GSTN Advisories on Registration, Cancellation and Composition Compliance Procedures

Summary: GSTN advisories issued in October 2026 and on 1 November 2026 concerning portal services, registration and composition compliance. The article records scheduled maintenance from 9:00 AM on 31 October to 1:00 PM on 1 November 2026, affecting e-Invoice data retrieval, GSTR-1 auto-population and JSON downloads. It explains registration amendment changes under Rule 19, including continued officer scrutiny of Principal Place of Business amendments, automated processing of other particulars, electronic validation and mandatory OTP verification within three days. Composition functionality now distinguishes Section 10(1) categories from the mutually exclusive Section 10(2A) category and permits category updates through REG-14 across PAN-linked GSTINs. The article also outlines TDS registration through REG-07 for dealers in used cooking oil, plastic scrap, tyre scrap and electrical or electronic waste, alongside metal scrap. Revised REG-16 cancellation processing involves validation of pending returns, electronic approval for specified taxpayers, a Rs. 2.5 lakh output-tax-liability threshold and, where applicable, a three-day GSTR-10 filing requirement; applications failing the prescribed conditions move to the jurisdictional officer. The Rule 14B facility enables eligible e-commerce sellers to register using consenting operators’ warehouses in other States or Union Territories, subject to eligibility, authentication, verification and approval conditions. Finally, the revised REG-01 introduces additional business-constitution, SEZ, premises, registration, bank-account and identification particulars. The article sets out the relevant forms, timelines and practical compliance steps for taxpayers.

Introduction

Common portal of GST under the GST law, GSTN keeps on issuing advisories on new functions / updates / on Enhancements the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of October, 2026 and 1^st November, 2026, the following advisories, clarifications have been issued so far in relation to the various compliances by GSTN Advisories:

• GSTN Advisory on Scheduled Maintenance of e-Invoice Services
• GSTN Advisory on changes in the GST Registration Amendment Process
• GSTN Advisory on Enhancements in Composition Levy Functionality under GST
• GSTN Advisory on TDS Registration Requirements for Dealers in Scrap and Other Notified Goods
• Revised Process for Approval of Registration Cancellation Application under FORM GST REG-16
• GSTN Advisory on simplified GST Registration Scheme for E-Commerce Sellers – Rule 14B of CGST Rules, 2017
• GSTN Advisory on changes in FORM GST REG-01 – Revised GST Registration Application

The gist of these Advisories is summarized hereunder for easy understanding:

GSTN Advisory on Scheduled Maintenance of e-Invoice Services

GSTN has informed taxpayers about the temporary unavailability of certain e-Invoice-related services on the GST portal due to a scheduled infrastructure upgrade.

Maintenance Schedule:

• Start: 31 October 2026 at 9:00 AM (IST)
• End: 1 November 2026 at 1:00 PM (IST)

Affected Services:

1. Retrieval and processing of e-Invoice data from Invoice Registration Portals (IRPs).

2. Auto-population of e-Invoice data in GSTR-1.

3. Download of e-Invoice JSON files through the GST portal and APIs.

Advisory to Taxpayers: Taxpayers are advised to plan their e-Invoicing, data retrieval and GSTR-1 compliance activities accordingly during the maintenance period. The affected services are expected to resume after completion of the scheduled maintenance.

(Source: GSTN Advisory dated 28.10.2026)

GSTN Advisory on changes in the GST Registration Amendment Process

GSTN has issued an advisory dated 01.11.2026 regarding changes in the GST registration amendment process pursuant to Notification No. 05/2026-Central Tax dated 26.10.2026, amending Rule 19 of the CGST Rules, 2017.

Key Highlights:

1. Amendment of Principal Place of Business (PPOB): Applications for amendment of the Principal Place of Business will continue to be examined and approved by the Proper Officer.

2. Amendment of Other Registration Particulars: Changes relating to the legal name of the business, addition/deletion/retirement of partners, directors, Karta, etc., Additional Place of Business and other registration particulars (other than PPOB) will be automatically amended upon submission and successful online validation, without examination by the Proper Officer.

