Important GST Update: The Central Board of Indirect Taxes and Customs (CBIC), vide Notification No. 05/2026–Central Tax dated 26 October 2026 (G.S.R. 919(E)), has notified the Central Goods and Services Tax (Amendment) Rules, 2026, introducing additional authentication requirements for amendment of GST registration particulars.
Under the revised procedure, mere submission of a Non-Core Amendment application on the GST Portal will no longer be sufficient for completing the amendment process. Taxpayers will also be required to complete OTP-based verification of the mobile number and email address of the relevant Promoter/Partner and Primary Authorised Signatory.
Mandatory OTP Verification Within 3 Days
As per the substituted FORM GST REG-14, read with Rule 19 of the CGST Rules, 2017, online verification of the mobile number and email address of the Primary Authorised Signatory and one selected Promoter, Partner, Director, Karta, Member or Trustee, as applicable, has been made mandatory for registration amendment applications.
Significantly, Instruction No. 6 of FORM GST REG-14 provides that taxpayers will have 3 days from the date of submission of the amendment application to complete the prescribed online verification/OTP authentication.
Where the required authentication is not completed successfully within the prescribed period, the Application Reference Number (ARN) will not be generated. Accordingly, taxpayers must ensure successful completion of the authentication process and should not treat the initial submission alone as confirmation of successful filing.
New OTP Verification Facility on GST Portal
The GST Portal provides a separate facility titled “OTP Verification for GSTIN”, which can be accessed without logging into the taxpayer’s account.
Navigation:
GST Portal → Services → Registration → OTP Verification for GSTIN
Under this facility, taxpayers are required to enter the GSTIN, select the appropriate Member Type, provide the email address and complete CAPTCHA validation. For applicants who are both Promoter/Partner and Primary Authorised Signatory, the portal provides an option to select “Both”.
The relevant person must thereafter complete the prescribed OTP authentication through the portal to enable further processing of the amendment application.
Impact on Non-Core Amendments and GST Registration
The revised process introduces an additional verification safeguard for changes in GST registration particulars, including amendments relating to Promoters/Partners, Authorised Signatories and their contact details.
Although eligible Non-Core Amendments continue to be processed through the system without requiring approval from a Tax Officer, completion of the prescribed online validation is essential before the amendment can be treated as successfully processed.
The measure is intended to strengthen the authenticity of registration particulars, enhance taxpayer identification controls and reduce the risk of unauthorised modifications to GST registration records.
Important Advisory for Taxpayers and Tax Professionals
Taxpayers, Chartered Accountants, GST practitioners and other professionals handling registration amendments are advised to ensure that the relevant Promoter/Partner and Primary Authorised Signatory have access to their registered mobile numbers and email addresses and complete the required authentication within the stipulated 3-day period.
Failure to complete the authentication could prevent ARN generation, resulting in non-completion of the amendment filing process and possible compliance difficulties.
Reference and Official Links
- Notification: 05/2026–Central Tax dated 26 October 2026
- Relevant Provisions: Rule 19 of the CGST Rules, 2017 and Instructions Nos. 3 and 6 of FORM GST REG-14.
- Effective Date: 1 November 2026.
- Official Notification: Click Here to View Gazette Notification (PDF)
- GST Portal: Click Here to Access GST Portal
Source from: https://a2ztaxcorp.net/wp-content/uploads/2026/10/GSTN-Update-31.10.2026.pdf
