GSTN Issues 7 Advisories on 1 November 2026: Revised REG-01, Rule 14B E-Commerce Registration, Auto-Cancellation, TDS on Scrap and More

GSTN released seven advisories on 1 November 2026. Six put into effect the registration overhaul made by Notification No. 05/2026-Central Tax (26 October 2026) and Notification No. 07/2026-Central Tax (27 October 2026); the seventh publishes October 2026 revenue figures. Each section below gives a brief summary first, then the full detail, then the link to the official advisory.

At a glance

Advisory 680: GST revenue collections for October 2026

In brief: GSTN published the gross and net GST revenue report for October 2026. Secondary reports put gross collections at about ₹2.31 lakh crore, up 22.9% year on year.

Details

• The advisory is a release notice only. It links to the official revenue report PDF on the GST tutorial site.
• No action is required from taxpayers.
• The ₹2.31 lakh crore and 22.9% figures come from SAG Infotech's update, not from the advisory text. Check the official PDF for the gross, net, CGST, SGST, IGST and cess breakup.

Read the full advisory: services.gst.gov.in/…/read/680 · Official revenue report PDF

Advisory 681: Revised FORM GST REG-01

In brief: The new-registration form now asks for more information and fixes the documents needed for each business type and premises type. The ARN is generated only after the system validates CIN, LLPIN and similar numbers online.

What changed

Action: Review the revised form and keep documents ready before applying, to avoid delays.

Legal basis: Notification No. 05/2026-Central Tax dated 26.10.2026 (pages 16 to 42) and Circular No. 257/03/2026-GST dated 26.10.2026.

Read the full advisory: services.gst.gov.in/…/read/681

Advisory 682: Simplified Registration Scheme under Rule 14B

In brief: Sellers on e-commerce platforms that collect TCS under Section 52 can now register in a State where they have no physical place of business. They use the e-commerce operator’s (ECO’s) approved warehouse as their PPoB/APoB. Registration is deemed approved after a field visit or 30 days from ARN, whichever is earlier.

Eligibility conditions

• Apply only in a State/UT where you have neither physical presence nor an active regular registration. Not available for the Other Territory category.
• One regular registration per State/UT per PAN, through REG-01. Composition, ISD, SEZ Developer/Unit and casual taxpayers are excluded.
• You must hold at least one regular, active GSTIN under the same PAN in another State/UT (the “Home State GSTIN”).
• The Home State GSTIN must not be under Rule 14A or Rule 9A, or carry State Code 97. A Rule 14A registrant may withdraw from that scheme and then apply under Rule 14B.
• No Section 29 proceedings, and no cancellation application, pending on the Home State registration.
• Output tax liability on supplies to registered persons must not exceed ₹2.5 lakh per month (CGST + SGST/UTGST + IGST).
• Use the registration only for supplies through ECOs, never for other supplies.

How to apply

1. Go to Services → Registration → New Registration, pick the taxpayer category and move to Part B of REG-01.
2. In Business Details, select “Yes” for “Option for Registration under Rule 14B” and accept the declaration.
3. Enter the Home State GSTIN (regular, active, same PAN). “Selling through e-Commerce portal” is auto-selected as the reason.
4. In the PPoB/APoB tab, enter the ECO’s GSTIN. It must be regular, active, in the same State, and hold an active TCS registration there under the same PAN. An Address Access Request goes to the ECO.
5. Track the status: Pending for Approval, Approved or Rejected.
6. Once approved, select the ECO warehouse address(es). Nature of possession auto-fills as “E-Commerce Operator’s Warehouse under Rule 14B”. Complete and submit.

ECO consent

• After PAN and system validation, the application goes to the ECO, which must consent within 7 working days and name its Authorised Representative in that State/UT.
• No PPoB consent means no ARN.
• The ECO should not file an amendment between giving consent and approval. Later, it must withdraw consent for linked addresses before amending.

Aadhaar authentication and verification

• If biometric Aadhaar authentication and document verification were already done for the Home State GSTIN, the ARN is generated.
• If not, the Promoter/Partner and Primary Authorised Signatory must complete it at a GST Seva Kendra. The PAS selects who will authenticate via Services → Registration → Selection of Persons for Aadhaar Authentication under Rule 14B.
• Verification must finish within 15 days of submitting Part B, or no ARN is generated.

