GST registration amendments: most changes take effect on online validation, OTP verification within 3 days

GSTN advisory explains revised REG-14 amendment process under Notification No. 05/2026-Central Tax: most amendments take effect after online validation; OTP verification needed within 3 days.

On 1 November 2026, GSTN issued an advisory on key changes in the GST registration amendment process. It refers to Notification No. 05/2026-Central Tax dated 26 October 2026 and Rules 19 and 21 of the CGST Rules, 2017.

What changed

Amendments to the principal place of business continue to be decided by the proper officer under Rule 19.
For other particulars, such as legal name, changes in partners, directors or Karta, and additional places of business, the registration certificate is amended on submission and successful online validation.
PAN, DIN and CIN are validated online. The ARN is generated after the validations succeed.
Mobile and email OTP verification is mandatory for the Primary Authorised Signatory and one selected promoter, partner, director, Karta, member or trustee.
If OTP verification is not completed within 3 days of submission, no ARN is generated.
The amended certificate is made available on the portal after successful verification.

Who it affects

All registered taxpayers filing amendment applications in FORM GST REG-14.

What businesses should do now

Furnish accurate particulars and upload supporting documents with the REG-14 application.
Make sure the authorised signatory and selected promoter can receive OTPs on their registered mobile and email.
Complete OTP verification within 3 days through Services > Registration > OTP verification of GSTIN.

This update is for general information only and is not professional advice. Speak to us about how it applies to your business.