GST registration amendments: the system amends the certificate for non-PPoB changes, and FORM REG-01 is revised

GSTN issued two advisories on 1 November 2026, both tied to Notification No. 05/2026-Central Tax dated 26 October 2026. The first concerns existing registrations: that notification has replaced the rule 19 provisions of the Central Goods and Services Tax Rules, 2017 (CGST Rules) on amending a registration, and the portal has been changed to match. The second concerns new applicants, for whom the portal now carries a revised FORM GST REG-01. The advisories name the notification (pages 16 to 42) and Circular No. 257/03/2026-GST dated 26 October 2026 for further detail. The following explains both.

Two routes for an amendment

The advisory now separates the principal place of business (PPoB) from everything else.

A change of PPoB still goes to the proper officer, who examines it under rule 19 as before.

Every other amendment is handled by the portal. The advisory lists the change of legal name, partners, directors or a Karta joining, leaving or retiring, an additional place of business (APoB), and any other particular of FORM GST REG-01 apart from the PPoB. For these, the advisory states:

“the certificate of registration shall stand amended upon submission and online validation.”

So no officer approves these changes. An application in FORM GST REG-14 that passes the system’s checks amends the certificate. Nobody reviews the details in between, so a wrong detail in the application goes straight onto the certificate. The care that used to go into answering an officer’s query now has to go into the application.

OTP verification and the three-day window

Before the system accepts a non-PPoB amendment, two people must complete an online check. OTPs must confirm the mobile and email of the Primary Authorised Signatory and of one promoter, partner, director, Karta, member or trustee chosen in the application. The advisory makes this mandatory.

The verification is done on the common portal at services.gst.gov.in/services/otpVerification, also reached through Services, then Registration, then “OTP verification of GSTIN”.

The window is short. The advisory allows 3 days from the date the application is submitted. If the verification is not completed in that time, the Application Reference Number (ARN) is not generated. The advisory says nothing about extending this period.

The step most likely to go wrong is the second person. A partner travelling, or a director whose registered mobile number has changed, can hold up an amendment that is otherwise ready. Before filing, the taxpayer should confirm that the selected promoter’s mobile number and email on the portal are current, and that the promoter will be available to enter the OTPs within the window.

What the system validates

PAN, the Director Identification Number (DIN) and the Corporate Identification Number (CIN) are validated online, wherever they apply. The ARN is generated only after these validations succeed. Once the OTP verification and the validations are complete, the amended registration certificate is made available on the common portal, wherever applicable.

A mismatch between the name or number entered and the PAN, DIN or CIN records will therefore stop the application before an ARN is issued. Comparing the entries with the PAN and the company or LLP records before submitting saves a stalled application.

The advisory also asks taxpayers to furnish accurate particulars and to upload the relevant supporting documents with FORM GST REG-14.

The revised FORM GST REG-01

The second advisory lists nine changes to the registration application. They add information requirements and standardise the documents for the constitution of business, the places of business and other particulars.

One Person Company. OPC is now a separate category of constitution. For each constitution, the applicant uploads the supporting document specified against it, such as the Certificate of Incorporation, Partnership Deed or Registration Certificate.

SEZ. A new field takes the SEZ Entity ID of an applicant registering as an SEZ Unit or SEZ Developer.

E-commerce operators under section 9(5). A separate section applies to an e-commerce operator liable to pay tax under section 9(5) of the CGST Act, 2017. It asks for details of the operator’s physical presence in the State or Union territory and, where applicable, of its authorised representative.

Existing registrations. The list of other registrations held has been redrawn, and now asks specifically for any GSTIN and both professional tax numbers (registration and enrolment).

Premises. For both the PPoB and any APoB, the applicant picks one of six kinds of possession: owned, a deceased ancestor’s, rented or leased, used with the owner’s consent, co-working, or SEZ. Each kind has its own list of documents. The advisory asks applicants to select the appropriate category and furnish the documents prescribed for it, so the category chosen decides what must be uploaded.

Nature of business. More activities can now be chosen. Among the new ones are co-working spaces, gyms and fitness clubs, letting of immovable property, and hire of vehicles, vessels or aircraft. Factory registration and Authorised Economic Operator particulars are also asked for.

Bank accounts. Details of up to 10 bank accounts may be reported in the application, wherever available. Where they are not available, the advisory requires them within 30 days from the date the certificate is issued in FORM GST REG-06. The 30 days run from the certificate, so the date is worth recording the day it is issued.

LLPs. The DIN of each designated partner must be furnished.

Online validation. The portal itself checks the CIN, the FCRN of a foreign company, the LLPIN and the FLLPIN where any applies. As on an amendment, no ARN issues until those checks pass.

Points to check

The first advisory’s opening sentence refers to “Rule 21 of Central Goods and Services Tax Rules, 2017” alongside rule 19. The advisory does not make clear what that reference is. It may refer to a rule of the amending notification rather than to the CGST Rules. The notification itself should be read before relying on the reference.

The advisories describe the portal process. They do not reproduce the substituted rule 19, which governs where the two differ. For a PPoB change, the advisory says only that the officer examines it under rule 19; how long the officer has, and what follows a query, are matters for the substituted rule.

This article is intended for educational purposes only and should not be construed as professional advice. It is based on the law as understood on the date of publication; laws and regulations are subject to change, and it may not reflect later developments. Readers are advised to consult a qualified tax professional on their specific situation before taking any action based on it. CA. Mohit Gaba takes no responsibility for any action taken or decision made on the basis of this article.