Registration: new rule 14B allows a seller supplying goods through e-commerce operators to obtain registration in another State without physical presence, by declaring the e-commerce operator’s warehouse as principal place of business, subject to the operator’s consent and a tax limit of ₹2.5 lakh per month on supplies to registered persons. Rule 19 (amendment of registration) is substituted with fixed timelines, deemed approval where the officer does not act and deemed rejection where the applicant does not reply; new rule 83C provides for amendment of GST Practitioner enrolment. Rule 20 (cancellation on request) is substituted with automatic cancellation by the portal in specified cases, and rule 21 is substituted. Rules 21A, 22 and new rule 23A provide for system-based suspension, cancellation and revocation for non-filing of returns or non-furnishing of bank details from 1 April 2027.

Refunds and ISD: in rule 89, the cap of 1.5 times the value of like domestic goods for export refund is removed; a new formula for inverted duty refund is prescribed, with Net ITC including input services and, from 1 April 2027, capital goods; the order of debiting the credit ledger is prescribed. Refund applications are to be acknowledged within 10 days (earlier 15), failing which they are deemed acknowledged, and provisional refund orders may be generated by the portal within 3 working days. Rules 36, 39, 54 and 60 are amended for the Input Service Distributor. Rule 86A (blocking of credit ledger) is amended from 1 April 2027 with new forms DRC-26, DRC-27 and DRC-28.Introduces a provision for system-based processing of provisional refund orders, enabling the GST portal to generate such orders within three working days, subject to prescribed conditions.

Other changes: due date of GSTR-5 changed from the 20th to the 13th; ‘April’ replaced by ‘June’ in rule 62(5); metro railway added in rule 138(2A) for e-way bill; Part B of DRC-22 for rejection of objection against provisional attachment. Forms REG-01, REG-14, REG-16, REG-32, REG-33, RFD-01, CMP-08, GSTR-4, GSTR-6, GSTR-7A, DRC-01, DRC-01A, DRC-07, CMP-02, CMP-04, REG-17, REG-31 and INV-01 are amended or substituted and new forms REG-05A and REG-34 to REG-38 are inserted. The rules come into force on 1 November 2026, except specified provisions effective from 1 December 2026, 1 January 2027 and 1 April 2027.