GST portal revises registration and amendment forms

GSTN issued two advisories on 1 November 2026 explaining changes to new GST registrations and amendments. The revised REG-01 lists One Person Company separately, adds an SEZ Entity ID field and asks section 9(5) e-commerce operators for State or Union Territory presence and representative details where applicable. Applicants should match the constitution and premises categories to the supporting documents requested by the portal.

LLPs should prepare designated partner identification details. The portal validates CIN, FCRN, LLPIN or FLLPIN where applicable before generating an application reference number (ARN). The advisory also asks for available bank account details in REG-01, with a 30-day window from issuance of REG-06 to furnish them if unavailable at application. Check any separate statutory restriction tied to return filing.

Under the REG-14 workflow described in GSTN Advisory 686, a change to the principal place of business remains subject to officer examination. Other changes, including legal name, partner or director details and additional places of business, can take effect after submission and successful validation. The primary authorised signatory and one selected promoter or equivalent person must verify their mobile number and email within three days where required. The portal will withhold the ARN if verification fails. Amendment advisory: https://www.gst.gov.in/newsandupdates/read/686.