GST Registration Changes from November 2026: Revised REG-01 and Instant Amendments (GSTN Advisories 681 and 686)

Update dated 1 November 2026: GSTN has issued two advisories on 1 November 2026 that change how a new GST registration is applied for and how an existing registration is amended. Advisory No. 681 explains the revised FORM GST REG-01, and Advisory No. 686 explains the new amendment process in FORM GST REG-14. Both follow Notification No. 05/2026-Central Tax and Circular No. 257/03/2026-GST, dated 26 October 2026.

🗣️ Saral bhasha mein samjhein

• Naya GST registration form (REG-01) badal gaya hai. OPC ab alag category hai aur har constitution ke liye documents fix kar diye gaye hain.
• Dukaan/office ke premises ke liye ab alag-alag category hai: apna, purkhon ka, kiraye ka, consent wala, co-working space aur SEZ.
• 10 bank accounts tak de sakte hain. Bank account nahi hai toh registration ke 30 din ke andar dena hoga.
• Registration mein badlav (PPOB chhod kar) ab submit + online validation par turant ho jayega, officer ki approval nahi lagegi.
• Iske liye mobile/email ka OTP verification 3 din mein karna zaroori hai, warna ARN nahi banega.

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Part A: Revised FORM GST REG-01 (Advisory No. 681)

1. Constitution of business: One Person Company (OPC) is now a separate category. The supporting document for each constitution (certificate of incorporation, partnership deed, registration certificate, etc.) must be uploaded as specified.
2. SEZ registration: SEZ Units and SEZ Developers must enter their SEZ Entity ID.
3. E-commerce operators under Section 9(5): a separate section asks for details of physical presence in the State/UT and, where applicable, the authorised representative.
4. Existing registrations: GSTIN, Professional Tax Registration Number and Professional Tax Enrolment Number, among others, must be disclosed.
5. Principal and additional places of business: possession of premises is now classified as owned, in the name of a deceased ancestor, rented/leased, consent-based, co-working space or SEZ premises, with prescribed documents for each.
6. Nature of business: the activity list is expanded, including factory registration, AEO details, co-working space, health and fitness clubs, renting of immovable property and hiring of vehicles, vessels or aircraft.
7. Bank accounts: up to 10 accounts may be reported. If no account is available at the time of application, details must be furnished within 30 days of the registration certificate (REG-06).
8. LLPs: the DIN of designated partners is mandatory.
9. Online validation: CIN, FCRN, LLPIN and FLLPIN are validated by the system, and the ARN is generated only after successful validation.

Part B: New Amendment Process in REG-14 (Advisory No. 686)

Rule 19 of the CGST Rules, as substituted by Notification No. 05/2026-Central Tax, now works as follows:

• Principal Place of Business (PPOB): an amendment continues to be examined and approved by the proper officer.
• All other particulars (legal name, addition or retirement of partners/directors/Karta, additional places of business and other REG-01 details): the registration certificate stands amended on submission and online validation.
• OTP verification of the mobile number and email of the Primary Authorised Signatory and one selected promoter/partner/director is mandatory, through Services → Registration → OTP verification of GSTIN.
• The OTP verification must be completed within 3 days of submission; otherwise the ARN will not be generated.
• PAN, DIN and CIN are validated online, and the amended certificate is made available on the portal after the checks are complete.

Practical Points

• Keep the premises document that matches the new category ready before starting REG-01. A mismatch is the most common reason for queries.
• Since non-PPOB amendments are now automatic, check every detail before submitting. There is no officer review to catch an error.
• Change of the principal place of business still needs officer approval, so plan shifts of office in advance.

Need a new GSTIN or an amendment done correctly the first time? See our GST registration service, or read about multi-State registration with one Master TRN.