3. Mandatory OTP Verification: Online verification of mobile number and email ID of the following persons is mandatory:

• Primary Authorised Signatory; and
• One selected Promoter/Partner/Director/Karta/Member/Trustee, etc.

4. Three-Day Verification Window: Taxpayers must complete the prescribed OTP verification within 3 days from submission of the amendment application. Failure to complete verification within this period will result in non-generation of ARN.

5. Online Validation: PAN, DIN and CIN, wherever applicable, will be validated electronically by the GST portal. ARN will be generated only after successful completion of the prescribed verification and validations.

6. Amended Registration Certificate: The amended Registration Certificate will be made available on the GST portal, wherever applicable, after successful completion of the prescribed verification and validations.

Taxpayers should ensure that accurate particulars and relevant supporting documents are furnished in FORM GST REG-14 and that the mandatory OTP verification is completed within the prescribed three-day period.

OTP Verification Link: https://services.gst.gov.in/services/otpVerification

The amendment introduces a simplified and largely automated process for changes in GST registration particulars, while retaining officer-level scrutiny for changes in the Principal Place of Business.

Effective on 1^st November, 2026

(Source: GSTN Advisory dated 01.11.2026)

GSTN Advisory on Enhancements in Composition Levy Functionality under GST

GSTN has introduced certain changes on the GST portal relating to the Composition Scheme, applicable to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14.

Key Highlights:

1. Introduction of New Composition Category: A new category, namely “Person eligible for composition levy under Section 10(2A)”, has been introduced on the GST portal.

2. Revised Composition Categories: Taxpayers can now select from the following options:

– Option A – Existing Categories (Multiple Selection Permitted):

• Manufacturers, other than manufacturers of notified goods for which composition option is unavailable.
• Suppliers making supplies covered under Clause (b) of Paragraph 6 of Schedule II.
• Other suppliers eligible for composition levy under Section 10(1).

– Option B – New Category (Single Selection):

• Persons eligible for composition levy under Section 10(2A).

3. Mutually Exclusive Options: Taxpayers can select either Option A or Option B. Both options cannot be selected simultaneously.

4. Change in Composition Category through REG-14: A new facility has been introduced to enable existing composition taxpayers to change or update their composition category through an amendment application in FORM GST REG-14.

5. Consistency across GSTINs: Taxpayers having multiple GST registrations under the same PAN must ensure that the selected composition category is correctly updated across all their GSTINs.

Composition taxpayers should review their existing category and ensure that the appropriate category is selected and consistently updated across all GST registrations linked to the same PAN.

Effecting on 1 November, 2026.

(Source: GSTN Advisory dated 01.11.2026)

GSTN Advisory on TDS Registration Requirements for Dealers in Scrap and Other Notified Goods

Pursuant to Notification No. 07/2026-Central Tax dated 27.10.2026, the Government has expanded the categories of goods covered under the TDS provisions of Section 51 of the CGST Act, 2017, in addition to metal scrap already covered under Notification No. 25/2024-Central Tax dated 09.10.2024.

1. Additional Categories of Goods Covered under TDS

The following goods have now been notified for TDS compliance:

• Used cooking oil – Heading 1518.
• Waste and scrap of plastics – Heading 3915.
• Waste and scrap of tyres – Heading 4004.
• Electrical and electronic waste and scrap – Heading 8549.

Metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, 1975, continues to remain covered.

2. TDS Registration Procedure

Dealers engaged in the above categories of goods are required to obtain TDS registration by filing FORM GST REG-07.

While filling Part B of Table 2 under the “Constitution of Business” section, taxpayers are required to:

• Select “Others” as the constitution of business.
• Specify the relevant category in the text box provided, such as:
  • Used Cooking Oil Dealers.
  • Waste and Scrap of Plastics Dealers.
  • Waste and Scrap of Tyres Dealers.
  • Electrical and Electronics Waste and Scrap Dealers.

