GST Portal Advisories of 1 November 2026: REG-01, Rule 14B, Cancellation, TDS and Composition Changes
Summary of the GST portal advisories issued on 1 November 2026: revised REG-01, Rule 14B simplified registration, REG-16 cancellation, TDS registration for new goods, composition levy changes and the amendment process.
GST portal advisories 1 November 2026: GSTN published a batch of advisories on the GST portal covering registration, composition, cancellation, TDS and monthly revenue data. Most of them follow Notification No. 05/2026-Central Tax dated 26 October 2026 and Notification No. 07/2026-Central Tax dated 27 October 2026. Here is a plain-language summary of each, with what taxpayers should do. For other recent changes, see our note on Circular 264 and the Rule 96(10) omission.
At a Glance
- FORM GST REG-01 revised: OPC is a separate category, with bank account, DIN and premises-document changes.
- Rule 14B Simplified Registration: e-commerce sellers can register in a state using an e-commerce operator’s warehouse address.
- REG-16 cancellation: system-based validations and electronic approval in many cases.
- TDS registration: four more goods categories are now covered besides metal scrap.
- Composition levy: a new Section 10(2A) category, changeable through REG-14.
- Registration amendment (Rule 21): most changes take effect automatically after OTP and online validation.
- October 2026 GST collections: report published by GSTN.
1. Revised FORM GST REG-01: Key Changes
The registration application form on the GST portal has been revised to ask for more information and to standardise the documents required. The advisory refers taxpayers to pages 16 to 42 of Notification No. 05/2026-Central Tax and to Circular No. 257/03/2026-GST, both dated 26 October 2026.
- Constitution of business: One Person Company (OPC) is now a separate category, and supporting documents (such as the certificate of incorporation or partnership deed) must be uploaded according to the constitution chosen.
- SEZ: SEZ units and developers must enter the SEZ Entity ID.
- E-commerce operators under Section 9(5): a separate section captures their physical presence in the state and, where applicable, their authorised representative.
- Existing registrations: the form now asks for GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number.
- Premises (PPoB and APoB): possession is classified into owned, deceased ancestor’s property, rented or leased, consent-based, co-working space and SEZ premises, each with defined documents.
- Nature of business: the activity list is expanded to include items such as factory details, AEO details, co-working space, health and fitness clubs, renting of immovable property and renting of motor vehicles, vessels or aircraft.
- Bank accounts: up to 10 accounts can be reported. If details are not available at filing, they must be furnished within 30 days of the registration certificate in REG-06.
- LLPs: the DIN of designated partners is required.
- Online validation: CIN, FCRN, LLPIN and FLLPIN are validated online, and the ARN is generated only after successful validation.
Practical tip: keep entity documents, premises proofs and bank details ready before starting a new application, to avoid delays.
2. Simplified Registration Scheme under Rule 14B
Eligible suppliers selling goods through e-commerce operators that collect TCS under Section 52 can now register in a state where they have no physical place of business. They use approved warehouse addresses of the operator as their principal and additional places of business.
Eligibility conditions
- The state or UT must be one where the applicant has neither a physical presence nor an active regular registration, and it must not fall under the “Other Territory” category.
- Only one regular registration per PAN is allowed in a state under Rule 14B (composition, ISD, SEZ and casual taxpayers are excluded).
- The applicant needs at least one regular, active registration under the same PAN in another state (the Home State GSTIN). That GSTIN must not be registered under Rule 14A or Rule 9A or carry State Code 97.
- No proceedings under Section 29 or cancellation application may be pending for the Home State registration.
- Output tax liability on supplies to registered persons must not exceed ₹2.5 lakh per month (CGST, SGST/UTGST and IGST taken together).
- The registration can be used only for supplies made through e-commerce operators.
How the process works
- Apply: Services > Registration > New Registration, then in Part B of REG-01 select “Yes” for the Rule 14B option, accept the declaration and enter the Home State GSTIN.
- ECO address access: enter the e-commerce operator’s GSTIN (same state, regular and active, with an active TCS registration under the same PAN). An address access request goes to the operator, and once approved you can select its warehouse addresses.
- ECO consent: the operator must give consent within 7 working days, and it must also provide details of its authorised representative in the state. Without consent for the PPoB, no ARN is generated.
- Aadhaar authentication: if biometric authentication and document verification were not already done for the Home State GSTIN, the promoter/partner and primary authorised signatory must complete it at a GST Seva Kendra. The ARN is generated if verification is completed within 15 days of submitting Part B.
- Approval: after the ARN, a field visit may be assigned if one has not been done for the Home State GSTIN. The application is deemed approved on a successful visit or after 30 days from the ARN, whichever is earlier.
- Rejection risk: if a field visit linked to the Home State GSTIN gives negative remarks, all pending Rule 14B applications are auto-rejected in FORM GST REG-05A.
