Applying for a new GST registration? FORM GST REG-01 has been revised on the GST portal. It asks for more information and sets out exactly which documents to upload for each type of business and premises. The changes come from Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST, both dated 26 October 2026.

The 9 changes

  1. One Person Company (OPC) is now a separate constitution of business. Upload the matching proof: certificate of incorporation, partnership deed, registration certificate and so on.
  2. SEZ Entity ID: a new field for SEZ units and SEZ developers.
  3. E-commerce operators under Section 9(5) have their own section and must give details of physical presence in the State/UT and, where applicable, their authorised representative.
  4. Existing registrations: you now disclose GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Number, among others.
  5. Premises types are standardised. Separate categories cover owned premises, premises in the name of a deceased ancestor, rented or leased, consent-based, co-working spaces and SEZ premises, each with its own list of documents.
  6. More business activities can be declared, such as factory registration details, Authorised Economic Operator (AEO) status, co-working space, health and fitness clubs, and renting of property, vehicles, vessels or aircraft.
  7. Bank accounts: give up to 10 bank accounts in the application. If you don't have one yet, add it within 30 days of receiving the registration certificate (REG-06).
  8. LLPs must give the DIN of designated partners.
  9. Online validation of CIN, FCRN, LLPIN and FLLPIN. The ARN is generated only after these checks pass.

Before you start

  • Decide which premises category fits, and keep the documents for it ready.
  • Keep incorporation documents, PAN, DIN and bank details at hand.
  • Co-working space users: you now have a category of your own, so use it rather than "rented".
  • Note the 30-day deadline to add a bank account if you don't have one yet. (Missing bank details can lead to suspension; see our guide on Rule 10A.)

Official source