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Update · GSTN advisories dated 1 November 2026 · checked 13 November 2026

GST registration: a new REG-01 form, faster amendments, and e-commerce sellers in other states

The GST registration form has been revised: new premises categories, up to ten bank accounts, DINs for LLP partners and online checks of CIN and LLPIN. Many amendments now take effect after online checks, and sellers on e-commerce platforms can register in other states using the platform’s warehouse (rule 14B).

Applies to
Anyone applying for GST registration or changing registration details; sellers on e-commerce platforms
Effective from
1 November 2026
Published
1 November 2026

Following Notification 05/2026-Central Tax and Circular 257/03/2026-GST, both dated 26 October 2026, GSTN issued a set of advisories on 1 November 2026.

  • New REG-01. One Person Company is a separate type of business; premises are classed as owned, inherited, rented or leased, consent-based, co-working or SEZ, each with its own documents; up to ten bank accounts can be given (or added within 30 days of registration); LLPs must give each designated partner’s DIN; CIN, LLPIN and similar numbers are checked online before the application number is generated.
  • Amendments. Changes such as legal name, partners or directors and additional places of business take effect after online validation and OTP checks. A change of the principal place of business still goes to an officer.
  • Cancellation (REG-16). The portal now checks for pending returns and approves eligible applications electronically.
  • Composition for small service providers. The composition option under section 10(2A) has been updated on the portal.
  • E-commerce sellers (rule 14B). A seller whose sales are subject to TCS can register in a state where it has no office, using the e-commerce operator’s warehouse, with the operator’s consent within seven working days and Aadhaar-based biometric checks.

What to do

Keep the authorised signatory’s mobile and email current, since OTPs now decide most changes. Before applying, gather the documents for the type of premises and the business’s registration numbers.

Sources

This update is for general information only and does not constitute professional advice. Please consult a qualified professional before acting on it.

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