Advisory on Key Changes in the GST Registration Amendment Process

Published on: 01/11/2026 Vide Notification No. 05/2026-Central Tax Dated:26.10.2026, Rule 21 of Central Goods and Services Tax Rules, 2017, the provisions relating to amendment of registration under Rule 19 of the CGST Rules, 2017 have been substituted. The corresponding changes have been implemented on the GST portal. 1. Amendment of Principal Place of Business In case of amendment relating to the Principal Place of Business (PPOB), the application will continue to be examined by the Proper Officer in accordance with Rule 19 of Central Goods and Services Tax Rules, 2017.