Goods and Service TaxArticle·4 November 2026
GSTN introduces OTP-Based Verification for GST Registration Amendments
By J the App
Executive Summary
GSTN has implemented an online verification process for amendments to GST registration following Notification No. 05/2026-Central Tax dated 26 October 2026. The process requires OTP verification of the Primary Authorised Signatory and one specified promoter or other key person within three days of filing Form GST REG-14. Amendments concerning the Principal Place of Business, however, continue to require examination by the Proper Officer.
Domain | IDT | GST
The Position
GSTN, through its advisory dated 1 Nove...
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