A revised FORM GST REG-01 applies from 1 November 2026. It sets fixed address-proof documents for each type of premises, adds OPC as a separate category, asks for the DIN of every LLP designated partner and validates CIN/LLPIN online before an ARN is issued.
CBIC has replaced the GST registration application, FORM GST REG-01, through the CGST (Amendment) Rules, 2026 (Notification No. 05/2026-Central Tax dated 26 October 2026), with Circular No. 257/03/2026-GST of the same date. The new form applies from 1 November 2026, and GSTN has issued Advisory No. 681 explaining the changes on the portal.
What has changed
- Constitution of business: One Person Company (OPC) is now a separate category. Upload the document that matches your constitution, such as the certificate of incorporation or partnership deed.
- Place of business: premises are now owned, rented/leased, consent-based, co-working, SEZ, or in a deceased ancestor's name. Each type has a fixed list of proofs. For example, a registered rent agreement where registration is required; an undertaking plus a utility bill where there is no agreement; the owner's consent letter plus an ownership document for consent-based premises; a membership agreement for co-working space.
- Not accepted as address proof: a PO box, an Udyam certificate or photographs of the premises.
- Bank accounts: up to 10 accounts can be reported. If not available at filing, they must be added within 30 days of registration or before the first GSTR-1, whichever is earlier. Not furnishing them is now a ground for cancellation.
- LLPs: the DIN of each designated partner is required.
- Online validation: CIN, FCRN, LLPIN and FLLPIN are checked online, and the ARN is generated only after validation succeeds.
What to do
- Before you apply, match your address proof to the correct premises type.
- Keep company or LLP numbers and every designated partner's DIN handy.
- If your current account isn't open yet, set a reminder to add it within 30 days.
Need GST registration? We prepare the papers to suit the new form, 100% online, with a free Udyam certificate. Call or WhatsApp +91 93113 95139.
Sources: CAclubindia, A2Z Taxcorp (GSTN Advisory), TaxGuru, GST portal.
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