Other GST rule changes: GSTR-5 due date, composition reporting and blocking of credit

26 October 2026 · GST

What changed. Besides registration and refund changes, the CGST (Amendment) Rules, 2026 make these changes:

• Non-resident taxable persons. The due date for FORM GSTR-5 (rule 63) moves from the 20th to the 13th day after the end of the tax period.
• Composition taxpayers. FORM GST CMP-08 and FORM GSTR-4 get separate rows for goods, for services, and for services supplied through an e-commerce operator that pays tax under section 9(5). The composition taxpayer does not pay tax on the last category but includes it in aggregate turnover.
• Amendment of registration (rule 19). Changes to the principal place of business go to an officer, who must decide within fifteen days. Other changes take effect on filing FORM GST REG-14 after online validation. GST practitioners also amend enrolment through REG-14 (new rule 83C).
• Blocking of credit (rule 86A). From 1 April 2027, the "proper officer" will disallow debit of credit by an order in FORM GST DRC-26, valid for up to one year. The taxpayer may object in FORM GST DRC-27, and the officer decides in FORM GST DRC-28 after a hearing.
• E-way bills. Goods moved by metro railway are treated like goods moved by railways under rule 138(2A).
• Annual returns. Table-wise instructions in FORM GSTR-9 and GSTR-9C that applied to FY 2023-24 and FY 2024-25 are extended to "FY 2025-26 onwards".

Who it affects. Non-resident taxable persons, composition taxpayers, businesses facing blocking of input tax credit, and all registered persons amending registration details.

From when. 1 November 2026, except rule 86A (1 April 2027).

What to do. Update return calendars for GSTR-5, map composition sales correctly, and note the new objection route against blocked credit.

Official source: CBIC Notification No. 05/2026–Central Tax dated 26 October 2026 (CGST (Amendment) Rules, 2026)

This is general information based on the law as on the date shown, not professional advice. Rules change often; check the current position before acting.