GSTN Revises FORM GST REG-01, Introducing Additional Disclosure and Documentation Requirements for GST Registration

GSTN has revised FORM GST REG-01 on the GST portal, introducing additional information and standardised documentary requirements for GST registration applications. One Person Company (OPC) has been introduced as a separate category under Constitution of Business, while a new SEZ Entity ID field has been added for SEZ applicants. A separate section has also been introduced for e-commerce operators liable to pay tax under Section 9(5) of the CGST Act, 2017. The revised form requires disclosure of existing GSTINs and Professional Tax registration particulars, along with standardised possession categories and supporting documents for Principal and Additional Places of Business. Additional business activity disclosures, including factory registration, AEO details, co-working spaces and renting/leasing activities, have also been incorporated. Taxpayers must furnish bank account details, wherever available, at the time of application, or within 30 days of issuance of the registration certificate in FORM GST REG-06. Further, DIN of designated partners in LLPs and online validation of CIN, FCRN, LLPIN and FLLPIN, wherever applicable, have been introduced, with ARN generation subject to successful validation.

Advisory on Important Changes in FORM GST REG-01 for GST Registration.pdf