Published 28 October 2026
Most delays and rejections in GST registration come from the application itself, not from the officer. A name that does not match PAN, an address that is too vague, or a utility bill that is blurred is enough to trigger a query. On 26 October 2026 the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 257/03/2026-GST, a set of guidelines written for the applicant. This article sets out the points that matter most.
Why the circular was issued
The circular says that delays and rejections are usually traced to a few causes: missing documents, incorrect or inconsistent details, and documents that cannot be read. They occur most often with the applicant’s identity, proof of the principal place of business, the constitution of the business, and the authorised signatory. The Board also notes that fake registrations are used to pass on credit with no real supply behind it, which is why officers scrutinise applications.
Part A: get the basics right
- The legal name must match the name on the PAN. For a company, it must also match the incorporation certificate. For a proprietorship, the proprietor’s name is the legal name.
- The State and district of the principal place of business must be correct.
- Where the email address and mobile number are linked to the PAN, the circular suggests using the same ones.
Part B: details and photographs
- Choose the correct constitution of business, and give the correct reason for registration from the drop-down list.
- Upload the document that matches the constitution. A partnership needs its deed. A society, trust, club or association needs its registration certificate or other proof of constitution. An HUF needs the Karta’s document.
- Directors of a company and designated partners of an LLP must give their DIN.
- Recent photographs are needed for the proprietor, partners (limited to ten), Karta, Managing Director or authorised person, managing trustee, and so on. A photograph must be of one person, show the full face, and must not be cropped from a PAN, Aadhaar, driving licence or passport.
- Up to ten authorised signatories can be added, each with a photograph. An authorisation letter must be uploaded for them. The circular advises adding at least two, so that work does not stop if one cannot e-sign.
Proving the place of business
This is the area where most queries arise. The address in the form must be complete and specific, down to the shop, house or flat, and must match the document uploaded.
| Position | What to upload |
|---|---|
| Own premises | Any one of: latest property tax receipt, municipal khata, property identification document, latest electricity bill or latest water bill, in the applicant’s name |
| Registered rent or lease agreement | The registered agreement |
| Unregistered agreement | The agreement, plus one of the documents above in the landlord’s name |
| No agreement | An undertaking in the prescribed format (Annexure V), plus a document showing the applicant’s possession, such as a latest utility bill |
| Premises of a family member or partner or director | A consent letter in the prescribed format (Annexure VI), plus one of the documents above in the owner’s name |
| Co-working space | The membership agreement showing the desk or suite, plus the owner’s document or the registered lease, depending on who holds the premises |
| SEZ | The Letter of Approval or Permission from the Development Commissioner |
| Premises of a deceased ancestor | The death certificate, an affidavit (Annexure IV) and one of the documents above |
Some points the circular makes clear:
- A property in the name of a parent, spouse, sibling, partner or director is not “own” premises. Choose “Consent”.
- Where premises are made available on consent and have several co-owners, the consent of all of them is needed. Where one co-owner applies from jointly owned property in which they hold a share, no consent from the other co-owners is needed. If the utility bills are in only one co-owner’s name, the applicant should submit a document that shows the ownership of both.
- A post office box is not accepted. A physical premises is required.
- Telecom towers and unmanned bank ATMs need not be declared as places of business.
- A Udyam certificate is neither required nor accepted as proof of the premises.
- A residential address in a different city or State from the business premises is not a problem.
Bank account, and returns on an old registration
Bank account details are not mandatory at the time of application, but they must be furnished within 30 days of registration or before GSTR-1 or the Invoice Furnishing Facility is used, whichever is earlier (rule 10A). The account must be in the applicant’s name and on the applicant’s PAN.
Where an earlier registration on the same PAN was suspended or cancelled, all returns due on it, including the final return in GSTR-10, must have been filed, and no liability may remain.
How long it takes
- Aadhaar authenticated: the application is to be processed within seven working days.
- No Aadhaar authentication, or flagged for physical verification: processing is within thirty days, after physical verification.
- Simplified registration under rule 14A (for small suppliers who pass on credit of no more than Rs 2.5 lakh a month): the system grants registration within three working days.
- Queries: an officer may ask for clarification only through FORM GST REG-03. The applicant has seven working days to reply in FORM GST REG-04, and the officer then has seven working days to decide.
- Deemed approval: if the officer takes no action within the time in rule 9, the registration is deemed approved.
An applicant who is called for biometric authentication must visit a GST Suvidha Kendra within 15 days of receiving the temporary reference number. Otherwise the application may not be processed further.
What officers have been told not to do
The circular directs officers to stay within the prescribed list of documents. They should not ask for an Udyam certificate, question whether the residence of the applicant is in the same city, or doubt whether the business can be run from the premises. They should not judge whether an electricity connection is domestic or commercial, scrutinise the amount of a bill, or treat a residence as unfit for business. A utility bill or tax receipt is to be checked only for name and address.
If the process is delayed
An applicant who is aggrieved by delay or by an unwarranted query may complain to the jurisdictional Chief Commissioner of Central Tax or Commissioner of State Tax, at the email address set up by the zone or State for that purpose.
A note on the thresholds
The circular’s FAQs repeat that registration is required once aggregate turnover on a PAN crosses Rs 40 lakh for goods suppliers and Rs 20 lakh for suppliers of services or of both goods and services. The limits are lower in special category States that choose them. Inter-State suppliers, casual taxable persons, those paying tax under reverse charge and several other categories must register whatever their turnover.