The Central Goods and Services Tax (Amendment) Rules, 2026 (Notification No. 05/2026-Central Tax, dated 26 October 2026) rewrite how GST registrations are amended and cancelled, from 1 November 2026.

What changed

• Amendments are approved automatically, except a change of principal place of business. A new legal name, an additional place of business or a change of partners or directors now goes through on filing REG-14, after online validation.
• A principal place of business change still needs approval. If the officer does not act within 15 days, the change is deemed approved.
• Cancellation on request. You still apply in REG-16 within 30 days of the event, such as closing the business, but only after filing all returns due up to that date. The registration stays suspended until the case is closed. If your returns are filed and dues paid, and your output tax on B2B sales never exceeded ₹2.5 lakh in any month, the portal cancels the registration itself. Other applications go to an officer, who has 15 days to act before the cancellation is deemed approved.

For new applicants

CBIC Circular No. 257/03/2026-GST, also dated 26 October 2026, tells officers not to ask for unwarranted documents. Examples are an Udyam certificate, or queries because a director lives in another city or State. Delays or improper queries can be reported to the jurisdictional Chief Commissioner (Central Tax) or Commissioner (State Tax).

Registering for the first time? Read our GST registration guide.

Sources: Notification 05/2026-Central Tax (Gazette of India), TaxO (circulars of 26 October 2026).