Background:
The 57th GST Council (08.10.2026) recommended several process reforms – automatic registration amendments and cancellations, the simplified registration scheme for e-commerce sellers, system-based refunds, an objection mechanism against blocking of ITC, common standards for show cause notices and adjudication, and extension of e-invoicing to RCM supplies. Giving effect to these recommendations required consequential changes to a large number of forms appended to the CGST Rules, 2017. The Central Goods and Services Tax (Amendment) Rules, 2026 therefore substitute, amend or insert more than 40 forms, with staggered effective dates.
What the Notification provides:
Now, the CBIC vide Notification No. 05/2026-Central Tax dated 26.10.2026 has made the following changes to the forms (effective 01.11.2026 unless otherwise stated):
[A] Composition forms:
- FORM GST CMP-02 and CMP-04 – Table 5 (category of registered person) substituted to list (i) manufacturers other than notified goods, (ii) suppliers of restaurant/catering services under clause (b) of paragraph 6 of Schedule II, (iii) any other supplier eligible under Section 10(1), and persons eligible under Section 10(2A).
- FORM GST CMP-08 – Table 3 substituted to separately report outward supplies of goods, outward supplies of services (other than those made through an ECO liable under Section 9(5)), and outward supplies of services made through an ECO where the ECO is liable to pay tax under Section 9(5); new instructions 3A to 3C clarify that composition taxpayers are not required to pay tax on Section 9(5) supplies but must include them in aggregate turnover.
- FORM GSTR-4 – Table 5 substituted on the same lines as CMP-08 and new instructions 5A to 5C inserted; FORM GSTR-4A updated for rule reference.
[B] Registration forms
- FORM GST REG-01 substituted – now refers to Rules 8(1), 9A, 14A and 14B; provides options and declarations for registration under Rule 14A (field 4.1) and Rule 14B (field 4.2, with the home-State GSTIN); captures ECO GSTIN and legal name where the ECO warehouse is declared as principal place of business; adds “E-Commerce Operator’s Warehouse under Rule 14B” and co-working space as categories of possession of premises with the prescribed document lists; includes a new nature of business activity “supply of goods exclusively through electronic commerce operator under Rule 14B”; and specifies drop-down lists of documents to be uploaded, in line with Circular No. 257/03/2026-GST.
- FORM GST REG-03, REG-04, REG-05 and REG-15 – rule references updated to the substituted Rules 19 and 20 and new Rule 14B.
- New FORM GST REG-05A – Intimation of deemed rejection of application (for registration, amendment or cancellation) where the applicant fails to respond to a notice or fails verification.
- FORM GST REG-14 substituted – Application for amendment in registration/UIN/enrolment particulars, aligned with the substituted Rule 19 and new Rule 83C.
- FORM GST REG-16 (w.e.f. 01.12.2026) – Reasons for cancellation rationalised; new option to file a NIL return for the period after the last return filed up to the date from which cancellation is sought; tables for stock, ITC reversal and tax payable recast.
- FORM GST REG-17 substituted, REG-18, REG-19, REG-20 and REG-22 amended, and REG-31 substituted – all with effect from 01.04.2027, to align with the substituted Rules 21A, 22 and 23A (system-based suspension, cancellation and revocation).
- FORM GST REG-32 and REG-33 substituted – application for withdrawal from the option under Rule 14A or Rule 14B, and the related order.
- New FORMS GST REG-34 (show cause notice for change in effective date of cancellation), REG-35 (reply), REG-36 (order dropping proceedings) and REG-37 (order changing effective date) – with effect from 01.04.2027 as specified in the Notification – and new FORM GST REG-38 (intimation of cancellation of registration by the common portal).
[C] Return forms
- FORM GSTR-3B – rule reference changed from Rule 61(5) to Rule 61(1).
- FORM GSTR-5 – instructions amended to reflect the due date of the 13th of the succeeding month.
- FORM GSTR-6 – Tables 7 and 11 omitted; instructions on same-period distribution deleted; FORM GSTR-6A updated to serve as the auto-drafted statement for the ISD under Rule 60(2).
- FORM GSTR-7A (w.e.f. 01.01.2027) – Table 7 (details of supplies and amount of tax deducted) substituted to capture invoice/document number, date and value along with the amount paid to the deductee liable for TDS and tax deducted under IGST, CGST and SGST/UTGST.
- FORM GSTR-9 and GSTR-9C – instructions amended to extend the reporting relaxations/options available for FY 2023-24 and FY 2024-25 (Tables 5D–5F, 5H–5K, 6B–6D, 15, 16, 17 and 18 of GSTR-9 and Tables 5B–5N and 14 of GSTR-9C) to “FY 2025-26 onwards”, giving continuity to the simplified annual return reporting.
[D] Refund forms
- FORM GST RFD-01 substituted (w.e.f. 01.12.2026) – statements and declarations captured in structured, system-readable format, dispensing with upload of scanned documents for zero-rated and inverted duty structure claims; new statements for merchant-export supplies and ITC details, and the declaration regarding non-prosecution for tax evasion exceeding ₹2.5 crore.
- FORM GST RFD-07 – rule reference rationalised to Rule 92(2).
[E] Demand and recovery forms
- FORM GST DRC-01 substituted (w.e.f. 01.04.2027) – summary of show cause notice now requires selection of the proceeding under which the notice is issued (Annexure A: mismatch under Rule 88D, assessment, scrutiny, audit, erroneous refund, investigation, etc., with reference to the earlier intimation/notice/report) and the grounds of demand from a standard list (Annexure B: misclassification, wrong availment of concessional notification, RCM liability, composition, valuation, nature of supply, time of supply, interest, late fee, undeclared supply, ITC issues, erroneous refund, TDS/TCS, etc.), along with a tabular statement of tax, interest, penalty and other dues by tax period, rate and place of supply.
- FORM GST DRC-01A amended (w.e.f. 01.04.2027) – pre-notice intimation to likewise specify the proceeding (Annexure A) and grounds (Annexure B).
- FORM GST DRC-07 amended (w.e.f. 01.04.2027) – summary of order to carry the SCN number and date as new serial number 1.
- FORM GST DRC-22 – split into Part A (order of provisional attachment) and Part B (order rejecting objection) under Rule 159.
- New FORMS GST DRC-26 (order restricting debit from electronic credit ledger under Rule 86A), DRC-27 (objection against such order) and DRC-28 (order on the objection – Part A allowing, Part B rejecting) – with effect from 01.04.2027.
[F] E-invoice schema
- FORM GST INV-01 (w.e.f. 01.01.2027) – schema upgraded to Version 1.2; supply type codes now include RCMDOM (domestic supply from unregistered person under RCM) and RCMIMP (import of services), in addition to B2B, B2C, SEZWP, SEZWOP, EXPWP, EXPWOP, DEXP, SEZWPA and SEZWPNA, consequent to the extension of e-invoicing vide Notification No. 04/2026-Central Tax.
Effective date:
Unless otherwise indicated above, the form changes take effect from 1st November, 2026. Changes to FORM GST REG-16 and FORM GST RFD-01 apply from 1st December, 2026; FORM GSTR-7A and FORM GST INV-01 from 1st January, 2027; and the forms linked to the revised suspension/cancellation mechanism, Rule 86A and the standardised show cause notice format (REG-17, REG-18, REG-19, REG-20, REG-22, REG-31, REG-34 to REG-37, DRC-01, DRC-01A, DRC-07, DRC-26 to DRC-28) from 1st April, 2027. Taxpayers and professionals should update their compliance templates and software accordingly.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/CBIC-NN-05-2026–Central-Tax.pdf
