CBIC / GST updates 26 October-1 November 2026: GST registration

GST registration changes include revised REG-01 disclosures and a Rule 14B facility using an e-commerce operator's warehouse as the principal place of business. Separate advisories address registration amendments, cancellation approval and composition levy functionality.

• Record 1: Advisory on Important Changes in FORM GST REG-01 for GST Registration
• Record 2: Advisory on Simplified Registration Scheme under Rule 14B
• Record 3: Advisory on Key Changes in the GST Registration Amendment Process
• Record 4: Revised process for registration cancellation approval under FORM GST REG-16
• Record 5: Advisory on Enhancements Related to Composition Levy Functionality under GST

Dealers in used cooking oil, plastic and tyre waste, and electrical or electronic scrap received TDS registration instructions. Related notifications amend registration exemptions, TDS and reverse-charge provisions for goods.

• Record 1: TDS Registration Advisory for Dealers in Scrap and Other Notified Goods
• Record 2: 06/2026-Central Tax: Amendment to registration exemption notification
• Record 3: 07/2026-Central Tax: Amendment to tax deduction at source notification

Notifications implement the 57th GST Council's recommendations through amendments to service rates, exemptions and e-commerce tax provisions. Goods-rate amendments and a special tax-payment procedure for the Toll-Operate-Transfer model accompany the package.

• Record 1: 06/2026-Central Tax (Rate): Amendment following the 57th GST Council meeting
• Record 2: 07/2026-Central Tax (Rate): Amendment following the 57th GST Council meeting
• Record 3: 09/2026-Central Tax (Rate): Amendment to Notification 17/2017

Authorised motor-vehicle agents can claim input tax credit on demo vehicles under the dealer-agency model. Other circulars clarify Input Service Distributor provisions and the section 17(4) credit option for banks and financial entities.

• Record 1: 262/08/2026-GST: Input tax credit for authorised motor-vehicle agents
• Record 2: 260/06/2026-GST: Input Service Distributor clarifications
• Record 3: 261/07/2026-GST: Clarification on section 17(4)

Export guidance accepts qualifying foreign-exchange and repatriable rupee receipts and clarifies the retrospective omission of Rule 96(10). Separate circulars address reasoned demand and adjudication orders, appeal pre-deposits and GST classification questions.

• Record 1: 263/09/2026-GST: Receipt of payment for exports
• Record 2: 264/10/2026-GST: Omission of Rule 96(10)
• Record 3: 258/04/2026-GST: Demand, adjudication and appeal proceedings

Customs notices extend the raw-cotton duty exemption to 31 December 2026 and revise tariff values for specified imports. Importers claiming end-use exclusions from titanium-dioxide anti-dumping duty must provide an electronic declaration; sea-cargo stakeholders face a phased switch to SCMTR-compliant export messages.

• Record 1: 35/2026-Customs: Extension of customs duty exemption on raw cotton
• Record 2: 89/2026-Customs (NT): Tariff values for edible oils, brass scrap, areca nut, gold and silver
• Record 3: 46/2026: Implementation of anti-dumping duty on titanium dioxide from China PR

Scheduled maintenance on 31 October-1 November interrupted e-invoice data retrieval, downloads and auto-population into GSTR-1. The GST portal also published October's gross and net collection report.

• Record 1: Scheduled Maintenance of e-Invoice Services (31 October-1 November 2026)
• Record 2: Gross and Net GST revenue collections for October 2026