The Central Government has notified the Central Goods and Services Tax (Amendment) Rules, 2026, vide Notification No. 05/2026–Central Tax dated October 26, 2026. The amendment introduces Rule 14B concerning suppliers selling goods through electronic commerce operators who are required to collect tax at source under Section 52 of the CGST Act, 2017. The rules come into force from November 1, 2026, unless otherwise specified.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 05/2026–Central Tax
New Delhi, the 26th of October 2026
Kartika 4, 1948 Saka
G.S.R... (E). In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and Commencement. — (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2026.
(2) Save as otherwise provided in these rules, they shall come into force on the 1st day of November, 2026.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after rule 14A, the following rule shall be inserted, namely: —
“14B. Option for suppliers supplying goods through electronic commerce operator who are required to collect tax at source under section 52—”
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Source: CA Sansaar