The Goods and Services Tax Network (GSTN), on November 1, 2026, has informed taxpayers about important changes in FORM GST REG-01, introducing additional information requirements and standardising documentary requirements for GST registration applications.
The revised form introduces One Person Company (OPC) as a separate constitution of business category and requires applicants to upload relevant supporting documents such as Certificate of Incorporation, Partnership Deed or Registration Certificate, as applicable.
For SEZ Units/Developers, an SEZ Entity ID is now required. A separate section has also been introduced for e-commerce operators liable to pay tax under Section 9(5), including details of physical presence and authorised representatives where applicable.
The form has revised requirements for existing registrations, including GSTIN and Professional Tax registration/enrolment details. The possession categories for the Principal and Additional Places of Business have also been standardised, covering owned, rented/leased, consent-based, co-working, SEZ premises and premises in the name of a deceased ancestor, along with category-specific documents.
Additional business activity details have been introduced, including factory registration, AEO details, co-working spaces, health and fitness clubs and renting/leasing or hiring of immovable property, vehicles, vessels and aircraft.
Taxpayers are required to provide bank account details wherever available, with up to 10 bank accounts permitted. Where details are unavailable at the time of registration, they must be furnished within 30 days of issuance of FORM GST REG-06. LLPs must also provide the DIN of designated partners.
Further, CIN, FCRN, LLPIN and FLLPIN, wherever applicable, will be validated online by the system, and the ARN will be generated only after successful validation. Taxpayers should keep the required information and supporting documents ready before applying to avoid delays.
The advisory refers to Notification No. 05/2026-Central Tax dated October 26, 2026 and Circular No. 257/03/2026-GST dated October 26, 2026 for further details.
