GST Registration Amendment Rules Changed Effective from Nov 01: New OTP Verification and Online Validation Introduced:

The Goods and Services Tax Network (GSTN) has introduced key changes to the GST registration amendment process, effective November 1, 2026, following the substitution of Rule 19 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 05/2026-Central Tax, dated October 26, 2026. Thereafter, the same changes were implemented on the GST portal too.

The application in case of amendment relating to the Principal Place of Business (PPOB) will still be examined by a Proper Officer (PO) as per the provisions of Rule 19 of the Central Goods and Services Tax Rules, 2017.

However, amendments relating to other registration details, including the legal name of the business, changes in partners, directors, Karta or other responsible persons, and the addition or deletion of an Additional Place of Business, will be processed through online validation. In such cases, the registration certificate will stand amended upon submission and successful completion of the prescribed online verification and validations.

GSTN has made OTP-based verification of the mobile number and email address of the Primary Authorised Signatory and one selected promoter, partner, director, Karta, member or trustee mandatory. Taxpayers can complete this verification through the GST portal under Services → Registration → OTP Verification of GSTIN or directly through the OTP verification facility.

Taxpayers will get three days from the date of application submission to complete the required OTP verification. If the verification is not completed successfully within this period, no Application Reference Number (ARN) will be generated. Further, PAN, Director Identification Number (DIN) and Corporate Identification Number (CIN), wherever applicable, will be validated online before ARN generation.

GSTN has advised taxpayers to provide accurate information and upload relevant supporting documents while filing Form GST REG-14. They should also ensure timely completion of all mandatory online verifications to avoid delays in the amendment process.