The GSTN has issued Advisory dated 01.11.2026, announcing significant changes to FORM GST REG-01 on the GST portal pursuant to Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST, both dated 26 October 2026. The revised registration application introduces additional information requirements, standardises documentary evidence relating to the constitution of business and places of business, and provides for system-based validation of specified identification numbers. The changes are intended to ensure more accurate disclosure of applicant particulars and streamline the GST registration process.

The important changes include the introduction of One Person Company (OPC) as a separate category under the constitution of business, along with mandatory uploading of supporting documents such as Certificate of Incorporation, Partnership Deed, Registration Certificate or other relevant proof, depending upon the selected constitution. Applicants seeking registration as an SEZ Unit or SEZ Developer are now required to furnish the SEZ Entity ID. A separate section has also been introduced for e-commerce operators liable to pay tax under Section 9(5) of the CGST Act, 2017, requiring disclosure of their physical presence in the State/UT and details of the authorised representative, wherever applicable.

The particulars relating to existing registrations have also been revised to specifically capture GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number, along with other applicable registration details. Further, the classification of possession of the Principal Place of Business (PPoB) and Additional Place of Business (APoB) has been standardised by providing separate categories for owned premises, premises held in the name of a deceased ancestor, rented or leased premises, consent-based premises, co-working spaces and SEZ premises, with corresponding documentary requirements.

The revised form also expands the disclosures relating to the nature of business activities, including factory registration particulars, Authorised Economic Operator (AEO) details, co-working space, health and fitness clubs, renting or leasing of immovable property, and renting or hiring of motor vehicles, vessels or aircraft. In relation to bank account details, applicants are required to furnish details of up to 10 bank accounts, wherever available, at the time of filing the application. Where such details are not available, they must be furnished within 30 days from the date of issuance of the registration certificate in FORM GST REG-06.

Additionally, LLP applicants are required to furnish the DIN of designated partners. The system will also undertake online validation of CIN, FCRN, LLPIN and FLLPIN, wherever applicable. Generation of the Application Reference Number (ARN) will be subject to successful validation of the required information.

The Complete Advisory can be accessed at https://services.gst.gov.in/services/advisoryandreleases/read/681