Business Software
GST Rule Changes From 1 Nov 2026: What Firms Must Update
Affix Center · · 6 min read
In short: CBIC has notified the Central Goods and Services Tax (Amendment) Rules, 2026, dated 26 October 2026. The first changes start on 1 November 2026, covering registration, cancellation and refunds, with more phases on 1 December 2026, 1 January 2027 and 1 April 2027. Finance and ERP teams should plan updates now.
What Happened
According to reports by India Briefing and TaxO, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 05/2026–Central Tax dated 26 October 2026, notifying the Central Goods and Services Tax (Amendment) Rules, 2026. These amend the CGST Rules, 2017. Notifications can be checked on the official CBIC tax information portal.
The changes do not all start together. The reports describe four phases:
| Effective date | Main changes reported |
|---|---|
| 1 November 2026 | New Rule 14B registration option for eligible e-commerce sellers, revised cancellation procedure, changes to registration amendments and refund processing |
| 1 December 2026 | Revised refund application form (FORM GST RFD-01) and further registration and refund amendments |
| 1 January 2027 | Updated e-invoice schema (version 1.2) with new supply types for reverse charge |
| 1 April 2027 | System-based suspension of registration, revised procedure to restrict input tax credit, and changes to refunds involving capital goods |
Separately, Taxscan and CAclubindia report that a notification dated 26 October 2026 brings supplies received from unregistered persons under reverse charge, and import of services, within e-invoicing from 1 January 2027. We covered the sandbox stage of this change in our post on GST e-invoicing for RCM self-invoices.
Key Changes Explained
Registration
Under the new Rule 14B, reports say a supplier selling through an eligible e-commerce operator can register in another state by declaring the operator's warehouse as its principal place of business. Conditions reported include the operator's consent and a monthly output tax limit of ₹2.5 lakh on supplies to registered persons. Reports also say applications to amend registration details will be deemed approved if the officer does not act within the set time.
Cancellation
From 1 November 2026, an application for voluntary cancellation is reported to be due within 30 days of the event that triggers it, with pending returns filed first and details of stock and liabilities included.
Refunds
Both reports say the time for the officer to acknowledge a refund application or point out deficiencies falls from 15 days to 10 days, with deemed acknowledgement if nothing is issued, and that provisional refund orders will be generated by the system within three working days. TaxO lists these refund processing changes from 1 November 2026.
Input tax credit (from April 2027)
Reports say a revised Rule 86A will let officers restrict the use of credit considered ineligible through a new form, for up to one year, with a route for the taxpayer to object.
Who Is Affected
- Businesses that sell through e-commerce platforms and want to expand to new states.
- Any registered business planning to close a GST registration.
- Exporters and businesses with an inverted duty structure that file refund claims.
- Companies that import services or buy from unregistered suppliers under reverse charge, once e-invoicing applies to these from January 2027.
- Finance teams, tax consultants and ERP or billing software providers who must update forms, reports and workflows.
What It Means for Your Business
Most of the 1 November changes are procedural, but procedure is where penalties and delays come from. A cancellation filed late, a refund claim with missing documents or an ERP that cannot produce the new e-invoice supply types can hold up cash and create notices. The phased dates give time to prepare, as long as someone owns the work. Our earlier post on the 57th GST Council meeting and ERP billing changes explains the background.
What to Do Now
- Read the notification with your adviser. Get the official text from the CBIC portal and confirm which changes apply to you and from which date.
- Map each date to an owner. Create a simple tracker for 1 November 2026, 1 December 2026, 1 January 2027 and 1 April 2027 with a named person for each item.
- Review open refund claims and planned cancellations. Check documents and timelines against the new rules before filing.
- Ask your ERP or billing vendor for a plan. Confirm when they will support e-invoice schema version 1.2 and the new reverse charge supply types, and test in the sandbox well before 1 January 2027.
- Clean your vendor master. Mark unregistered suppliers and overseas service providers correctly so reverse charge documents can be generated without manual work.
- Watch for GSTN advisories. Portal changes and form updates usually follow notifications, so keep checking the official GST and e-invoice portals.
This post summarises published reports. It is not legal or tax advice, so check the exact rules with your tax adviser.
Frequently Asked Questions
When do the CGST (Amendment) Rules, 2026 come into force?
Reports say the main changes apply from 1 November 2026, with other parts from 1 December 2026, 1 January 2027 and 1 April 2027, as set out in the notification.
Does e-invoicing now cover reverse charge purchases?
Taxscan and CAclubindia report that from 1 January 2027, supplies received from unregistered persons under reverse charge and import of services are brought within e-invoicing, subject to the applicable conditions.
What should ERP users do first?
Ask the vendor for its support plan for the new e-invoice schema and reverse charge supply types, clean the vendor master, and test in the sandbox before the January 2027 date.
How Affix Center Can Help
Affix Center helps businesses keep their ERP, billing and finance systems in step with changing GST rules. Our HRMS and ERP software team can review your e-invoicing and reverse charge flows, plan updates and test them before deadlines, and our enterprise advisory team can help set up a clear compliance tracker. To discuss your GST system updates, contact us.