Major Changes in GST Forms from 1st November 2026

The Goods and Services Tax (GST) compliance system in India is entering an important phase of digital transformation from 1 November 2026. The Central Board of Indirect Taxes and Customs (CBIC) has notified significant amendments to various GST forms under the Central Goods and Services Tax (CGST) Amendment Rules, 2026.

These amendments are intended to simplify GST registration, improve return filing, strengthen input tax credit (ITC) reporting, streamline refund procedures and bring greater transparency to GST notices and proceedings.

Through Notification No. 05/2026–Central Tax dated 26 October 2026, the government has amended, substituted and introduced more than 40 GST forms. While most of the amendments become effective from 1 November 2026, certain important changes will be implemented in December 2026, January 2027 and April 2027.

For businesses, tax professionals, accountants and GST practitioners, understanding these amendments is essential because changes in forms can directly affect registration applications, composition scheme compliance, GST returns, refund claims and departmental proceedings.

This article explains the major GST form changes effective from 1 November 2026, their practical implications and examples to help taxpayers understand the new compliance requirements.

1. Background of GST Form Amendments from 1 November 2026

The 57th GST Council meeting, held on 8 October 2026, recommended several important reforms to improve the GST compliance framework.

The recommendations focused on reducing unnecessary paperwork, introducing system-based processing, improving the registration mechanism, simplifying refund procedures and standardising GST notices.

To implement these recommendations, the CBIC issued Notification No. 05/2026–Central Tax dated 26 October 2026, making amendments to various forms prescribed under the CGST Rules, 2017.

The major objectives of these amendments are:

• Simplification of GST registration and amendment procedures.

• Better reporting of outward supplies under the composition scheme.

• Improved reconciliation between GST returns.

• Simplification of Input Service Distributor (ISD) reporting.

• Better documentation for GST refund applications.

• Standardisation of departmental notices and demand proceedings.

• Improved transparency in proceedings involving blocked ITC.

• Better integration of GST forms with the GST portal.

The amendments are not limited to one particular form. They cover registration, composition, returns, refunds, demand and recovery, and e-invoicing.

2. Important GST Forms Amended from 1 November 2026

The following table highlights the important forms covered by the new amendments.

Some other forms have also been amended or introduced, but their effective dates are different. These are explained separately below.

3. Major Changes in GST Registration Forms

One of the most important areas covered by the amendments is GST registration. The government has introduced changes to make the registration process more structured and improve the verification mechanism.

A. Amendment in Form GST REG-01

Form GST REG-01 is used for applying for new GST registration. The revised form introduces several changes relating to registration categories, business activities, premises details and supporting documents.

The important changes include:

1. The form has been aligned with Rules 8(1), 9A, 14A and 14B of the CGST Rules.

2. Separate options and declarations have been introduced for registration under Rule 14A and Rule 14B.

3. Details of the e-commerce operator, including GSTIN and legal name, will be captured where an e-commerce operator’s warehouse is declared as the principal place of business.

4. New categories relating to e-commerce operator warehouses and co-working spaces have been included.

5. A new nature of business activity has been introduced for suppliers exclusively selling goods through an e-commerce operator under Rule 14B.

6. Document requirements have been organised through specified document options.

Example:

Suppose ABC Traders is a small business selling mobile accessories exclusively through an online marketplace.

Earlier, the business owner might have faced difficulties in identifying the appropriate registration category and submitting the relevant warehouse documents.

Under the revised REG-01, the applicant will have more specific options for declaring the e-commerce-related business activity and the relevant warehouse details.

This will help the GST department identify the actual nature of the business and process registration applications more systematically.

B. Amendment in Form GST REG-14

Form GST REG-14 is used for making amendments to existing GST registration particulars.

The revised form has been aligned with the amended Rule 19 and newly introduced Rule 83C.

Businesses may need to update their registration particulars when there are changes in business information, such as:

• Change in business address.

• Change in authorised signatory details.

• Changes in business activities.

• Changes in relevant registration particulars.

The revised form is intended to provide a more structured mechanism for reporting these changes.

