GST REG-01 explained: applying for a new GSTIN

Who files REG-01

REG-01 is used by regular taxpayers, persons opting for the composition scheme at the time of registration, casual taxable persons and persons registering voluntarily. Section 25 requires a person to apply within 30 days of becoming liable to register. A casual taxable person must apply at least five days before starting business.

• TDS deductors and TCS collectors use REG-07 instead.
• Non-resident taxable persons use REG-09.
• Overseas OIDAR suppliers use REG-10.
• Embassies and UN bodies apply for a UIN in REG-13.

How the application works

In Part A you enter the legal name exactly as per PAN, the PAN, the state, and the mobile number and email of the primary authorised signatory. Both are verified by OTP, and the portal issues a Temporary Reference Number (TRN). Part B must then be completed using the TRN within the time the portal allows, usually 15 days.

• Details of the business, constitution and promoters or partners
• Principal place of business and any additional places
• Goods and services dealt in
• Authorised signatory details and photographs
• Option for Aadhaar authentication

Documents and verification

Upload proof of constitution (partnership deed, incorporation certificate), proof of the principal place of business such as an electricity bill with a rent agreement or consent letter, and photographs of promoters. Applicants who opt for Aadhaar authentication and are not flagged by the system are normally decided within 7 working days. Those who fail or skip authentication, or who are flagged on risk parameters, may face physical verification of premises and a 30-day decision window. The system may also require biometric Aadhaar authentication at a GST Suvidha Kendra.

Common mistakes

• Name in Part A not matching PAN records
• Address proof in someone else's name without a consent letter
• Blurred or incomplete documents, which lead to a REG-03 query
• Wrong state or jurisdiction selected
• Ignoring the Rule 10A requirement to add bank details within 30 days of registration

Getting help

A CA-prepared application with clean, matching documents reduces queries and rejections. A professional can also handle any REG-03 clarification within the deadline.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.