Revision in E-Way Bill Numbering Format from 1st January 2027 As per the GST Advisory, due to the large number of E-Way Bills being generated, the existing numbering capacity is expected to be exhausted. Therefore, GSTN has proposed to revise the numbering formats with effect from 1st January 2027, as follows: E-Way Bill Number: Increased … Read more
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 … Read more
Changes in Composition Levy Functionality under GST GSTN has introduced certain changes on the GST Portal for taxpayers who are already registered under or wish to opt for the Composition Scheme. These changes will apply to applications filed through FORM GST REG-01, CMP-02, CMP-04 and REG-14. The important changes are explained below: 1. Introduction of … Read more
TDS Registration for Dealers in Scrap and Other Notified Goods The Government, through Notification No. 25/2024-Central Tax dated 09.10.2024, had introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap. Accordingly, GSTN had issued an advisory dated 22.10.2024 regarding TDS registration. Further, through Notification No. 07/2026-Central Tax … Read more
Revised Process for Approval of GST Registration Cancellation Application The GST Portal has revised the process for cancellation of GST registration by taxpayers through FORM GST REG-16. The revised process includes system-based validations and electronic approval of cancellation applications without tax officer intervention, subject to fulfilment of the prescribed conditions under Rule 20 of the … Read more
GST Advisory on Simplified Registration Scheme under Rule 14B As per Notification No. 05/2026-Central Tax dated 26.10.2026, GSTN has introduced a new facility on the GST Portal for obtaining registration under the Simplified Registration Scheme under Rule 14B of the CGST Rules, 2017. This scheme allows eligible suppliers selling goods through e-Commerce Operators (ECOs), who … Read more
GST Advisory on Changes in FORM GST REG-01 for GST Registration The GST Portal has issued an advisory informing taxpayers about important changes made in FORM GST REG-01 for obtaining GST registration. The revised form requires additional information and introduces standardised documentary requirements relating to the constitution of business, principal and additional places of business, … Read more
GST Instruction No 02/2026 The Central Board of Indirect Taxes and Customs (CBIC) has issued instructions to implement certain recommendations made by the GST Council in its 57th meeting held on 08.10.2026.The recommendations include removal of arrest provisions under GST, changes in e-way bill inspection and verification procedures, and introduction of a minimum threshold of … Read more
Scheduled Maintenance of e-Invoice Services (31 October–1 November 2026) GST Advisory has been issued for Scheduled Maintenance of e-Invoice Services (31 October–1 November 2026). GSTN, in its advisory dated 28 October 2026, has informed taxpayers that certain e-Invoice-related services on the GST portal (https://einvoice.gst.gov.in) will be temporarily unavailable due to a scheduled infrastructure upgrade. The … Read more
E-Invoicing Facility Introduced for Self-Invoices under RCM GST Advisory has been issued for E-Invoicing Facility Introduced for Self-Invoices under RCM. GSTN has introduced a new facility for generating e-invoices for recipient-generated self-invoices under Reverse Charge Mechanism (RCM), covering specified purchases from unregistered suppliers and import of services. This facility has been introduced following the recommendations of … Read more