3. Revised Process for Cancellation under FORM GST REG-16
Self-cancellation now runs through system validations, with electronic approval where the conditions of Rule 20 are met.
- Due returns: the application can be submitted only if all returns due up to the effective cancellation date are filed. If GSTR-1 or IFF details for a period are furnished, GSTR-3B for that period must also be filed.
- Pending for Returns Filing: if some returns up to the effective date are not yet due, the application waits at this stage and the returns must be filed by their due dates. Missing them sends the application to the jurisdictional tax officer.
- Composition, NRTP, OIDAR and ISD taxpayers: cancelled by electronic approval without officer intervention.
- Regular, casual and SEZ taxpayers: if output tax liability is ₹2.5 lakh or less in each tax period, cancellation is approved electronically. If it exceeds ₹2.5 lakh in any period, GSTR-10 must be filed within three days from the due date of the returns identified in the pending stage (or from the date of application if that stage does not apply). If GSTR-10 is not filed in time, the application goes to the tax officer.
- After officer-processed cancellation: GSTR-10 remains due within 90 days of the effective date of cancellation, where applicable.
4. TDS Registration for Dealers in Scrap and Other Notified Goods
Notification No. 25/2024-Central Tax (9 October 2024) introduced TDS under Section 51 for dealers in metal scrap. Notification No. 07/2026-Central Tax (27 October 2026) adds these goods:
- Used cooking oil (heading 1518)
- Waste and scrap of plastics (heading 3915)
- Waste and scrap of tyres (heading 4004)
- Electrical and electronics waste and scrap (heading 8549)
Taxpayers in these categories must choose “Others” under “Constitution of Business” in Part B of Table 2 of FORM GST REG-07. A text box then appears where they specify the category, for example “Used Cooking Oil Dealers” or “Electrical and Electronics Waste and Scrap Dealers”. The remaining REG-07 details are then completed as usual.
5. Composition Levy: New Category and REG-14 Facility
The changes apply to applications filed through REG-01, CMP-02, CMP-04 and REG-14.
- Option A (existing, multiple selections allowed): manufacturers (other than notified goods), suppliers of the kind in clause (b) of paragraph 6 of Schedule II, and any other supplier eligible under Section 10(1).
- Option B (new, single selection): a person eligible for composition levy under Section 10(2A).
- A taxpayer can choose Option A categories or Option B, but not both together.
- Composition taxpayers can now change their category through an amendment application in FORM GST REG-14. The selected category must be updated correctly across all GSTINs under the same PAN.
6. Key Changes in the Registration Amendment Process
Under Notification No. 05/2026-Central Tax, Rule 21 on amendment of registration has been substituted, and the portal has been updated accordingly.
- Principal place of business: amendments continue to be examined by the proper officer under Rule 19.
- Other particulars (legal name, partners, directors, Karta and similar, additional places of business, and other REG-01 particulars): the certificate stands amended on submission and online validation.
- OTP verification: online verification of the mobile number and email of the primary authorised signatory and one selected promoter, partner, director, Karta, member or trustee is mandatory. It can be done through Services > Registration > OTP verification of GSTIN.
- Deadline: verification must be completed within 3 days of submission, or the ARN is not generated.
- PAN, DIN and CIN, wherever applicable, are validated online. The amended certificate is made available on the portal after successful verification and validation.
7. GST Revenue Collections for October 2026
GSTN also published the gross and net GST revenue collection report for October 2026 on 1 November 2026. The full report is available as a PDF on the GST tutorial portal.
What Taxpayers Should Do After the GST Portal Advisories of 1 November 2026
- Review the revised REG-01 requirements and arrange documents before filing new applications.
- Check whether you qualify for the Rule 14B scheme if you sell through e-commerce operators in states where you have no presence.
- Make sure mobile numbers and emails of authorised signatories and promoters are active, since amendments now depend on OTP verification within 3 days.
- Before applying for cancellation, confirm all returns up to the effective date are filed.
- Dealers in the newly notified goods should review their TDS registration position.
- Composition taxpayers should check that the right category is shown across all GSTINs under the PAN.
Detailed Articles with Download Links
We have written a separate article on each advisory, with links to download the relevant notification, circular or report:
- Revised GST REG-01 Form: what has changed and how to apply
- Rule 14B GST registration for e-commerce sellers using an ECO warehouse
- GST registration cancellation: the revised REG-16 process
- GST TDS registration for scrap, used cooking oil, plastic, tyre and e-waste
- GST composition levy: Section 10(2A) category and REG-14 change
- GST registration amendment and OTP verification (REG-14)
- GST collections October 2026: gross and net revenue
- 14-digit e-way bill number from 1 January 2027: what businesses should do
Source: GST portal News and Updates, advisories dated 1 November 2026. Please refer to the official notifications and circulars for the exact legal text.
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