Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 257/03/2026-GST dated 26 October 2026, laying down guidelines for persons applying for GST registration in FORM GST REG-01. Until now, detailed guidelines existed only for tax officers (Instruction No. 03/2025-GST dated 17 April 2025). This circular is the first set of guidelines written for applicants, so that applications are filed correctly the first time, queries are reduced and genuine applicants get registration without delay.
The circular also gives 51 FAQs (Annexure-I), a checklist of documents for each type of business (Annexure-II), a list of documents for proof of the principal place of business (Annexure-III), and three official formats: an affidavit for inherited property (Annexure-IV), an undertaking where there is no rent agreement (Annexure-V) and a consent letter (Annexure-VI).
Key Points at a Glance
- Premises owned by a parent, spouse, sibling, partner or director is not “Own”. Select “Consent” (or rented / shared).
- Rented premises without a rent agreement can now be declared with an undertaking (Annexure-V) and your own electricity or water bill.
- Premises of a deceased ancestor: death certificate + affidavit (Annexure-IV) + one property document.
- A co-owner applying for registration does not need an NOC from the other co-owners.
- Officers must not ask for an Udyam certificate, a local residential address or premises photos, and must not judge whether the electricity connection is domestic or commercial.
- A query in REG-03 can be raised only for three reasons. Reply within 7 working days; decision within 7 working days of the reply, otherwise registration is deemed approved.
1. “Own” Premises: The Most Common Mistake
Para 3.8.2.1 makes it clear that premises will be treated as owned only if the applicant himself is the owner. If the property stands in the name of a family member (parents, spouse, siblings) or of a partner or director, it cannot be declared as “Own”. In such cases the applicant should select “Consent”, “Rented / Leased” or “Shared”, as the case may be, under “Nature of Premises”.
2. Documents for Proof of Principal Place of Business
The circular lists exactly which documents are to be uploaded for each type of possession (para 3.8 and Annexure-III):
| Type of premises | Documents to upload |
|---|---|
| Own premises | Any one in the applicant’s name: latest property tax receipt, municipal khata, property identification document, latest electricity bill or latest water bill, showing the full address. |
| Owned by a deceased ancestor (no document in applicant’s name) | Death certificate + affidavit in Annexure-IV (on non-judicial stamp paper of ₹100, before a Magistrate or Notary) + any one property document in the ancestor’s or applicant’s name. |
| Rented, with registered agreement | Copy of the valid registered rent / lease agreement. |
| Rented, agreement not required to be registered | Rent / lease agreement + any one property document in the landlord’s name. |
| Rented, electricity / water bill in tenant’s own name | Valid rent agreement + latest bill in the applicant’s name. Landlord’s document is not needed. |
| Rented, no rent agreement | Undertaking in Annexure-V + latest electricity or water bill showing the tenant’s name and full address. |
| Consent (owned by a family member, partner or director) | Consent letter on plain paper in Annexure-VI signed by the owner + any one property document in the owner’s name. If there are co-owners, consent of all co-owners is needed. |
| Applicant is himself a co-owner | No consent or NOC from the other co-owners. If bills are in another co-owner’s name, upload a document that shows both as owners (FAQ 37). |
| Co-working space | Membership agreement showing the allotted desk / cabin + the provider’s ownership document, or the registered lease between the owner and the provider. |
| SEZ unit / developer | Letter of Approval / Permission issued by the Development Commissioner. |
Our free GST Consent Letter Generator (Tools section) can be used to prepare the consent letter for family-owned premises.
3. What Officers Can No Longer Ask For
Paras 5.4.1 and 6 of the circular direct officers to follow the prescribed list of documents strictly and not to seek unwarranted documents or raise presumptive queries. In particular, officers should not:
- raise a query because the residential address of the applicant, Managing Director or authorised signatory is in another city or State (see also FAQ 30);
- ask for an Udyam / MSME certificate (FAQ 36: it is neither required nor a proof of premises);
- object that the business activity cannot be carried on from the declared premises;
- classify the electricity connection as domestic or commercial, or scrutinise the bill amount;
- treat residential premises as unfit for business;
- ask for photographs of the applicant or landlord at the premises (FAQ 35).
