From 1 November 2026, amendments to non-core registration details are approved automatically after OTP verification, and cancellation applications can be approved without an officer if returns are filed.
What changed
The CGST (Amendment) Rules, 2026 (Notification No. 05/2026-Central Tax dated 26 October 2026) substituted Rules 19 and 20 of the CGST Rules from 1 November 2026. GSTN issued advisories on 1 November explaining the new portal process.
Amendments (Form GST REG-14)
Changes to the legal name (where PAN does not change), partners or directors, additional places of business, authorised signatories, goods and services, and bank accounts are now approved by the system. A change to the principal place of business still needs the officer's approval. The primary authorised signatory and one selected promoter, partner or director must complete OTP verification within three days, or the application is not accepted. The application must still be filed within 15 days of the change.
Cancellation (Form GST REG-16)
All returns due up to the proposed date of cancellation must be filed first. Composition taxpayers are then cancelled electronically. Regular taxpayers are cancelled electronically if their output tax liability is ₹2.5 lakh or less in each tax period. Above that, the final return in GSTR-10 must be filed within three days for the application to be processed without an officer. Otherwise it goes to the jurisdictional officer.
What to do
Make sure the mobile numbers and emails of your promoters and authorised signatories on the portal are current, so OTPs reach the right people. Before applying to cancel, clear all pending returns.
This update reflects the position as on 13 November 2026 and is for general information only. It is not professional advice. Please refer to the official notification or circular, or speak to us, before acting on it.