CBIC Introduces 67 Amendments to CGST Rules, 2017; Key Changes Effective from Nov 2026:

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance (Department of Revenue) has introduced certain key amendments to the Central Goods and Services Tax Rules, 2017.

The amendments have been notified by the Central Government, in exercise of its powers granted under section 164 of the Central Goods and Services Tax (CGST) Act, 2017, vide Notification No. 05/2026–Central Tax, dated October 26, 2026.

According to the notification, the amended rules will be called as the "Central Goods and Services Tax (Amendment) Rules, 2026," effective from November 01, 2026. While some selected provisions are set to take effect from December 01, 2026, January 01, 2027 or April 01, 2027. The revised rules include 67 numbered amendment clauses.

In the Central Goods and Services Tax Rules, 2017, after rule 14A, the rule reading, "14B. Option for suppliers supplying goods through electronic commerce operator who are required to collect tax at source under section 52— (1) A person registered in a State or Union territory under rule (9) may obtain registration against the same Permanent Account Number in any other State or Union territory where the person has no physical presence, by declaring a warehouse, of an electronic commerce operator, who is required to collect tax at source under section 52 of the Act, in that State or Union territory as principal place of business, subject to the following conditions, namely:

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(29) Notwithstanding anything contained in rule 11, a person in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory registered under this rule against the same Permanent Account Number.” has been added.

Refer to the official notification for complete information.