05/2026- CT

Short summary

The Central Government, vide Notification No. 05/2026–Central Tax dated 26th October 2026, has notified the Central Goods and Services Tax (Amendment) Rules, 2026, introducing comprehensive amendments to the CGST Rules, 2017. The amendments primarily aim to simplify GST registration procedures, streamline cancellation and revocation of registration, improve refund processing, strengthen ITC controls and enhance transparency in GST administration. Key Highlights: 1. GST Registration: Introduction of Rule 14B permitting suppliers selling goods through e-commerce operators to obtain registration in other States using the e-commerce operator's warehouse, subject to prescribed conditions. 2. Amendment of Registration: Revised Rule 19 prescribing timelines, procedures and deemed approval for amendments to registration particulars. 3. Cancellation and Suspension: Comprehensive changes to Rules 20, 21, 21A and 22 relating to cancellation, suspension and revocation of GST registration. 4. Input Tax Credit: Amendments relating to Input Service Distributor (ISD) provisions and restrictions on utilisation of electronic credit ledger under Rule 86A. 5. Refund Provisions: Significant changes to Rules 89, 90, 91 and 92, including revised refund documentation, ITC debit order, deemed acknowledgement of refund applications and system-based refund processing. 6. Composition Scheme and Returns: Changes to composition taxpayer reporting requirements and various GST return forms, including CMP-02, CMP-04, CMP-08, GSTR-4 and GSTR-9. 7. E-Way Bill: Extension of relevant e-way bill provisions to transportation through metro railways. 8. GST Notices and Proceedings: Changes to DRC-01, DRC-01A and DRC-07 formats, providing structured classification of proceedings and grounds for issuance of notices. 9. Electronic Credit Ledger: Introduction of Forms GST DRC-26, DRC-27 and DRC-28 for restriction of debit from the electronic credit ledger and filing and disposal of objections. 10. E-Invoicing: Revision of the e-invoice schema from Version 1.1 to Version 1.2, introducing additional supply-type codes. Important Effective Dates: Effective date Major provisions 1 November 2026 General commencement, Rule 14B and revised cancellation provisions 1 December 2026 Specified amendments to Rules 19, 44, 89 and refund application form 1 January 2027 E-invoice schema Version 1.2 1 April 2027 Major changes to suspension, cancellation, revocation, Rule 86A and related GST forms Note: The above summary covers the major amendments across the 98-page notification. Individual provisions have different commencement dates, as specified in the notification.