1. Title of the Document
| Document Title | Guidelines for the handling applications for GST registration |
| Document Number | Circular No. 257/03/2026-GST (F. No. CBIC-20001/2/2026-GST) |
| Issuing Authority | Central Board of Indirect Taxes & Customs (CBIC), GST Policy Wing, Department of Revenue, Ministry of Finance, Government of India |
| Date of Document | 26 October 2026 |
| Relevant Provisions | Section 168(1), section 48, section 51 and section 52 of the CGST Act, 2017; rules 8(4A), 9, 9A, 10A, 14A, 21A(2) and (2A), 22 and 25 of the CGST Rules, 2017; FORMs GST REG-01, REG-03, REG-04, REG-05, REG-07, REG-09, REG-10, REG-30 and REG-32; Instruction No. 03/2025-GST dated 17 April 2025 |
2. Summary of the Document
The Central Board of Indirect Taxes and Customs (CBIC) under section 168(1) of the CGST Act, 2017, has issued Circular No. 257/03/2026-GST dated 26 October 2026, laying down guidelines for applicants filing FORM GST REG-01. It notes that rejections and delays mostly arise from incomplete, inconsistent or illegible details on identity, constitution, principal place of business (PPoB) and authorised signatory. It complements Instruction No. 03/2025-GST dated 17 April 2025 issued for tax officers.
Part A must carry the PAN and legal name exactly as per PAN and, for companies, the MCA certificate. Part B requires the correct constitution, reason for registration, constitution documents, photographs of specified persons, and up to ten authorised signatories with an authorisation letter. The PPoB address must be complete, specific to the premises, and identical to the uploaded proof. Bank details must be furnished under rule 10A within thirty days of grant or before GSTR-1 or the Invoice Furnishing Facility, whichever is earlier.
Proof of premises depends on possession. Owners may upload a latest property tax receipt, municipal khata, property identification document, or electricity or water bill. Premises owned by relatives, partners or directors cannot be shown as owned and need a consent letter (Annexure-VI). Rented premises need a registered agreement where mandatory, otherwise the agreement with the lessor’s document; if no agreement exists, an undertaking (Annexure-V) is needed, and inherited premises need an affidavit (Annexure-IV). The FAQs clarify that an Udyam certificate is not proof of PPoB.
Under rule 9, applications with successful Aadhaar authentication are processed within seven working days; others, or those selected for physical verification, within thirty days. Registrations under rules 14A and 9A are granted automatically within three working days. A notice in FORM GST REG-03 may be issued within seven working days, only for incomplete or illegible documents, address mismatch or invalid proof, or a vague address. The applicant must reply in FORM GST REG-04 within seven working days, and the officer must decide within seven working days thereafter, recording reasons for any rejection in FORM GST REG-05.
Officers must not seek unwarranted documents or raise presumptive queries, such as on residence in another city or the Udyam certificate, and must not classify electricity connections as domestic or commercial. Utility bill verification is limited to name and address. A person whose earlier registration on the same PAN was suspended or cancelled must first file all due returns, including GSTR-10, and clear liabilities. Aggrieved applicants may complain to the jurisdictional Chief Commissioner or Commissioner of State Tax.
Legal Takeaway: The Circular binds officers under section 168(1) but cannot override rules 8, 9, 10A, 14A and 25 of the CGST Rules, 2017. Paragraphs 5.4, 5.4.1, 5.7 and 6 confine REG-03 queries to listed grounds, bar subjective assessment and recognise deemed approval. Queries or rejections beyond those grounds may be challenged in replies, grievances under paragraph 8 or appeal. Clients should follow the Annexure-II and III checklists, keep names and addresses uniform, and reply to REG-03 within seven working days.
