GST Registration REG-01 New Changes: Documents, OPC, DIN, SEZ
November 3, 2026 · GST
GST registration REG-01 new changes from November 1, 2026: OPC option, fixed premises documents, LLP DIN, SEZ entity ID and checks before ARN.
What if a GST registration application stopped before the ARN, only because one digit of an LLPIN was wrong? That is one of the GST registration REG-01 new changes now live on the GST portal. The revised FORM GST REG-01 applies from November 1, 2026 under Notification No. 05/2026-Central Tax dated October 26, 2026, and GSTN explained the portal changes in an advisory dated November 1, 2026.
The changes affect every new applicant, from proprietors to One Person Companies (OPCs), SEZ units and e-commerce operators. Circular No. 257/03/2026-GST, issued the same day, adds a document checklist and limits on officer queries. This guide sets out the position as of November 3, 2026.
GST registration REG-01 new changes at a glance
The table compares the form as it stood before November 1, 2026 (the 2017 form as amended from time to time, most recently by Notification No. 18/2025-Central Tax) with the form substituted by Notification No. 05/2026-Central Tax. Think of the new form as a set of fixed drawers: pick the right drawer and the matching document is already named.
Field in REG-01
Form before November 1, 2026
Revised form from November 1, 2026
Constitution of business
15 options, no separate OPC option
One Person Company added as item (xiva); document shown against each option
SEZ unit or developer
Name of SEZ, approval order, period of validity, approving authority
Adds SEZ entity ID
Section 9(5) e-commerce operator
Only a reason for registration
Separate item on physical presence; representative details if none
Existing registrations
Legacy numbers such as Central Excise and Service Tax
GSTIN and Professional Tax registration and enrolment numbers
Nature of premises
Own, Leased, Rented, Consent, Shared, Others
Owned, deceased ancestor, leased or rented, consent based, co-working, SEZ, e-commerce operator's warehouse (rule 14B)
Business activity
Shorter list
Adds factory registration number, AEO details, co-working, fitness clubs, renting of immovable property and hiring of vehicles, vessels or aircraft
Bank accounts
Up to 10 accounts; details optional at application since 2019 (rule 10A)
Up to 10; if not available, within 30 days from issue of FORM GST REG-06 (see rule 10A below)
Promoter details
DIN "if any"
DIN (if any) retained; note added that DIN of LLP designated partners is to be provided. Circular para 3.4.1 treats DIN as mandatory for company directors and LLP designated partners.
Online validation
PAN, Aadhaar, DIN and Challan Identification Number
PAN, Aadhaar, DIN, and Corporate Identification Number (CIN), FCRN, LLPIN or FLLPIN; acknowledgement only after validation
Which notification and circular made the change
Notification No. 05/2026-Central Tax notifies the Central Goods and Services Tax (Amendment) Rules, 2026. One paragraph substitutes FORM GST REG-01 and others amend many rules, in force from November 1, 2026 save as otherwise provided.
The same notification also substitutes rule 89(5), the inverted duty refund formula, which now counts eligible input services on which ITC is availed on or after November 1, 2026. So one notification number covers both the new REG-01 and the rule 89(5) change; there is no separate notification for the form.
Circular No. 257/03/2026-GST dated October 26, 2026 was issued under section 168(1) of the CGST Act, 2017. It contains 51 FAQs, a checklist by constitution (Annexure-II), the premises document list (Annexure-III) and formats for an affidavit, undertaking and consent letter.
GST registration documents 2026: premises type to document matrix
The circular says wrong or inadequate principal place of business (PPoB) details are one of the major reasons for queries or rejection. The same documents apply to an additional place of business (APoB).
Premises type
Documents to upload
Owned, in the applicant's name
Any one: latest Property Tax receipt, Municipal Khata copy, Property Identification copy, latest Electricity Bill or latest Water Bill
In the name of a deceased ancestor (proprietor and HUF only)
Affidavit (Annexure-IV format), copy of death certificate, and any one of the five documents. The form says in the name of the deceased ancestor; circular para 3.8.2.3 and FAQ 29 accept the ancestor's or the applicant's name.
Rented or leased, registered agreement
Registered rent or lease agreement
Rented or leased, agreement not registered
Notarised agreement on non-judicial stamp paper, plus one of the five documents of the lessor
Rented, no agreement available
Undertaking (Annexure-V format), plus latest electricity or water bill in the applicant's name. Circular Annexure-III also lists any one of the five documents in the name of the applicant or the owner.
Consent based (neither owned nor rented)
Consent letter by the owner, plus one of the five documents of the consenter
Co-working space, provider owns premises
Membership agreement naming the suite, cabin or desk, plus one of the five documents of the provider, and its GSTIN if applicable
Co-working space, provider rents premises
Registered rent or lease agreement between provider and landlord, plus the membership agreement and its GSTIN if applicable
Special Economic Zone
Letter of Approval or Letter of Permission issued by the Development Commissioner of the SEZ
The form also has a seventh category, an e-commerce operator's warehouse under rule 14B, which the GSTN advisory does not list. Rule 14B registration is covered in the related reading below.
Family-owned and inherited premises
Premises owned by a parent, spouse, sibling, partner or director are not "owned" by the applicant. The circular says such applicants should not select owned; FAQ 22 points them to the consent category. (Para 3.8.2.1 also mentions "shared", which is not a category in the revised form.) The consent letter (Annexure-VI) is on plain paper, and every co-owner must consent where the premises is co-owned.
The deceased ancestor category is open only to proprietors and HUFs. The Annexure-IV affidavit is to be executed on non-judicial stamp paper of minimum value INR 100/- before a First-Class Judicial Magistrate, Executive Magistrate or Notary Public. The form asks for a document in the deceased ancestor's name, while circular para 3.8.2.3 and FAQ 29 accept a document in the ancestor's or the applicant's name.
Co-working space and SEZ premises
A hot desk without a designated space will not fit the co-working category. The membership agreement must name the specific suite, cabin or desk allotted and the full address. A separate registration is mandatory for an SEZ unit even if the applicant holds a non-SEZ GSTIN in the same State.
Entity-by-entity: what each applicant needs
Applicant
Constitution document
Whose details
Who signs digitally
Point to watch
Proprietor
None listed beyond PAN of the proprietor
Proprietor
Proprietor
Legal name as per PAN
Partnership firm
Partnership deed or any proof substantiating constitution
All partners; photos of up to ten
Managing or authorised partners
PAN of the firm
LLP
Certificate of incorporation
All partners
Designated partners
DIN of designated partners; LLPIN validated online
Private or public company
Certificate of incorporation
Managing and whole-time directors
Managing or whole-time directors
DIN of directors; CIN validated online
One Person Company
Certificate of incorporation
Director
Director
Select item (xiva), not private limited company
OPC GST registration
An OPC now has its own option in the constitution list, with the certificate of incorporation as the document. Annexure-II names the director as the person who signs for an OPC. The notification, the circular and the GSTN advisory do not say whether an OPC already registered under the private limited company option needs to change its constitution. Until there is a clarification, such an OPC may keep its records consistent