GSTN has revised FORM GST REG-01 on the GST portal (advisory dated 1 November 2026), following Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST dated 26 October 2026. One Person Companies are now a separate category with matching documents. Business premises are classified as owned, inherited, rented or leased, consent-based, co-working or SEZ, each with its own proof. Up to 10 bank accounts can be added, and if they are not ready at filing they must be given within 30 days of the registration certificate. LLPs must give the DIN of each designated partner, and CIN, LLPIN, FCRN and FLLPIN are now checked online before an application number (ARN) is generated.
| Who is affected | Anyone applying for GST registration now, especially OPCs, LLPs, businesses working from co-working spaces or from premises owned by a relative, SEZ units and e-commerce operators under section 9(5). |
|---|---|
| What to do | Keep the right proof for your type of premises ready (rent agreement, consent letter with the owner's ID, or co-working agreement), make sure your company or LLP details match MCA records exactly so the online check passes, and have each designated partner's DIN to hand. |
| Source | GSTN advisory, 1 November 2026 (via TaxGuru) |
This is a plain-language summary for general information, not legal or tax advice. The court order or official document is the authoritative text. Ask an expert how it applies to you.