A GST registration application can be delayed by a small inconsistency: a legal name that differs from the PAN record, an address that does not match the supporting document, or an authorisation that names someone other than the signatory entered on the portal. CBIC Circular No. 257/03/2026-GST, dated 26 October 2026, addresses these issues and provides guidance for applicants filing Form GST REG-01.
Match the legal name and business constitution
Before completing Part A, check the legal name against the PAN record. For an incorporated company, also check it against the certificate of incorporation. A sole proprietor should enter the proprietor’s name in the legal name field. In Part B, select the correct business constitution and refer to the circular’s checklist for the supporting documents applicable to that entity.
Check the address against the premises documents
Use the complete address of the principal place of business, including the unit or floor number and PIN code, where applicable. Check that the nature of possession selected in the application reflects how the business occupies the premises.
For example, if a business operates from a specific unit in a commercial building, compare the unit number in the application with the premises documents before uploading them. A building name alone may leave the exact location unclear.
Verify the authorised signatory
Check that the person entered as the authorised signatory matches the person named in the applicable authorisation. Review the uploaded documents for completeness and legibility before submitting the form.
Use the circular’s checklist before submission
Annexure I contains FAQs on registration scenarios and processing. Annexure II sets out the information and documents to prepare. Reviewing the relevant entries before filing can help identify discrepancies while they are still easy to correct.
Official reference
This publication is for general information. The documents applicable to a registration depend on the applicant’s circumstances.