GST REG-01 Revised From 1 November 2026: The 9 Registration Changes, Explained

Priya runs a small online store from Jaipur. When she tried to register for GST on 3 November 2026, the form she opened did not look like the screenshots in older guides: a new constitution option appeared, a SEZ field she had never seen asked for an Entity ID, and a whole section about e-commerce operators showed up even though she only sells through her own website. She had hit the revised REG-01.

What changed on 1 November 2026

From 1 November 2026, every new GST registration application is filed on the revised FORM GST REG-01. The old form is gone from the portal. The changes are not cosmetic — they add fields, standardise choices that used to be free text, and move several checks online so that errors surface before the ARN is generated rather than after a query from the officer.

The 9 changes, in order

1. OPC is now its own constitution category. One Person Companies no longer have to squeeze into “Private Limited Company” or “Others”.
2. SEZ Entity ID is mandatory for SEZ units and developers. The field validates against SEZ records; a wrong ID blocks submission.
3. A dedicated section 9(5) e-commerce section. Operators covered by section 9(5) of the CGST Act — food delivery, passenger transport, hotel booking platforms — answer a separate set of questions.
4. Standardised premises types. Principal place of business must now be picked from a fixed list (owned, rented, leased, shared, SEZ unit, others with proof) instead of free text.
5. Up to 10 bank accounts. The earlier limit of one account at registration is gone; businesses can list up to ten accounts, which matters for marketplaces and multi-branch firms.
6. Online validation of CIN, FCRN, LLPIN and FLLPIN. Company and LLP numbers are checked against MCA data in real time.
7. PAN–Aadhaar linking check for promoters and authorised signatories. An unlinked PAN now stops the application instead of surfacing months later.
8. Document upload sizes and formats standardised. Proof of premises, bank statement and photograph must meet the new size and format limits shown on the portal.
9. ARN generation only after all validations pass. Incomplete or inconsistent applications no longer get an ARN first and a query later.

What this means in practice

For most new applicants, the practical difference is preparation. Gather the SEZ Entity ID (if applicable), the exact constitution type, all bank accounts you want on record, and the premises proof in the right format before you start. The online validations mean a typo in a CIN or an unlinked PAN is caught in minutes, not weeks — but it also means you cannot submit first and fix later.

Existing registrants are not required to re-register. The revised form applies to new applications and to amendments that touch the changed fields. If you amend your constitution type, add a bank account beyond the old limit, or update SEZ details, the new validations apply to that amendment.

For the state codes to use in the address and jurisdiction fields, see our GST state codes list, and for the registration process itself, our GST registration process guide.

Pre-filing checklist

• Constitution type confirmed — including OPC if applicable.
• SEZ Entity ID on hand for SEZ units and developers.
• Section 9(5) applicability decided for e-commerce operators.
• Premises type picked from the standard list, with proof in the required format.
• Bank accounts (up to 10) listed with correct IFSCs.
• PAN–Aadhaar linking verified for every promoter and signatory.

FAQs

Do I need to re-register if I registered before 1 November 2026?
No. The revised form applies to new applications and to amendments touching the changed fields.

What happens if my SEZ Entity ID is wrong?
The application will not submit until the ID validates against SEZ records.

Can I still add bank accounts later?
Yes, through an amendment, but listing them at registration avoids a second filing.

Is the old REG-01 still available anywhere?
No — if you file after 1 November 2026, use the revised form.

Does the OPC category change my tax rate?
No. Constitution type affects the form and validation, not the GST rate.

Sources

GSTN advisory dated 1 November 2026; Notification No. 05/2026–Central Tax dated 26 October 2026; Circular No. 257/03/2026–GST dated 26 October 2026.