C. Introduction of New Form GST REG-05A

One important development is the introduction of a new Form GST REG-05A.

This form is related to the intimation of deemed rejection of applications for GST registration, amendment or cancellation in specified circumstances.

For example, suppose a taxpayer applies for an amendment in GST registration. The GST officer issues a notice requesting additional documents or clarification.

If the taxpayer fails to respond within the prescribed period or does not complete the required verification, the application may be treated as rejected under the applicable procedure.

In such cases, Form GST REG-05A provides the mechanism for communicating the deemed rejection.

Practical impact: Taxpayers should regularly monitor GST portal notices and ensure that replies and supporting documents are submitted within the prescribed time.

D. Changes in Forms GST REG-32 and REG-33

Forms GST REG-32 and REG-33 have also been substituted to deal with applications and orders relating to opting out of the registration options available under Rule 14A or Rule 14B.

These amendments are intended to ensure that taxpayers can follow a structured process when they decide to withdraw from the applicable simplified registration arrangements.

4. Major Changes in Composition Scheme Forms

The composition scheme is designed to provide simplified tax compliance to eligible small taxpayers.

However, taxpayers opting for the composition scheme must correctly report their turnover and tax liability.

The amendments to Forms CMP-02, CMP-04, CMP-08 and GSTR-4 are particularly important.

A. Amendment in Form GST CMP-02

Form GST CMP-02 is used by eligible taxpayers to opt for the composition levy.

Under the amended form, Table 5 relating to the category of registered person has been substituted.

The revised categories cover:

• Manufacturers other than notified goods.

• Suppliers of restaurant and catering services covered by the specified provision of Schedule II.

• Other suppliers eligible under Section 10(1).

• Persons eligible under Section 10(2A).

This change provides better classification of taxpayers opting for the composition scheme.

B. Amendment in Form GST CMP-04

Form GST CMP-04 is used when a taxpayer withdraws from the composition scheme or becomes ineligible to continue under it.

The amended Table 5 provides revised classifications of registered persons in line with the changes made to the composition scheme forms.

C. Important Changes in Form GST CMP-08

Form GST CMP-08 is a quarterly statement-cum-challan used by composition taxpayers to declare their self-assessed tax liability and make payment.

The government has substituted Table 3 of Form CMP-08 to separately report the following:

1. Outward supplies of goods.

2. Outward supplies of services other than services supplied through an e-commerce operator liable to pay tax under Section 9(5).

3. Outward supplies of services made through an e-commerce operator where the operator is liable to pay tax under Section 9(5).

The new instructions 3A to 3C clarify the reporting and tax-payment treatment of these supplies.

Important clarification: Where the e-commerce operator is liable to pay GST under Section 9(5), the composition taxpayer is not required to pay the tax on that supply again. However, the relevant turnover must be included while calculating aggregate turnover.

Example:

Mr. A is registered under the GST composition scheme and operates a small restaurant.

During a particular quarter, he makes the following supplies:

Assuming the e-commerce operator is liable to pay GST under Section 9(5), Mr. A is not required to pay the tax on the ₹1,00,000 supply again.

However, the ₹1,00,000 must be considered while reporting aggregate turnover.

The revised CMP-08 reporting structure will help distinguish between supplies on which the composition taxpayer pays tax and supplies for which the e-commerce operator is responsible.

D. Amendment in Form GSTR-4

Form GSTR-4 is the annual return filed by taxpayers registered under the composition scheme.

Table 5 has been substituted in line with the revised reporting requirements of CMP-08.

New instructions 5A to 5C have also been inserted to clarify the reporting of different categories of outward supplies.

Form GSTR-4A has also been updated to reflect the relevant rule references.

Practical impact: Composition taxpayers should maintain separate records of direct supplies, supplies through e-commerce operators and supplies covered under Section 9(5). This will help avoid incorrect reporting and duplication of tax payments.

5. Changes in GST Return Forms

GST return filing is one of the most important responsibilities of registered taxpayers.

The amendments also cover Forms GSTR-3B, GSTR-5, GSTR-6, GSTR-6A, GSTR-9 and GSTR-9C.

