The Goods and Services Tax Network (GSTN), through its advisory dated November 1, 2026, has announced important changes to FORM GST REG-01. The revised registration application introduces new fields, expands business classifications and standardises documentary requirements.
From a separate category for One Person Companies to online validation before generation of the Application Reference Number (ARN), here are the key changes applicants should understand.
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1. What has changed in FORM GST REG-01?
FORM GST REG-01 has been revised on the GST portal to introduce additional information requirements and standardise supporting documents.
The changes cover business constitution, SEZ identification, e-commerce operators, existing registrations, business premises, business activities, bank accounts and identification numbers.
2. Has a separate category been introduced for One Person Companies?
Yes. One Person Company (OPC) has been introduced as a separate category under the constitution of business.
Applicants registering an OPC should select this category and upload the supporting documents specified in the revised form.
3. Which documents are required to establish the constitution of business?
Applicants must upload the documents specified against their selected business constitution.
Depending on the entity, these may include a Certificate of Incorporation, Partnership Deed, Registration Certificate or another applicable document substantiating the constitution of the business.
The documentary requirement therefore depends on the category selected in the application.
4. What additional information must SEZ applicants provide?
Applicants seeking registration as an SEZ Unit or SEZ Developer must enter their SEZ Entity ID in the newly introduced field.
Such applicants should keep the relevant identification particulars ready before starting the application.
5. What has changed for e-commerce operators liable under Section 9(5)?
A separate section has been introduced for applicants seeking registration as an e-commerce operator liable to pay tax under Section 9(5) of the CGST Act, 2017.
These applicants must provide details regarding their physical presence in the relevant State or Union Territory and, where applicable, their authorised representative.
6. Which existing registration details must applicants disclose?
The revised form specifically provides for disclosure of GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Registration Number, along with other applicable registration particulars.
Applicants should review their existing registrations and furnish the details relevant to their business.
7. What are the revised categories for possession of business premises?
For both the Principal Place of Business (PPoB) and Additional Place of Business (APoB), separate categories have been provided for:
- Owned premises.
- Premises in the name of a deceased ancestor.
- Rented or leased premises.
- Consent-based premises.
- Co-working spaces.
- SEZ premises.
Applicants should select the category that accurately reflects their arrangement for using the premises.
8. Are supporting documents required for each premises category?
Yes. The advisory states that supporting documents have been specified for each category of possession.
Applicants must furnish the prescribed documentary evidence for the category selected. They should check the revised form for the exact documents applicable to their premises.
9. Can a co-working space be identified separately in the registration application?
Yes. Co-working spaces have been expressly included as a separate category in the revised classification of business premises.
Co-working space has also been included among the expanded business activity categories and disclosures. Applicants should select the relevant options based on their actual circumstances.
10. Which business activities and disclosures have been added?
The expanded list includes factory registration particulars, Authorised Economic Operator (AEO) details, co-working spaces, health and fitness clubs, renting or leasing of immovable property, and renting or hiring of motor vehicles, vessels or aircraft.
Applicants should review the revised list and provide the particulars relevant to their operations.
11. Must bank account details be furnished when applying for GST registration?
According to the advisory, bank account details must be furnished wherever available when filing FORM GST REG-01.
Applicants may report details of up to 10 bank accounts.
12. What if bank account details are unavailable when the application is filed?
Where bank account details are unavailable at the application stage, the advisory requires them to be furnished within 30 days from the date of issuance of the registration certificate in FORM GST REG-06.
The deadline is linked to issuance of the registration certificate, so applicants should track that date carefully.
13. What additional information is required from LLPs?
In the case of a Limited Liability Partnership (LLP), the Director Identification Number (DIN) of its designated partners must be furnished in the registration application.
LLP applicants should keep these particulars ready along with the other applicable entity information.
14. Which identification numbers will be validated online, and when will the ARN be generated?
The system will validate the following identification numbers wherever applicable:
- Corporate Identification Number (CIN).
- Foreign Company Registration Number (FCRN).
- Limited Liability Partnership Identification Number (LLPIN).
- Foreign Limited Liability Partnership Identification Number (FLLPIN).
The advisory states that the ARN will be generated only after successful validation of the required informationentered in the application. Applicants should therefore verify the accuracy of their identification particulars before submission.
15. What should applicants do before starting the revised application?
GSTN has advised applicants to carefully review the revised FORM GST REG-01 and keep the relevant information and supporting documents ready before initiating the registration process.
Applicants should check their business constitution, premises category, existing registration particulars, applicable identification numbers and available bank account details to ensure accurate and complete filing.