3. Submission of Application

After specifying the relevant category, taxpayers must complete the remaining particulars in FORM GST REG-07 and submit the application.

Businesses dealing in the newly notified categories of scrap and waste should examine their applicability under Section 51 and ensure appropriate TDS registration through FORM GST REG-07, wherever applicable.

Effecting on 1 November, 2026.

(Source: GSTN Advisory dated 01.11.2026)

Revised Process for Approval of Registration Cancellation Application under FORM GST REG-16

GSTN has introduced a revised, system-driven process for approval of applications for cancellation of GST registration filed in FORM GST REG-16. The revised mechanism provides for electronic approval of cancellation without intervention of the Proper Officer, subject to fulfilment of prescribed conditions under Rule 20 of the CGST Rules, 2017.

Key Highlights:

1. Validation of Pending Returns

• The GST portal will verify whether all applicable returns due to be furnished on or before the effective date of cancellation have been filed.
• Cancellation applications can be submitted only after filing all such returns.
• Where FORM GSTR-1 or IFF has been furnished for a tax period, filing of FORM GSTR-3B for the corresponding period is also mandatory.

2. Pending for Returns Filing

After initial validation, the application may move to the status “Pending for Returns Filing” where certain returns up to the effective date of cancellation are required to be filed but their due dates have not yet expired.

Taxpayers must furnish such returns within their respective due dates.

3. Non-Filing of Returns

If the taxpayer fails to furnish the required returns within the prescribed timelines, the cancellation application will be referred to the jurisdictional tax officer for further action.

4. Electronic Approval of Cancellation

Where all required returns are furnished within the prescribed timelines, the application will be processed as follows:

– Composition Taxpayers, NRTPs, OIDAR Taxpayers and ISDs: Registration will be cancelled through electronic approval without intervention of the Proper Officer.

– Regular, Casual and SEZ Taxpayers: The system will examine the Output Tax Liability (OTL) for each tax period.

• OTL up to Rs. 2.5 lakh per tax period: Registration will be cancelled electronically without officer intervention.
• OTL exceeding Rs. 2.5 lakh in any tax period: Wherever applicable, the taxpayer will be required to file FORM GSTR-10 within 3 days from:
  • The due date of returns identified in the “Pending for Returns Filing” stage; or
  • The date of submission of the cancellation application, where the pending returns stage is not applicable.

The application will accordingly move to the status “Pending for Final Return”.

5. Consequences of Filing/Non-Filing of GSTR-10

• GSTR-10 filed within 3 days: Registration will be cancelled electronically without officer intervention.
• GSTR-10 not filed within 3 days: The application will be assigned to the jurisdictional tax officer for further action.

6. GSTR-10 Where Cancellation Is Approved by Tax Officer

Where the application is referred to the Proper Officer and registration is subsequently cancelled by the officer, the taxpayer will be required to file FORM GSTR-10 within 90 days from the effective date of cancellation, wherever applicable, in accordance with the existing procedure.

Important Compliance Points:

All returns due up to the effective date of cancellation must be filed before submitting FORM GST REG-16.

Taxpayers should regularly monitor the application status, particularly the “Pending for Returns Filing” and “Pending for Final Return” stages.

Where applicable, FORM GSTR-10 must be filed within the prescribed three-day period to avoid referral of the application to the jurisdictional tax officer.

The revised mechanism aims to automate GST registration cancellation through system-based validation and electronic approval, reducing officer intervention. However, timely filing of pending returns and FORM GSTR-10, wherever applicable, is essential for seamless cancellation.

Effecting on 1 November, 2026.

(Source: GSTN Advisory dated 01.11.2026)

GSTN Advisory on simplified GST Registration Scheme for E-Commerce Sellers – Rule 14B of CGST Rules, 2017

GSTN has introduced a simplified registration facility under Rule 14B of the CGST Rules, 2017, enabling eligible suppliers selling goods through e-Commerce Operators (ECOs) collecting TCS under Section 52 of the CGST Act to obtain GST registration in States/UTs where they do not have a physical place of business.

