GST Advisory on Changes in FORM GST REG-01 for GST Registration
The GST Portal has issued an advisory informing taxpayers about important changes made in FORM GST REG-01 for obtaining GST registration. The revised form requires additional information and introduces standardised documentary requirements relating to the constitution of business, principal and additional places of business, and other registration details.
The key changes are explained below:
Constitution of Business
One Person Company (OPC) has been introduced as a separate category under the constitution of business. Applicants are also required to upload relevant supporting documents based on their type of business, such as a Certificate of Incorporation, Partnership Deed, Registration Certificate or other applicable documents.
SEZ Registration
A new field has been introduced for entering the SEZ Entity ID for applicants applying for registration as an SEZ Unit or SEZ Developer.
E-commerce Operators under Section 9(5)
A separate section has been introduced for e-commerce operators liable to pay GST under Section 9(5) of the CGST Act, 2017. Such applicants must provide details of their physical presence in the State/UT and, wherever applicable, details of their authorised representative.
Details of Existing Registrations
The details of existing registrations required in FORM GST REG-01 have been revised. Applicants are now required to provide details such as GSTIN, Professional Tax Registration Number, Professional Tax Enrolment Registration Number and other applicable registration particulars.
Principal and Additional Places of Business
The categories relating to possession of business premises have been revised and standardised for both the Principal Place of Business (PPoB) and Additional Place of Business (APoB).Separate categories have been provided for owned premises, premises in the name of a deceased ancestor, rented or leased premises, consent-based premises, co-working spaces and SEZ premises. Applicants must select the appropriate category and upload the prescribed supporting documents.
Nature of Business Activities
The list of business activities has been expanded to include additional categories and information requirements, such as factory registration details, Authorised Economic Operator (AEO) details, co-working spaces, health and fitness clubs, renting or leasing of immovable property, and renting or hiring of motor vehicles, vessels or aircraft, etc.
Bank Account Details
Applicants are required to provide bank account details, wherever available, while filing FORM GST REG-01. Details of up to 10 bank accounts can be reported.Where bank account details are not available at the time of applying for registration, they must be provided within 30 days from the date of issuance of the GST Registration Certificate in FORM GST REG-06.
DIN of Designated Partners
In the case of a Limited Liability Partnership (LLP), the Director Identification Number (DIN) of the designated partners must be provided in the GST registration application.
Online Validation of Identification Numbers
The GST Portal will carry out online validation of the following identification numbers, wherever applicable:
- Corporate Identification Number (CIN)
- Foreign Company Registration Number (FCRN)
- Limited Liability Partnership Identification Number (LLPIN)
- Foreign Limited Liability Partnership Identification Number (FLLPIN)
The Application Reference Number (ARN) will be generated only after successful validation of the required information entered in the application.
GST Advisory on Changes in FORM GST REG-01 for GST Registration
