Changes in GST Registration Amendment Process
As per Notification No. 05/2026-Central Tax dated 26.10.2026, the provisions relating to amendment of GST registration under Rule 19 of the CGST Rules, 2017 have been substituted. Accordingly, the GST Portal has introduced changes in the registration amendment process.
The important changes are explained below:
1. Amendment of Principal Place of Business (PPOB)
Where a taxpayer applies for an amendment relating to the Principal Place of Business (PPOB), the application will continue to be examined by the Proper Officer in accordance with Rule 19 of the CGST Rules, 2017.
2. Amendment of Other Registration Particulars
For amendments relating to particulars other than the Principal Place of Business, the GST Registration Certificate will be amended upon submission of the application and successful online validation.
Such amendments include changes in the legal name of the business, addition, deletion or retirement of partners, directors, Karta, etc., changes in Additional Place of Business (APOB) and other particulars of FORM GST REG-01.
The following requirements must be fulfilled:
Mandatory OTP Verification:
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.
Facility for OTP Verification:
The verification can be completed through the GST Portal using the following link:
GST Portal – OTP Verification
Alternatively, taxpayers can navigate to Services → Registration → OTP Verification of GSTIN.
Time Limit for Verification
Taxpayers must complete the prescribed OTP verification within 3 days from the date of submission of the amendment application. If verification is not successfully completed within this period, the Application Reference Number (ARN) will not be generated.
Online Validation of Identification Numbers:
PAN, Director Identification Number (DIN) and Corporate Identification Number (CIN), wherever applicable, will be validated online by the GST system. The ARN will be generated only after successful completion of the required validations.
Availability of Amended Registration Certificate:
After successful completion of the prescribed online verification and validations, the amended GST Registration Certificate will be made available to the taxpayer on the GST Portal, wherever applicable.
3. Advisory to Taxpayers
Taxpayers are advised to provide accurate registration details and upload the relevant supporting documents while filing FORM GST REG-14. They must also ensure that all prescribed online verifications are successfully completed, wherever applicable, to avoid delays in processing the amendment application.
Changes in GST Registration Amendment Process