A. Amendment in Form GSTR-3B

Form GSTR-3B is a summary return used by regular taxpayers to declare their outward supplies, tax liability, eligible ITC and other relevant details.

Under the amendment, the reference in the relevant provision has been changed from Rule 61(5) to Rule 61(1).

This is a consequential amendment to align the form with the revised rule framework.

Taxpayers should continue to ensure that their GSTR-3B figures are correctly reconciled with their books of accounts and other GST returns.

B. Amendment in Form GSTR-5

Form GSTR-5 is applicable to non-resident taxable persons registered under GST.

The instructions in the form have been revised to reflect the filing deadline of the 13th day of the succeeding month.

Example:

Suppose a non-resident taxable person carries out taxable business activities during November 2026.

The applicable GSTR-5 filing deadline, as reflected in the revised instructions, will be 13 December 2026.

Taxpayers covered under this category should update their GST return calendars accordingly.

C. Important Changes in Form GSTR-6 and GSTR-6A

Form GSTR-6 is filed by an Input Service Distributor (ISD) to distribute eligible input tax credit among its units or branches.

The amendments include:

• Tables 7 and 11 of GSTR-6 have been omitted.

• Instructions relating to distribution of ITC within the same tax period have been deleted.

• Form GSTR-6A has been updated to function as the auto-drafted statement for ISD under Rule 60(2).

These changes are intended to streamline ISD compliance and reduce unnecessary reporting requirements.

Example:

XYZ Limited has its head office in Gujarat and branches in Maharashtra and Rajasthan.

The head office receives common service invoices for accounting, software and consultancy services.

The eligible ITC is required to be distributed among the relevant branches through the ISD mechanism.

The revised GSTR-6 and GSTR-6A framework will provide an updated reporting structure for such transactions.

D. Changes in Forms GSTR-9 and GSTR-9C

The amendments to annual return forms are also significant.

The government has extended certain reporting relaxations and options previously available for FY 2023-24 and FY 2024-25 to FY 2025-26 onwards.

The relevant reporting areas include:

GSTR-9:

• Tables 5D to 5F.

• Tables 5H to 5K.

• Tables 6B to 6D.

• Tables 15 and 16.

• Tables 17 and 18.

GSTR-9C:

• Tables 5B to 5N.

• Table 14.

The extension provides continuity in annual return reporting and is intended to make the compliance process more manageable.

Example:

Suppose a registered business is preparing its annual GST return for FY 2025-26.

The business may use the applicable reporting relaxations and options extended under the amended instructions, instead of assuming that the previous-year reporting treatment has automatically expired.

However, taxpayers should carefully follow the revised instructions for each relevant table.

6. Important Changes in GST Refund Forms

GST refunds are important for businesses, particularly exporters and manufacturers facing an inverted duty structure.

The amendments cover Form GST RFD-01 and Form GST RFD-07.

A. Amendment in Form GST RFD-01

Form GST RFD-01 is used for filing GST refund applications.

The revised form will introduce a more structured and system-readable format for refund applications.

The major changes include:

1. Statements and declarations will be captured in a structured electronic format.

2. The requirement to upload certain scanned documents for zero-rated supply and inverted duty structure refund claims will be reduced.

3. New statements will be introduced for merchant-export supplies.

4. Additional ITC-related details will be captured.

5. A declaration concerning exemption from prosecution in cases involving tax evasion exceeding ₹2.5 crore will be included.

These changes are expected to improve the processing of refund applications and reduce repetitive documentation.

Example 1: Exporter claiming GST refund

Suppose ABC Exports is engaged in exporting goods outside India under a Letter of Undertaking (LUT).

During a particular period, the company makes zero-rated supplies and accumulates eligible input tax credit.

The company wants to claim a refund of accumulated ITC.

Under the revised RFD-01, relevant statements and declarations will be captured in a structured format, helping the GST system process the information more efficiently.

Example 2: Manufacturer claiming refund under inverted duty structure

Suppose a manufacturer purchases raw materials attracting GST at 18% and supplies finished products attracting GST at 5%.

Due to the difference in input and output tax rates, eligible ITC may accumulate.

