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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC issues Notification Regarding the Central Goods and Services Tax (Amendment) Rules, 2026

26-Oct-2026 | G.S.R. 919(E)

CBIC has issued Notification Regarding the Central Goods and Services Tax (Amendment) Rules, 2026 with effect from 1st November 2026 Key Highlights: a) New Rule 14B introduces a registration facility for eligible suppliers supplying goods through e-commerce operators using their warehouses in States where the suppliers do not have a physical presence, subject to prescribed conditions. This provision comes into effect on 1 November 2026. b) Rule 19 has been amended to prescribe timelines for registration amendments through FORM GST REG-14, scrutiny notices in FORM GST REG-03, replies in FORM GST REG-04 and approvals in FORM GST REG-15, including deemed approval in specified cases. Sub-rule (3) comes into effect on 1 December 2026. c) Rule 21 has been amended to specify additional grounds for cancellation of GST registration, including defaults in filing annual or periodic returns, non-compliance with Rule 10A and specified violations of Rule 23. These amendments come into effect on 1 April 2027. d) Rule 22 has been amended to prescribe the cancellation procedure through FORM GST REG-17, allowing seven working days to reply through FORM GST REG-18. Proceedings may be concluded through FORM GST REG-20 or cancellation ordered through FORM GST REG-19. Specified failures to resolve system-based suspension within 30 days may trigger portal-based cancellation through FORM GST REG-38. These amendments come into effect on 1 April 2027. e) Rule 90 has been amended to prescribe a ten-day period for issuing an acknowledgement in FORM GST RFD-02 or a deficiency memo in FORM GST RFD-03. If neither is issued within the prescribed period, the refund application is deemed to have been acknowledged under the newly inserted sub-rule (3A). For more information kindly refer the attached document

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