New CGST rules from 1 November 2026: online sellers, GST registration and refunds
CGST Amendment Rules 2026 start 1 November. Small online sellers can register in other states, and refund acknowledgements shrink to 10 days.
The government has notified the rule changes that follow the 57th GST Council meeting of 8 October 2026. They matter to people who sell online, run a small business or claim GST refunds. They do not change the GST on your own shopping bills. For the rate changes, see our guide on 5% GST on app delivery.
What was notified
Notification No. 05/2026-Central Tax (G.S.R. 919(E)) is dated 26 October 2026. It amends the CGST Rules, 2017, and unless a rule says otherwise it starts on 1 November 2026. Some parts start later: Rule 19(3) on 1 December 2026, and the new suspension, cancellation and revocation rules (21A, 22 and 23A) on 1 April 2027.
Selling through an e-commerce app in another state
New Rule 14B lets a seller who is already registered in one state get a registration in another state where the seller has no shop or office. The seller names an e-commerce operator's warehouse in that state as the place of business. The conditions in the rule:
- the seller sells goods through an operator that collects tax at source;
- the output tax on supplies to registered buyers, other than buyers on the same PAN, is not more than ₹2.5 lakh a month;
- the operator agrees. The operator has seven working days to respond.
Aadhaar authentication is required. If the officer does not complete the physical check of the home-state premises within 30 days, the application is deemed approved. If the operator withdraws its consent, the seller has 30 days to change the place of business, or the registration is cancelled.
Refunds and registration changes
- Refund acknowledgement in 10 days. An officer must acknowledge a refund claim, or raise a deficiency memo, within 10 days. If neither happens, the claim is treated as acknowledged.
- System refunds. The portal can issue a provisional refund order within three working days of acknowledgement, based on its risk check.
- Changes to registration details. Most changes, such as a new bank account or an added place of business, take effect when the form is filed and validated online. A change of the principal place of business still goes to an officer.
- From 1 April 2027. The portal can suspend a registration for specified return or bank-detail defaults, with 30 days to put it right. A cancelled registration can be revived on application within 180 days.
We read the notification text as hosted by TaxGuru, with summaries by TaxGuru and CorpLaw Updates, because the CBIC site could not be opened. Check the exact date of each rule on CBIC's site before you act.
Sources: TaxGuru: Notification No. 05/2026-Central Tax, 26 October 2026 (gazette text), TaxGuru: CGST Amendment Rules 2026, analysis of 67 amendments, CorpLaw Updates: CGST Amendment Rules 2026, PIB: 57th GST Council recommendations
Rules, rates and limits change. Check the official source linked above before you rely on a figure here. Posts never contain referral or affiliate links from the writer.
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