- What
- FORM GST REG-01 revised on the GST portal
- Advisory
- GSTN, dated 1 November 2026
- Backed by
- Notification 05/2026-CT & Circular 257/03/2026-GST
- Why it matters
- More fields + standardised document proofs = fewer rejections
The short version
- GSTN has revised FORM GST REG-01 — the GST registration application — adding new fields and standardising the documents you must upload. The changes implement Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST (both 26 Oct 2026).
- Key additions: One Person Company (OPC) as its own constitution type, an SEZ Entity ID field, a dedicated Section 9(5) e-commerce operator section, and Professional Tax registration details.
- Place-of-business proof is now standardised into clear categories (owned, deceased-ancestor, rented/leased, consent, co-working, SEZ), each with its prescribed documents.
- System checks are tighter: CIN / LLPIN / FCRN / FLLPIN are validated online, and the ARN is generated only after successful validation — so wrong identifiers now stop your application at submission.
If you're applying for GST registration from now on, the form itself has changed. GSTN has rolled out a revised FORM GST REG-01 that asks for more upfront information and pins down exactly which documents go with which business type and premises. It's the form-level implementation of the registration overhaul we covered earlier — and getting familiar with it before you start an application is the difference between a smooth 7-day approval and a round of queries. Here's everything that changed, and what to keep ready.
The nine changes to FORM GST REG-01
| Area | What's new |
|---|---|
| 1. Constitution of business | One Person Company (OPC) added as a separate category; upload the document specified for your type (Certificate of Incorporation, Partnership Deed, Registration Certificate, etc.) |
| 2. SEZ registration | New field to enter the SEZ Entity ID for SEZ Unit / SEZ Developer applicants |
| 3. E-commerce operator u/s 9(5) | Separate section for operators liable under Section 9(5); furnish physical-presence details in the State/UT and authorised representative details where applicable |
| 4. Existing registrations | Now specifically captures GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Number, plus other registration particulars |
| 5. PPoB / APoB possession | Standardised categories — owned, deceased ancestor, rented/leased, consent-based, co-working, SEZ — each with prescribed documents |
| 6. Nature of business activities | Expanded list — factory registration, AEO details, co-working, health & fitness clubs, renting/leasing of immovable property, renting/hiring of motor vehicles, vessels or aircraft, etc. |
| 7. Bank account details | Furnish bank details (up to 10 accounts) at application where available; otherwise within 30 days of registration (REG-06) |
| 8. DIN of designated partners | For an LLP, the DIN of designated partners must be furnished |
| 9. Online validation of IDs | CIN, FCRN, LLPIN, FLLPIN validated online by the system; ARN generated only after successful validation |
The changes that will trip people up — explained
OPC is now its own category
Earlier, One Person Companies often had to pick a less-than-perfect constitution option. Now there's a dedicated OPC category with its matching document (Certificate of Incorporation). Choose it correctly — mis-selecting the constitution is a classic trigger for queries.
Section 9(5) e-commerce operators get a dedicated section
If you're an e-commerce operator liable to pay tax on specified services under Section 9(5) (think ride-hailing, delivery, accommodation platforms), there's now a distinct section asking for your physical presence in the State/UT and, where relevant, authorised-representative details. This separates genuine ECOs from ordinary suppliers at the form stage.
Professional Tax details are now captured
The "existing registrations" block now explicitly asks for your Professional Tax Registration Number and Professional Tax Enrolment Number. Keep these handy — especially relevant for businesses in States that levy professional tax.
Place-of-business proof is standardised
The possession categories are now clean and each maps to specific documents — owned (property tax receipt / municipal khata / electricity or water bill, etc.), rented/leased (registered agreement, or agreement plus owner's document), consent-based (consent letter + owner's document), co-working (membership agreement + provider's proof), deceased-ancestor (death certificate + affidavit), and SEZ (approval letter). Picking the right category and uploading the matching proof is the single biggest lever against rejection.
No ARN until validation passes
This is the operational change to respect. The system now validates CIN, LLPIN, FCRN and FLLPIN online, and your ARN (Application Reference Number) is generated only after successful validation. A wrong or mismatched identifier won't just cause a later query — it will stop your application from being accepted at submission. Double-check these numbers against your incorporation records before you file.
What to keep ready before you apply
- Constitution document matching your exact business type (Certificate of Incorporation for a company/OPC, Partnership Deed for a firm, etc.).
- Correct identifiers — CIN / LLPIN / FCRN / FLLPIN (will be validated online) and, for LLPs, the DIN of designated partners.
- Place-of-business proof for the right possession category — owned, rented, consent, co-working, SEZ or inherited — with the prescribed documents, clear and legible, address matching the form.
- SEZ Entity ID (for SEZ units/developers) and Section 9(5) physical-presence details (for e-commerce operators).
- Professional Tax registration/enrolment numbers and any other existing registration particulars.
- Bank account details (up to 10) where available — or plan to furnish within 30 days of registration.
Reading this with the bigger picture
These form changes sit on top of the registration guidelines in Circular No. 257/03/2026-GST — which also set the processing timelines (7 working days with Aadhaar authentication), the full address-proof checklist, and the directions barring officers from raising unwarranted queries. The revised REG-01 is how those guidelines translate into the fields and uploads you actually complete. Preparing both together is the surest route to a clean, first-time approval.
Frequently asked
What changed in FORM GST REG-01?
Is a bank account mandatory when applying now?
Will my application be rejected for a wrong CIN or LLPIN?
I run a One Person Company — which constitution do I select?
Where can I see the official basis for these changes?
Applying for GST registration under the new form?
efiletax prepares the revised REG-01 correctly — right constitution, validated identifiers, the matching place-of-business proofs and Section 9(5)/SEZ details — so your application clears without avoidable queries.
Get GST registration done rightDisclaimer: This article summarises the GSTN advisory dated 1 November 2026 on changes to FORM GST REG-01 for GST registration, which implements Notification No. 05/2026-Central Tax dated 26 October 2026 and Circular No. 257/03/2026-GST dated 26 October 2026. It is provided for general understanding and is current as at the date of publication; please refer to the official advisory, notification and circular, and verify the fields and documents applicable to your case on the GST portal before applying. This is not legal or tax advice — please consult a qualified professional. Talk to efiletax if you need help.