerce operator shall intimate the withdrawal on the common portal.
(18) Where consent has been withdrawn under sub-rule (17), the registered person may, within thirty days from the date of such intimation for withdrawal of consent submit an application in FORM GST REG-14, to change the details of principal place of business or additional place of business, as the case may be and the provisions of sub-rule (4) relating to consent of the electronic commerce operator shall be applicable.
(19) Where the change is related to any particulars of the certificate of registration other than the address of the principal place of business or additional place of business, the certificate of registration shall stand amended to the extent applied for, on submission of application in FORM GST REG-14 under sub-rule (1) of rule 19.
(20) A person registered under this rule shall, on demand by the proper officer, furnish the books of accounts, records or other information or documents required to be maintained under rule 56.
(21) Notwithstanding anything contained in sub-rule (7) of rule 56, a person who has obtained registration under this rule, shall keep and maintain at his principal place of business in the home State for each registration obtained under this rule.
(22) The electronic commerce operator shall appoint an authorised representative in each State or Union territory for arranging and providing the information required to be furnished by a person registered under this rule.
(23) Where the electronic commerce operator withdraws the permission given to the registered person to supply goods through it from a warehouse declared as his additional place of business and where the registered person has not applied for amendment of details of registration under sub-rule (16) within thirty days from the date of withdrawal of permission, the details of such place of business shall be deleted from certificate of registration.
(24) (a) A registration granted under this rule shall be deemed to be cancelled electronically by common portal and the same shall be intimated to the said person in FORM GST REG-38 where:
a. the electronic commerce operator withdraws the permission given to the registered person to supply of goods from a warehouse declared as principal place of business by the registered person or whose registration including associated registration for collection of tax at source under section 52 has been cancelled and the registered person has not applied for amendment of details of registration under sub-rule (18) within thirty days from the date of withdrawal of such permission or cancellation of such registration, as the case may be;
b. the registration obtained in the home State has been cancelled which was declared to obtain the registration under this rule;
c. the application of electronic commerce operator for change of the address declared as the principal place of business of the registered person has been approved, and the registered person, being required to amend its registration, consequently, has failed to file the requisite amendment application within thirty days of such approval.
(b) Notwithstanding anything contained in this sub-rule and rule 22, the provision of sub- rules (14), (15), (16), (17), (18), (19) and (20) of rule 20, shall mutatis mutandis apply to this sub-rule.
(25) A person who has obtained registration under this rule and intends to withdraw from the option availed under sub-rule (1), shall file an application, in FORM GST REG-32 along with the details of principal place of business as a proof his physical presence, duly signed or verified through electronic verification code on the common portal.
(26) The procedure specified under sub-rules (5), (6), (7), (8), (9), (10), (11), (12) and (13) of rule 14A shall, mutatis mutandis, apply to an application made under sub-rule (25).
(27) Notwithstanding anything contained in rule 18, a person registered under this rule shall not be required to display the registration certificate and Goods and Services Tax Identification Number on the name board at the warehouse of the electronic commerce operator.
(28) A person, other than a person notified under sub-section (6D) of section 25 of the Act, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.
(29) Notwithstanding anything contained in rule 11, a person in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory registered under this rule against the same Permanent Account Number.”
