GSTN has implemented changes in the GST registration amendment process pursuant to the substitution of provisions under Rule 19 of the CGST Rules, 2017. 
Vide Notification No. 05/2026-Central Tax dated 26.10.2026, Rule 21 of the 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.
Amendments relating to the Principal Place of Business (PPOB) will continue to be examined by the Proper Officer, whereas other amendments, including changes in legal name, addition or deletion of partners/directors, additional places of business and other registration particulars, will be processed online through system-based validation. Mandatory OTP verification of the mobile number and email ID of the Primary Authorised Signatory and one selected promoter/partner/director/karta/member/trustee is required. Applicants will be given three days to complete OTP verification, failing which the Application Reference Number (ARN) will not be generated. PAN, DIN and CIN, wherever applicable, will also be validated online, and the amended Registration Certificate will be made available on the common portal after successful verification. Taxpayers are advised to furnish accurate particulars and relevant supporting documents while filing FORM GST REG-14.