GST registration amendment process: Key changes November

GST Registration Amendment Process: Key Changes Effective November 2026

The Central Board of Indirect Taxes and Customs (CBIC), vide Notification No. 05/2026–Central Tax dated 26 October 2026, has introduced significant changes to the procedure for amending GST registration particulars under Rule 19 of the Central Goods and Services Tax Rules, 2017.

Following the amendment, the GST portal has also been updated to incorporate the revised registration amendment mechanism. The key changes are outlined below:

1. Changes in Principal Place of Business (PPOB)

Any application seeking modification of the Principal Place of Business will continue to undergo scrutiny by the jurisdictional Proper Officer in accordance with the provisions of Rule 19 of the CGST Rules, 2017.

Accordingly, such amendments will remain subject to examination and approval by the Proper Officer.

2. Changes in Other Registration Details

For amendments involving registration particulars other than the Principal Place of Business, the revised process provides for an online validation mechanism.

This covers changes such as:

• Modification of the legal name of the business.
• Addition, removal or retirement of partners, directors, Karta and other relevant persons.
• Changes in the Additional Place of Business (APOB).
• Other modifications to the particulars furnished in FORM GST REG-01, excluding the Principal Place of Business.

Upon submission of the amendment application and successful completion of the prescribed online validations, the registration particulars will be updated without the requirement of examination by the Proper Officer, wherever applicable.

3. Mandatory OTP Verification

Under the revised procedure, OTP-based verification of the registered mobile number and email address is required for the following persons:

• Primary Authorised Signatory; and
• Any one selected Promoter, Partner, Director, Karta, Member, Trustee or other relevant person, as applicable.

The verification can be completed through the GST Common Portal using the following link:

Direct Link: https://services.gst.gov.in/services/otpVerification

Alternatively, taxpayers can access the facility through:

Services → Registration → OTP Verification of GSTIN

4. Three-Day Time Limit for OTP Verification

Taxpayers will be allowed a period of 3 days from the date of submission of the amendment application to complete the prescribed OTP verification.

If the required verification is not successfully completed within this stipulated period, the Application Reference Number (ARN) will not be generated.

Therefore, taxpayers should ensure that the required mobile number and email verification is completed within the prescribed timeframe.

5. Online Validation of PAN, DIN and CIN

Wherever applicable, the GST portal will electronically verify the following details:

• Permanent Account Number (PAN);
• Director Identification Number (DIN); and
• Corporate Identification Number (CIN).

The ARN will be generated only after successful completion of the applicable system-based validations and prescribed verification requirements.

6. Availability of Amended GST Registration Certificate

Once the required OTP verification and other applicable online validations have been completed successfully, the amended Registration Certificate will be made available to the registered taxpayer on the GST Common Portal, wherever applicable.

Important Advisory for Taxpayers

Taxpayers intending to amend their GST registration should take note of the revised procedure and ensure the following:

1. Enter correct and updated particulars in FORM GST REG-14.
2. Attach all relevant supporting documents along with the amendment application.
3. Ensure that the mobile number and email address of the Primary Authorised Signatory and selected Promoter/Partner/Director or other applicable person are accessible for OTP verification.
4. Complete the prescribed OTP verification within 3 days of submitting the application.
5. Check that the PAN, DIN and CIN details, wherever applicable, are correctly furnished to avoid validation failures.

Conclusion: The revised procedure introduces a simplified, system-driven mechanism for amendments to GST registration particulars other than the Principal Place of Business. While such changes can be processed through online verification and validation, amendments relating to the Principal Place of Business will continue to require scrutiny by the Proper Officer.

Source

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