Utility bills and property tax receipts are to be checked only for the applicant’s name and address. Rent agreements are to be checked mainly for validity, the names of both parties and the exact property address.
4. When Can a Query (REG-03) Be Raised, and the Time Limits
Under para 5.4, a notice in FORM GST REG-03 can be issued only in these cases:
- a document is incomplete or not legible;
- the address does not match the uploaded document, or the document does not appear to be a valid address proof;
- the address is incomplete or vague.
| Stage | Time limit |
|---|---|
| Decision where Aadhaar authentication is done | 7 working days from the application |
| Decision where Aadhaar is not authenticated, or physical verification is needed | 30 days from the application |
| REG-03 notice (no physical verification) | Within 7 working days of the application |
| Reply in FORM GST REG-04 | Within 7 working days of the notice |
| Officer’s decision after the reply | Within 7 working days of the reply (approval, or rejection in REG-05 with reasons) |
| Simplified registration (Rule 14A) and Rule 9A cases | Granted by the system within 3 working days |
| No action by the officer within time | Registration is deemed approved (para 5.7) |
If your application is picked for biometric Aadhaar authentication, the visit to the GST Suvidha Kendra must be completed within 15 days (FAQ 13).
5. Faster Routes to Registration
Aadhaar Authentication
If you opt for Aadhaar authentication, the application is to be processed within 7 working days instead of 30 days.
Simplified Registration under Rule 14A
This is for small suppliers who will not pass on more than ₹2.5 lakh of tax (IGST + CGST + SGST) per month to registered buyers. Registration is granted automatically within 3 working days. Only one such registration is allowed per PAN per State. To exit the scheme later, file FORM GST REG-32 (FAQ 10).
6. Address, Photographs and Other Details
- Address: Give the exact address up to the shop / flat / plot number, khasra / khata number where applicable, street, locality, village / town, taluka, district, PIN code and landmark. Mark the location on the portal map. The address must match the uploaded document (para 3.7.2).
- Legal name: It must be the same as on the PAN. For a proprietorship, the proprietor’s name is the legal name. Use the e-mail and mobile number linked to the PAN.
- Photographs: A recent, full-face colour photo of the person. It must not be a group photo, and must not be cropped from a PAN, Aadhaar or any other ID card.
- Authorised signatory: Up to 10 can be added, and an authorisation letter must be uploaded.
- Bank account: Not mandatory at the time of application, but it must be added within 30 days of registration or before filing GSTR-1 / IFF, whichever is earlier (Rule 10A).
- State-specific details: In Maharashtra, Rajasthan, Odisha, Andhra Pradesh, Assam and Madhya Pradesh, the electricity board and consumer number of the premises are mandatory.
- Earlier registration cancelled or suspended: File all pending returns, including GSTR-10 where applicable, before applying again on the same PAN (para 4).
- Unmanned installations: Telecom towers and ATMs need not be declared as a place of business.
7. Grievance Against Delay or Unwarranted Queries
Where an applicant is aggrieved by delay or by unwarranted queries, a complaint can be filed with the jurisdictional Chief Commissioner of Central Tax or Commissioner of State Tax on the special e-mail ID notified by the Zone / State for this purpose (para 8).
Checklist Before You File REG-01
- Is the premises truly in your own name? If not, choose Consent / Rented, not Own.
- Does the address in the form match the address on the uploaded document, word for word?
- Are all uploads clear, complete and legible?
- Have you opted for Aadhaar authentication?
- If you will mostly sell to unregistered buyers, check whether Rule 14A suits you.
This post is a summary for general information. Please read the full circular (PDF attached below) before relying on it for a specific case.