3. Tabular Summary
| Sl. No. | Para / Annexure | Topic | Requirement / Clarification | Provision / Form | Documents | Time Limit | Practical Note |
|---|---|---|---|---|---|---|---|
| 1 | 3.2.2 | Part A (TRN) | Legal name as per PAN (and MCA certificate for companies); correct State and district; PAN-linked e-mail and mobile | FORM GST REG-01 | PAN; Incorporation Certificate | — | Name mismatch invites queries |
| 2 | 3.3 to 3.6; Annexure-II | Part B: business, promoters, signatories | Correct constitution and reason for registration; details and photographs of specified persons; up to 10 authorised signatories | FORM GST REG-01 | Constitution proof; authorisation letter; photographs | — | Photograph must be individual, recent, not cropped ID |
| 3 | 3.7, 3.9; Annexure-III | PPoB / additional place of business | Specific, complete address with PIN, jurisdiction and nature of business; towers and ATMs need not be declared | FORM GST REG-01 | Proof as per nature of premises | — | Address must match uploaded proof |
| 4 | 3.8.2; Annexure-III | Owned premises | Premises of relatives, partners or directors are not ‘owned’; deceased ancestor’s premises need affidavit | Annexure-III, Annexure-IV | Property tax receipt / khata / property ID / latest electricity or water bill; death certificate | — | Choose ‘Consent’ where owner is a relative |
| 5 | 3.8.3 to 3.8.4 | Rented, no agreement, consent | Registered agreement where mandatory; else agreement with lessor’s document; undertaking if no agreement; consent letter of all co-owners | Annexures V and VI | Agreement; lessor’s document; undertaking; consent letter | — | Utility bill in tenant’s name accepted with rent agreement |
| 6 | 3.8.5, 3.8.6 | Co-working space and SEZ | Membership agreement with allotted space and owner or lease proof; SEZ approval letter | Annexure-III | Membership agreement; Letter of Approval / Permission | — | SEZ unit needs separate registration (FAQ Q.28) |
| 7 | 3.11; FAQ Q.38 to 40 | Bank account | Not mandatory at application; account in applicant’s name on its PAN; up to 10 accounts | Rule 10A | Passbook page, statement or cancelled cheque | 30 days from grant, or before GSTR-1 / IFF | Furnish at application if available |
| 8 | 4 | Earlier registration on same PAN | Returns, including GSTR-10, filed and no liability pending | Rules 21A(2), 21A(2A), 22 | — | — | Clear dues before re-applying |
| 9 | 5.1 to 5.3 | Processing timelines | Aadhaar-authenticated: 7 working days; others or physical verification: 30 days; rules 14A and 9A: automatic | Rules 8(4A), 9, 9A, 14A, 25 | — | 7 working days / 30 days / 3 working days | Opting for Aadhaar authentication speeds grant |
| 10 | 5.4 to 5.5 | Query, reply and decision | REG-03 only for incomplete or illegible documents, address mismatch or vague address; officer decides on reply | FORMs REG-03, 04, 05 | Reply with clarification or documents | 7 working days at each stage | Reasons must be recorded for rejection |
| 11 | 5.6 | Physical verification | Specific report, GPS-enabled photographs, reassignment if wrong jurisdiction | Rules 9 and 25; FORM GST REG-30 | Verification report | At least 5 days before 30-day period ends | Correct jurisdiction avoids delay |
| 12 | 5.4.1, 5.7, 6, 6.1 | Officer conduct, deemed approval, rule 14A exit | No unwarranted documents or subjective assessment; deemed approval if no action; exit from rule 14A by REG-32 | Rules 9, 14A; FORM GST REG-32 | As per FORM GST REG-01 | Per rule 9 | Cite these paragraphs in replies |
| 13 | 8 | Grievance | Complaint on special e-mail to jurisdictional Chief Commissioner of Central Tax / Commissioner of State Tax | — | — | — | Use for delay or unwarranted queries |
Download the Document: Circular No. 257/03/2026-GST (CBIC)
Disclaimer: Prepared by Team GSTIndiaguide.com. This summary is for information and does not constitute legal advice. Refer to original notification, judgement, circular or other documents for reference.