The manufacturer may claim a refund under the inverted duty structure provisions, subject to applicable legal conditions.

The revised refund form is intended to simplify the submission and verification of such claims.

The substituted Form GST RFD-01 will become applicable from 1 December 2026, not 1 November 2026.

B. Amendment in Form GST RFD-07

Form GST RFD-07 relates to orders concerning withholding or release of GST refunds.

The amendment mainly rationalises the relevant reference to Rule 92(2).

This is intended to align the form with the amended provisions of the CGST Rules.

7. Changes in GST Demand and Recovery Forms

Another important area of GST reform relates to departmental notices, demand proceedings and recovery mechanisms.

The government has introduced changes to improve transparency and standardise the format of GST notices.

Although some changes have been notified under the 2026 amendment rules, most of the major changes in this category will become effective from 1 April 2027.

A. Amendment in Form GST DRC-22

Form GST DRC-22 is associated with orders for provisional attachment of property or bank accounts under Section 83 of the CGST Act.

The form has been divided into two parts:

• Part A: Order of provisional attachment.

• Part B: Order rejecting the objection filed against the provisional attachment.

This division will provide a clearer distinction between the attachment order and the decision on the taxpayer’s objection.

Example:

Suppose the GST department provisionally attaches a taxpayer’s bank account during proceedings.

The taxpayer submits an objection against the attachment.

Under the revised structure, Part A will cover the provisional attachment order, while Part B will cover the order rejecting the objection.

This will improve clarity in the documentation of attachment proceedings.

B. New Forms GST DRC-26, DRC-27 and DRC-28

Three important new forms have been introduced in relation to restrictions on debit from the electronic credit ledger under Rule 86A.

Their purposes are as follows:

Form DRC-28 will contain two parts:

• Part A: Order allowing the objection.

• Part B: Order rejecting the objection.

Example:

Suppose the GST department identifies that a taxpayer has availed ITC through invoices suspected to be non-genuine.

The department passes an order restricting debit from the electronic credit ledger under Rule 86A, subject to the applicable legal conditions.

The taxpayer can use the prescribed objection mechanism through Form GST DRC-27.

The department’s decision on the objection will be communicated through Form GST DRC-28.

This new mechanism provides a more structured process for addressing objections against restrictions on ITC utilisation.

C. Amendment in Form GST DRC-01

Form GST DRC-01 is used for communicating the summary of a show cause notice issued under GST.

The revised form introduces a standardised classification system for departmental proceedings.

The form will require the selection of the relevant proceeding under which the notice is issued.

The categories include:

• Mismatch under Rule 88D.

• Assessment proceedings.

• Scrutiny proceedings.

• Audit proceedings.

• Erroneous refund.

• Investigation.

• Other relevant proceedings.

Additionally, the grounds for demand will have to be selected from a prescribed list.

These grounds include:

• Misclassification of goods or services.

• Incorrect claim of concessional notification.

• Reverse Charge Mechanism (RCM) liability.

• Composition scheme-related issues.

• Valuation disputes.

• Nature of supply.

• Time of supply.

• Interest and late fees.

• Undeclared supplies.

• Input tax credit-related issues.

• Erroneous refunds.

• TDS and TCS-related matters.

The revised form will also require a tabular statement showing tax, interest, penalty and other dues according to tax period, tax rate and place of supply.

D. Amendment in Form GST DRC-01A

Form GST DRC-01A relates to pre-show-cause-notice intimation.

The amended form will follow the standardised classification mechanism introduced for DRC-01.

This will help taxpayers understand the nature of the proceedings and the grounds on which the proposed demand is based.

E. Amendment in Form GST DRC-07

Form GST DRC-07 is used for communicating the summary of a GST demand order.

The amended form will include the show cause notice number and date as an additional identification detail.

This will help establish a clearer connection between the original notice and the final demand order.

The major amendments to DRC-01, DRC-01A, DRC-07 and the new DRC-26 to DRC-28 forms will become effective from 1 April 2027.

8. Major Changes in GST E-Invoicing – Form GST INV-01

E-invoicing is an important part of India’s GST compliance framework.