Field visit and outcome

• A field visit is assigned if none was completed earlier for the Home State GSTIN.
• Deemed approval after a successful field visit or 30 days from ARN, whichever is earlier. The certificate is issued electronically.
• Rejection is issued in REG-05A. A negative field visit on the Home State GSTIN auto-rejects all pending Rule 14B applications in every State.
• Registration can be cancelled electronically under Rule 14B(24)(a).

Legal basis: Notification No. 05/2026-Central Tax dated 26.10.2026; Rule 14B, CGST Rules, 2017.

Read the full advisory: services.gst.gov.in/…/read/682

Advisory 683: Revised approval process for cancellation (REG-16)

In brief: Voluntary cancellation is now checked by the system and, if conditions under Rule 20 are met, approved electronically without an officer. All due returns must be filed first. Regular taxpayers with liability above ₹2.5 lakh in any period must also file GSTR-10 within three days.

How the process runs

1. Return validation. The system checks that every return due on or before the effective date of cancellation is filed. If GSTR-1 or IFF for a period is filed, GSTR-3B for that period must be filed too. Only then can REG-16 be submitted.
2. Pending for Returns Filing. If some returns up to the effective date are not yet due, the application waits at this stage. File them by their due dates.
3. Non-filing. If those returns are not filed on time, the application goes to the jurisdictional officer.
4. Filed on time. The application is processed by taxpayer type (table below).

The 3-day clock starts from the due date of the returns in the “Pending for Returns Filing” stage. If that stage does not apply, it starts from the date the cancellation application is submitted.

If an officer cancels the registration, file GSTR-10 under the existing rule: within 90 days of the effective date of cancellation.

Legal basis: Rule 20, CGST Rules, 2017.

Read the full advisory: services.gst.gov.in/…/read/683

Advisory 684: TDS registration for scrap and other notified goods

In brief: TDS under Section 51 now covers four more kinds of goods besides metal scrap. Dealers in these goods register for TDS in REG-07, choosing “Others” as constitution of business and naming their category.

Background: Notification No. 25/2024-Central Tax (9 October 2024) first applied TDS to metal scrap dealers, and GSTN issued a TDS registration advisory on 22.10.2024. Notification No. 07/2026-Central Tax (27 October 2026) has now added the goods below.

How to register in FORM GST REG-07

1. In Part B, Table 2, “Constitution of Business”, select “Others”.
2. In the text box that appears, type your category, for example “Used Cooking oil Dealers”, “Waste and Scrap of plastics Dealers”, “Waste and scrap of tyres Dealers” or “Electrical and electronics waste and scrap Dealers”.
3. Complete the remaining details and submit.

Read the full advisory: services.gst.gov.in/…/read/684

Advisory 685: Composition levy enhancements

In brief: A new composition category, “Person eligible for composition levy under Section 10(2A)”, has been added. You choose either the existing Section 10(1) categories or the new one, never both. Existing composition taxpayers can now change their category through REG-14.

Forms affected: REG-01, CMP-02, CMP-04 and REG-14.

Option A and Option B cannot be selected together.

Changing category: A new REG-14 amendment facility lets composition taxpayers change or update their category. Make sure the same category is updated on every GSTIN under the same PAN.

Read the full advisory: services.gst.gov.in/…/read/685

Advisory 686: Changes in the registration amendment process (REG-14)

In brief: Only a change of Principal Place of Business still needs officer approval. Every other amendment takes effect immediately on submission, once OTP verification and online validation succeed. OTP verification must be completed within 3 days or no ARN is generated.

Background: Notification No. 05/2026-Central Tax (26.10.2026) substituted the amendment provisions of Rule 19, CGST Rules, 2017. The portal now reflects them.

Verification requirements for non-PPoB amendments

• OTP verification of mobile number and email is mandatory for the Primary Authorised Signatory and one selected Promoter/Partner/Director/Karta/Member/Trustee.
• Complete it at services.gst.gov.in/services/otpVerification or via Services → Registration → OTP verification of GSTIN.
• Deadline: 3 days from submitting the application. If missed, no ARN is generated.
• PAN, DIN and CIN are validated online where applicable. The ARN is generated after these succeed.
• The amended Registration Certificate is then made available on the portal.

Action: Give accurate particulars and upload supporting documents with REG-14, and complete the OTP verification on time.

Read the full advisory: services.gst.gov.in/…/read/686

Legal references and sources