{"id":92177,"date":"2026-11-13T10:54:36","date_gmt":"2026-11-13T05:24:36","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gst-reg-01-revised-registration-application\/"},"modified":"2026-11-13T10:54:36","modified_gmt":"2026-11-13T05:24:36","slug":"gst-reg-01-revised-registration-application","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-reg-01-revised-registration-application\/","title":{"rendered":"GST Registration Form REG-01 Revised: What New Applicants Must Now Provide"},"content":{"rendered":"\n

FORM GST REG-01, the application for new GST registration, has been revised on the GST portal, as GSTN announced in an advisory dated 1 November 2026.<\/strong> The revised form asks for more information and standardises the documents needed for the constitution of business, the principal and additional places of business and other registration particulars. It also adds a separate One Person Company category, an SEZ Entity ID field, a section for e-commerce operators under Section 9(5), bank details for up to 10 accounts and online validation of CIN and LLPIN before an ARN is generated. GSTN refers applicants to Notification No. 05\/2026-Central Tax and Circular No. 257\/03\/2026-GST, both dated 26 October 2026.<\/p>\n\n\n\n

What changed in FORM GST REG-01<\/h2>\n\n\n\n

GSTN lists nine changes in the advisory:<\/p>\n\n\n\n

Area<\/th>What the revised form now requires<\/th><\/tr><\/thead>
Constitution of business<\/td>One Person Company (OPC) is a separate category. Supporting documents for the selected constitution, such as the Certificate of Incorporation, Partnership Deed or Registration Certificate, must be uploaded<\/td><\/tr>
SEZ registration<\/td>New field for the SEZ Entity ID for an SEZ Unit or SEZ Developer<\/td><\/tr>
E-commerce operator under Section 9(5)<\/td>Separate section, with details of physical presence in the State\/UT and, where applicable, the authorised representative<\/td><\/tr>
Existing registrations<\/td>Disclosure of GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number, along with other registrations<\/td><\/tr>
Principal and additional places of business<\/td>Standard possession categories: owned, in the name of a deceased ancestor, rented\/leased, consent-based, co-working space and SEZ premises, each with specified documents<\/td><\/tr>
Nature of business activities<\/td>Expanded list, 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<\/td><\/tr>
Bank accounts<\/td>Details of up to 10 bank accounts, wherever available. If not available at the time of applying, they must be furnished within 30 days of the registration certificate (FORM GST REG-06)<\/td><\/tr>
LLPs<\/td>DIN of the designated partners must be furnished<\/td><\/tr>
Identification numbers<\/td>CIN, FCRN, LLPIN and FLLPIN are validated online. The ARN is generated only after successful validation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Who it affects<\/h2>\n\n\n\n