The government has also notified changes to Form GST INV-01, which contains the e-invoice schema.

The schema will be upgraded to Version 1.2 from 1 January 2027.

Two important supply type codes will be introduced:

The existing supply type codes, such as B2B, B2C, SEZWP, SEZWOP, EXPWP, EXPWOP, DEXP, SEZWPA and SEZWPNA, will continue to be available.

The addition of the new codes is connected with the extension of e-invoicing requirements to specified reverse-charge transactions.

Example:

Suppose XYZ Limited receives a taxable service from an unregistered domestic supplier and the transaction is covered under the Reverse Charge Mechanism.

Under the updated e-invoice schema, the relevant supply category can be identified through the new RCMDOM code, where applicable.

Similarly, the RCMIMP code will identify the relevant category for imports of services.

Practical impact: Businesses and accounting software providers should prepare their systems for the revised e-invoice schema before its implementation date.

9. Important GST Amendment Forms Effective from Different Dates

It is important to understand that all amendments notified on 26 October 2026 will not become operational on the same date.

The government has prescribed different implementation dates for different forms.

The following table provides a simplified overview.

The above dates are important for taxpayers and GST professionals because applying a revised form before its notified effective date may create unnecessary confusion.

10. Major Impact of GST Form Amendments on Businesses and Tax Professionals

The changes introduced under the CGST Amendment Rules, 2026, will affect different categories of taxpayers.

1. Regular GST Registered Businesses

Regular taxpayers should review their return filing processes and ensure that their accounting software is updated according to the revised forms.

Particular attention should be given to GSTR-3B, GSTR-9 and GSTR-9C.

2. Composition Taxpayers

Composition taxpayers should understand the revised CMP-08 and GSTR-4 reporting requirements.

They should maintain separate records of:

• Direct sales.

• Supplies through e-commerce operators.

• Supplies covered under Section 9(5).

• Total aggregate turnover.

3. Exporters

Exporters should prepare for the revised refund application structure under RFD-01.

They should maintain proper export invoices, shipping documents, ITC records and other relevant supporting information.

4. Manufacturers

Manufacturers operating under an inverted duty structure should understand the new refund reporting requirements.

They should also regularly reconcile ITC balances and output tax liability.

5. GST Practitioners and Chartered Accountants

GST professionals should update their internal compliance checklists, return preparation formats and client communication systems.

They should also inform clients about the different effective dates to avoid filing errors.

11. Important Compliance Checklist for Taxpayers

To avoid errors under the amended GST framework, businesses should take the following steps:

1. Review GST registration details: Check whether the business address, authorised signatory and business activity details are correctly recorded.

2. Update accounting software: Coordinate with software providers to incorporate the revised GST forms and reporting requirements.

3. Review composition scheme reporting: Maintain separate records for direct supplies and e-commerce supplies covered under Section 9(5).

4. Reconcile GST returns: Ensure that outward supplies, ITC and tax liabilities are properly reconciled.

5. Prepare for revised refund applications: Exporters and manufacturers should understand the revised RFD-01 requirements.

6. Monitor GST notices: Regularly check the GST portal and respond to notices within the prescribed time.

7. Update e-invoice systems: Prepare for the revised INV-01 schema effective from January 2027.

8. Maintain proper documentation: Keep invoices, purchase records, payment details, ITC records and other relevant documents properly maintained.

12. Conclusion

The GST form amendments effective from 1 November 2026 represent an important step towards simplifying India’s GST compliance framework.

Through Notification No. 05/2026–Central Tax dated 26 October 2026, the CBIC has introduced substantial changes covering GST registration, composition scheme reporting, regular returns, refunds, demand proceedings and e-invoicing.

The introduction of new forms, revision of existing reporting tables and greater use of system-based processes are expected to improve transparency and reduce procedural difficulties for taxpayers.

However, businesses should not assume that all amendments will become applicable on 1 November 2026. Certain important changes will take effect from 1 December 2026, 1 January 2027 and 1 April 2027.

Therefore, every GST-registered business, accountant, tax consultant and GST practitioner should carefully review the amended forms and update their compliance procedures according to the applicable dates.