Key Features:

1. Eligibility: Applicants must have an active regular GST registration in another State/UT under the same PAN (Home State GSTIN) and should not have physical presence or an active regular registration in the State/UT where registration is sought.

2. Tax Liability Limit: Output tax liability on supplies made to registered persons must not exceed 2.5 lakh per month (including CGST, SGST/UTGST and IGST).

3. Exclusive E-Commerce Supplies: Registration under Rule 14B can be used exclusively for supplies through ECOs and cannot be used for non-e-Commerce supplies.

4. Use of ECO Warehouses: Approved warehouse addresses of ECOs can be declared as Principal Place of Business (PPoB) or Additional Place of Business (APoB), subject to the ECO’s consent.

5. ECO Consent: The concerned ECO must provide consent within 7 working days and furnish details of its Authorised Representative in the respective State/UT.

Aadhaar Authentication: Biometric-based Aadhaar authentication and document verification, wherever applicable, must be completed within 15 days from submission of Part B of FORM GST REG-01, failing which ARN will not be generated.

6. Approval of Registration: After ARN generation, the application will be deemed approved upon successful completion of the Field Visit or expiry of 30 days from ARN generation, whichever is earlier.

7. Rejection: Negative remarks during the Field Visit may result in rejection of all pending Rule 14B applications linked to the same Home State GSTIN.

8. Application Process: Applications can be filed through GST Portal under Services → Registration → New Registration by selecting the option for registration under Rule 14B in FORM GST REG-01.

Rule 14B provides significant relief to small e-Commerce sellers by allowing them to obtain GST registration in multiple States/UTs without establishing their own physical place of business, thereby facilitating wider market access through approved warehouses of e-Commerce Operators.

(Source: GSTN Advisory dated 01.11.2026)

GSTN Advisory on changes in FORM GST REG-01 – Revised GST Registration Application

GSTN has revised FORM GST REG-01 to introduce additional information requirements, standardise documentary requirements and strengthen online validation in the GST registration process.

Key Changes:

1. Constitution of Business: One Person Company (OPC) has been introduced as a separate category. Applicants are required to upload relevant supporting documents such as Certificate of Incorporation, Partnership Deed or Registration Certificate, as applicable.

2. SEZ Registration: A new field for furnishing the SEZ Entity ID has been introduced for applicants seeking registration as an SEZ Unit or SEZ Developer.

3. E-Commerce Operators under Section 9(5): A separate section has been introduced for e-Commerce Operators liable to pay tax under Section 9(5), requiring details of physical presence and authorised representatives, wherever applicable.

4. Existing Registrations: Applicants are now required to furnish additional particulars of existing registrations, including GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number, wherever applicable.

5. Principal and Additional Places of Business: The classification of possession of premises has been standardised, covering owned, rented/leased, consent-based, co-working, SEZ premises and premises held in the name of a deceased ancestor. Corresponding documentary requirements have also been specified.

6. Nature of Business Activities: Additional categories have been introduced, including factory registration, AEO details, co-working spaces, health and fitness clubs, renting/leasing of immovable property and renting/hiring of motor vehicles, vessels and aircraft.

7. Bank Account Details: Applicants may furnish details of up to 10 bank accounts at the time of registration. Where details are unavailable, they must be furnished within 30 days from issuance of FORM GST REG-06.

8. DIN of Designated Partners: LLP applicants are required to furnish the DIN of their designated partners.

9. Online Validation of Identification Numbers: CIN, FCRN, LLPIN and FLLPIN, wherever applicable, will be validated electronically. ARN will be generated only after successful completion of the prescribed validations.

Applicants should carefully review the revised FORM GST REG-01 and keep the required identification details and supporting documents ready before filing the registration application to avoid errors and delays in ARN generation and registration processing.

(Source: GSTN Advisory dated 01.11.2026)