The GST Network (GSTN) has issued a set of advisories on the GST portal following the CGST (Amendment) Rules, 2026 (Notification No. 05/2026–Central Tax dated 26 October 2026). They change how GST registrations are amended and cancelled, add a new composition category and a simplified registration scheme for e-commerce sellers, and extend GST TDS registration to more scrap categories. GSTN has also announced a new e-way bill numbering format from 1 January 2027. This update summarises these changes and lists the due dates for the coming weeks.
1. GST Registration Amendment (REG-14): Faster Approval With OTP Verification
- Principal Place of Business (PPOB): A change in the PPOB will continue to be examined by the proper officer under Rule 19 of the CGST Rules.
- Other changes (legal name, addition or retirement of partners/directors/Karta, additional place of business and other REG-01 particulars): the registration certificate will stand amended on submission and online validation.
- OTP verification is mandatory for the mobile number and email of the Primary Authorised Signatory and one selected Promoter/Partner/Director. It must be completed within 3 days of submission (Services → Registration → OTP verification of GSTIN), otherwise the ARN will not be generated.
- PAN, DIN and CIN will be validated online by the system.
2. GST Registration Cancellation (REG-16): Electronic Approval in Many Cases
- The portal will first check that all returns due up to the effective date of cancellation have been filed. Where GSTR-1/IFF has been filed for a period, GSTR-3B for that period is also required.
- Composition taxpayers, NRTPs, OIDAR suppliers and ISDs: registration will be cancelled through electronic approval without officer intervention, once the returns are filed on time.
- Regular, casual and SEZ taxpayers: where the output tax liability is ₹2.5 lakh or less for each tax period, cancellation will be approved electronically. Where it exceeds ₹2.5 lakh for any period, the final return GSTR-10 must be filed within 3 days as prescribed for electronic approval; otherwise the application goes to the jurisdictional officer.
3. Composition Scheme: New Category Under Section 10(2A)
- A new category, “Person eligible for composition levy under Section 10(2A)” (Option B), has been added in REG-01, CMP-02, CMP-04 and REG-14.
- Taxpayers can select either the existing categories (Option A) or the new category (Option B), but not both.
- Composition taxpayers can now change their category through an amendment application (REG-14), and should keep the category the same across all GSTINs under the same PAN.
4. Simplified GST Registration for E-Commerce Sellers (Rule 14B)
- Eligible sellers supplying goods through e-commerce operators (ECOs) that collect TCS can take registration in a State/UT where they have no physical place of business, using the ECO’s approved warehouse address as the principal and additional place of business.
- The seller must have at least one regular and active GST registration under the same PAN in another State/UT, and the output tax liability on supplies to registered persons should not exceed ₹2.5 lakh per month.
- Such registration can be used only for supplies made through ECOs. The ECO must give consent for the warehouse address within 7 working days.
5. GST TDS Registration Extended to More Scrap Categories
Under Notification No. 07/2026–Central Tax dated 27 October 2026, GST TDS under Section 51 of the CGST Act, which already applied to metal scrap, now also covers used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap. Taxpayers in these categories who are required to deduct GST TDS should apply in Form GST REG-07, selecting “Others” under Constitution of Business and specifying the category.
6. E-Way Bill: New Numbering Format From 1 January 2027
- E-Way Bill numbers will change from 12 digits to 14 digits.
- Consolidated E-Way Bill numbers will change from 10 digits to 11 digits.
- Businesses using ERP/accounting software, APIs or Excel formats that store e-way bill numbers should get them updated well before 1 January 2027.
7. MCA Reminder: CRA-4 Cost Audit Report Without Additional Fees Till 31 December 2026
Under MCA General Circular No. 06/2026 dated 27 October 2026, Form CRA-4 (Cost Audit Report) for FY 2025-26 can be filed up to 31 December 2026 without additional fees. Annual filing relaxations under General Circular No. 05/2026 also continue: AOC-4 up to 31 December 2026 and MGT-7/MGT-7A up to 31 January 2027.
Upcoming Due Dates at a Glance
| Compliance | Period / Applicability | Due Date |
|---|---|---|
| GSTR-3B (monthly filers) | October 2026 | 20 November 2026 |
| Income Tax Return (audit cases) | AY 2026-27 | 21 November 2026 |
| GST PMT-06 (QRMP taxpayers) | October 2026 | 25 November 2026 |
| TDS/TCS deposit | Deductions made in November 2026 | 7 December 2026 |
| GSTR-1 (monthly filers) | November 2026 | 11 December 2026 |
| AOC-4 and its variants | FY 2025-26 | 31 December 2026 (extended) |
| CRA-4 (Cost Audit Report) without additional fees | FY 2025-26 | 31 December 2026 (relaxation) |
| GSTR-9 / GSTR-9C | FY 2025-26 | 31 December 2026 |
| New E-Way Bill number format | All e-way bills | From 1 January 2027 |
| MGT-7 / MGT-7A | FY 2025-26 | 31 January 2027 (extended) |
How North West Consultancy Can Help
North West Consultancy (NWC) assists businesses in India and overseas with GST registration, amendment and cancellation, composition scheme and e-commerce registrations, GST and TDS returns, e-way bill compliance, ROC filings, DSC and accounting. For help with any of the changes above, contact us.
Office: 210, Vitthal The Mall, Koba Gandhinagar Road, Near Vishwakarma Engineering College, Ahmedabad, Gujarat – 382424
Raviraj Upadhyay (Partner): +91 90338 52145
Prashant Joshi (Partner): +91 97146 56484
Email: fca.raviraj@gmail.com
Official Sources
- GST Portal – Advisories: advisories dated 1 November 2026 on REG-14 amendment, REG-16 cancellation, composition levy, Rule 14B registration and TDS registration, and advisory dated 4 November 2026 on e-way bill numbering
- CBIC Tax Information Portal: Notification Nos. 05/2026 and 07/2026–Central Tax
- Ministry of Corporate Affairs: General Circular Nos. 05/2026 and 06/2026
- Income Tax Department – Latest News (CBDT Circular No. 07/2026 on due dates)
Disclaimer: This update is for general information only and is based on official notifications and advisories available on the date of publication. It is not professional advice. Please read the official text and consult a professional before acting on it.
