Revised GST REG-01 Form from 1 November 2026: What Has Changed
Revised GST REG-01 form from 1 November 2026: OPC category, up to 10 bank accounts, DIN for LLPs, premises documents and online validation, with links to the notification and circular.
The revised GST REG-01 form is available on the GST portal from 1 November 2026. In an advisory dated 1 November 2026, GSTN explained what has changed in the new registration application. The changes follow Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST, both dated 26 October 2026. If you plan to take a new GST registration, or advise someone who does, read this before you start the application.
| Item | Details |
|---|---|
| Advisory | Important Changes in FORM GST REG-01 for GST Registration (GSTN, 1 November 2026) |
| Legal basis | Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST, both dated 26 October 2026 |
| Applies to | New registration applications filed on the GST portal |
| Where to apply | Services > Registration > New Registration on gst.gov.in |
Why the Revised GST REG-01 Form Was Introduced
Many registration applications used to run into clarification notices because applicants did not know which documents to upload for their type of business or premises. The revised REG-01 asks for more structured details and links each constitution of business and each type of premises to a defined set of documents. Circular 257/03/2026-GST supports this by setting out document checklists and limiting the queries an officer can raise.
Key Changes in the Revised GST REG-01 Form
- Constitution of business: One Person Company (OPC) is now a separate category. Supporting documents, such as the certificate of incorporation or the partnership deed, must be uploaded according to the constitution selected.
- SEZ units and developers: the SEZ Entity ID has to be entered.
- E-commerce operators under Section 9(5): a separate section captures their physical presence in the State and, where applicable, their authorised representative.
- Existing registrations: the form now asks for GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number.
- Principal and additional places of business: possession of premises is classified as owned, deceased ancestor’s property, rented or leased, consent-based, co-working space, or SEZ premises, and each category has its own document list.
- Nature of business activity: the activity list has been expanded to include items such as factory details, AEO details, co-working space, health and fitness clubs, renting of immovable property, and renting of motor vehicles, vessels or aircraft.
- Bank accounts: up to 10 bank accounts can be reported. If the details are not available while applying, they must be furnished within 30 days of the registration certificate being issued in FORM GST REG-06.
- LLPs: the Director Identification Number (DIN) of designated partners must be provided.
- Online validation: CIN, FCRN, LLPIN and FLLPIN are validated online, and the Application Reference Number (ARN) is generated only after validation succeeds.
What Circular 257/03/2026-GST Adds
The circular is titled “Guidelines for the handling applications for GST registration”. It is meant for both applicants and officers. In summary, it provides the following:
- a fixed document checklist by constitution of business, and a document list for each type of principal place of business
- standard formats for the consent letter, affidavits and undertaking
- processing timelines of 7 working days where Aadhaar authentication is done and 30 days otherwise, and 3 working days for eligible applicants under Rule 14A and Rule 9A
- clarifications to be sought through FORM GST REG-03, with the applicant replying through FORM GST REG-04 within 7 working days
- deemed approval if the proper officer takes no action within the prescribed period
- a limit on unnecessary or presumptive queries, so officers should not ask for documents outside the prescribed list
Read the circular itself for the full checklists and FAQs, because document requirements differ for each type of applicant.
Checklist Before Using the Revised GST REG-01 Form
- Match the legal name, PAN and constitution of business exactly with the entity documents.
- Keep the incorporation certificate, partnership deed or equivalent proof ready for the constitution you select.
- Decide how the premises are held (owned, rented, consent-based, co-working or SEZ) and keep that category’s proof ready.
- Collect the details of promoters, partners or directors, including DIN for LLP designated partners.
- Keep bank account details handy, or plan to submit them within 30 days of the REG-06 certificate.
- Complete Aadhaar authentication promptly, since it affects the processing timeline.
In short, the revised GST REG-01 form makes registration more structured, so prepare your documents in advance.
Download the Official Documents
Use these official links to read or download the source documents. They open on government websites.
- Notification No. 05/2026-Central Tax dated 26 October 2026 – CGST (Amendment) Rules, 2026, which includes the revised FORM GST REG-01 (the advisory points to pages 16 to 42)
- Circular No. 257/03/2026-GST dated 26 October 2026 – guidelines for handling GST registration applications
- GSTN advisory dated 1 November 2026 – Important Changes in FORM GST REG-01
Frequently Asked Questions
Is the revised GST REG-01 form applicable to existing taxpayers?
The revised form is for new registration applications. Existing registered persons are not asked to re-register, but changes to an existing registration are filed through FORM GST REG-14. See our article on the GST registration amendment process.
How many bank accounts can be reported in REG-01?
Up to 10 bank accounts can be reported. If details are not available at the time of filing, they must be furnished within 30 days of the registration certificate in FORM GST REG-06.
Is OPC now a separate category in GST registration?
Yes. One Person Company is shown as a separate constitution of business in the revised form, with its own supporting documents.
Related Updates from the 1 November 2026 GST Advisories
- GST Portal Advisories of 1 November 2026: complete roundup
- Rule 14B GST Registration for E-Commerce Sellers Using an ECO Warehouse
- GST Registration Cancellation: Revised REG-16 Process with Electronic Approval
- GST TDS Registration for Scrap, Used Cooking Oil, Plastic, Tyre and E-Waste
- GST Composition Levy: New Section 10(2A) Category and REG-14 Category Change
- GST Registration Amendment: Automatic Update After OTP Verification (REG-14)
- GST Collections October 2026: Gross ₹2.31 Lakh Crore, Net ₹2.03 Lakh Crore
Source: GSTN advisory dated 1 November 2026, Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST. This article is a plain-language summary for general information. Please read the official notification, circular and advisory for the exact legal text before acting.
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