Getting a GST registration should be simple, but many applicants face repeated queries in Form REG-03 or outright rejection. On 26 October 2026, the CBIC issued Circular No. 257/03/2026-GST, a detailed set of guidelines for applicants. It explains exactly what to fill in, which documents to upload for each type of premises, and what officers should and should not ask for.
The CBIC's analysis found that most delays come from a few avoidable mistakes: incomplete or inconsistent details, illegible uploads, and wrong proof of the place of business. Here is what the circular says, in practical terms.
1. Get the basics right in Part A
- Legal name must match the PAN, and for companies the MCA incorporation certificate. For a proprietorship, the legal name is the proprietor's name, not the trade name.
- Select the correct State and District of the principal place of business.
- Where possible, use the email and mobile number linked to the PAN.
2. Photographs and signatories
- Upload a recent, individual, front-facing colour photograph. Group photos, and photos cropped from a PAN, Aadhaar, licence or passport, are not acceptable.
- Upload an authorisation letter for every authorised signatory. Up to ten signatories can be added, and the circular suggests adding at least two, so the application doesn't stall when one person is unavailable.
- DIN is mandatory for company directors and LLP designated partners, and is validated with the MCA.
3. The principal place of business: the biggest cause of rejections
The circular calls wrong or inadequate details of the principal place of business (PPoB) one of the major reasons for queries and rejections. The address must be specific down to the shop, flat or door number, with the correct PIN code, and should match the uploaded document exactly. Applicants are encouraged to drag the map marker on the portal to the exact location.
A common mistake: if the property belongs to a parent, spouse, sibling, partner or director, it is not "own" premises. Choose "Consent", "Rented/Leased" or "Shared", whichever applies.
Which documents to upload
| Type of premises | Documents required |
|---|---|
| Owned by the applicant | Any one in the applicant's name: latest property tax receipt, municipal khata, property identification document, latest electricity bill or latest water bill |
| Owned by a deceased ancestor | Death certificate, plus an affidavit on stamp paper of at least ₹100 in the format in Annexure IV, plus one of the above documents |
| Rented, registered agreement | The registered rent or lease agreement |
| Rented, unregistered agreement | The agreement, plus one ownership document in the landlord's name. If the electricity or water bill is in the tenant's own name, that bill with the agreement is enough. |
| Rented, no agreement | An undertaking in the format in Annexure V, plus a utility bill for the premises |
| Consent (family member, partner, director) | A consent letter on plain paper in the format in Annexure VI, plus one ownership document in the consenter's name. If the property has several owners, all of them must consent. |
| Jointly owned by the applicant | No NOC from the other co-owners is needed. Upload a document showing the ownership of both. |
| Co-working space | A membership agreement showing the allotted desk or cabin, plus the provider's ownership document or its registered lease |
What is not needed or not accepted
- Udyam (MSME) certificate: not required, and not accepted as proof of premises.
- Photographs of the premises: not required.
- Post office box or courier address: not accepted. A physical premises is needed.
- Residential address in another city or State: perfectly acceptable.
- Unmanned sites such as telecom towers and ATMs need not be declared as places of business.
4. Limits on officers' queries
This part will be welcome news for many applicants. The circular notes that officers have sometimes sought unwarranted documents, and directs that they should not:
- raise queries because the applicant's or director's residence is in a different city or State
- ask for an Udyam certificate
- object that the business activity cannot be carried on from the premises
- judge whether an electricity connection is domestic or commercial, scrutinise bill amounts, or treat residential premises as unfit for business
When checking a utility bill or property tax receipt, officers are to verify only the name and address. For a rent agreement, they check its validity, the names of both parties and the exact address. Any deficiency is to be raised only through Form REG-03, giving the applicant a chance to correct it, rather than through other channels or an outright rejection.
5. Timelines to know
| Situation | Timeline |
|---|---|
| Aadhaar authentication completed | Application to be processed within 7 working days |
| No Aadhaar authentication, or physical verification needed | Within 30 days, after physical verification |
| Simplified registration under Rule 14A (output tax passed on to registered buyers up to ₹2.5 lakh a month) | Granted automatically within 3 working days |
| Biometric verification at a GST Suvidha Kendra, where required | Complete within 15 days |
| Reply to a REG-03 query (in Form REG-04) | Within 7 working days of the notice |
| Officer's decision after your reply | Within 7 working days |
If the officer takes no action within the prescribed time, the registration is deemed approved. Opting for Aadhaar authentication is therefore in the applicant's own interest.
6. Other useful points
- Bank account details are not mandatory at the time of applying. They must be added within 30 days of registration, or before filing the first GSTR-1, whichever is earlier. The account must be in the applicant's name and on the applicant's PAN.
- If an earlier registration on the same PAN was suspended or cancelled, file all pending returns, including the final return GSTR-10, before applying again.
- If an application is rejected, a fresh application can be filed after correcting the deficiencies.
- If you face delay or unwarranted queries, you can file a grievance with the jurisdictional Chief Commissioner of Central Tax or Commissioner of State Tax, at the email address notified for this purpose.
Quick checklist before you apply
- Legal name exactly as per PAN
- Complete address with door number and correct PIN, pinned on the map
- The right "nature of premises", with the matching documents from the table above
- Clear, legible, recent uploads, with names and addresses matching the application
- Individual, front-facing photographs and authorisation letters for signatories
- Opt for Aadhaar authentication
- Watch the portal and your email for any REG-03 query, and reply within 7 working days
Note: This circular is issued by the CBIC to central tax officers. State tax departments generally issue corresponding instructions for their own officers. The annexures to the circular contain the formats for the affidavit, undertaking and consent letter, and should be used as they are.
Need the formats? The affidavit (Annexure IV), undertaking (Annexure V) and consent letter (Annexure VI) are reproduced as issued, with Word downloads, here: GST Registration Formats: Affidavit, Undertaking & Consent Letter.