02.11.2026: GSTN issued Advisory on Key Changes in the GST Registration Amendment Process
The GSTN has issued an advisory dated 1 November 2026 explaining the changes implemented on the GST portal pursuant to the substitution of Rule 19 of the CGST Rules, 2017, through Notification No. 05/2026-Central Tax dated 26 October 2026. The revised process distinguishes amendments relating to the Principal Place of Business (PPOB) from amendments to other registration particulars, thereby facilitating faster processing of routine registration amendments.
Under the revised procedure, amendments relating to the Principal Place of Business will continue to be examined and processed by the Proper Officer in accordance with Rule 19 of the CGST Rules, 2017. However, amendments relating to other particulars furnished in FORM GST REG-01, including changes in the legal name of the business, addition, deletion or retirement of partners, directors, Karta, etc., changes in the Additional Place of Business and other registration particulars (excluding PPOB), will be effected automatically upon submission of the application and successful completion of the prescribed online validations.
For such amendments, online verification of the mobile number and email address of the Primary Authorised Signatory and one selected Promoter/Partner/Director/Karta/Member/Trustee, etc., is mandatory. The prescribed OTP verification can be completed through the GST portal under Services → Registration → OTP Verification of GSTIN or through the dedicated OTP verification facility. Taxpayers are allowed a period of three days from the date of submission of the application to complete the OTP verification. If the verification is not successfully completed within this period, the Application Reference Number (ARN) will not be generated.
Further, PAN, Director Identification Number (DIN) and Corporate Identification Number (CIN), wherever applicable, will be validated online by the system, and ARN will be generated only after successful completion of the required validations. The amended Registration Certificate will thereafter be made available on the common portal, wherever applicable, upon successful completion of the prescribed verification and validations.
The Advisory can be accessed at https://www.gst.gov.in/newsandupdates/read/686
