GST REG-26 explained: completing migration from VAT and service tax

What REG-26 required

Under Rule 24(2), the migrant had to furnish the information and documents required for registration, signed electronically, within the time allowed. The details were broadly the same as a new registration.

• Business details and constitution
• Principal and additional places of business
• Promoters, partners or directors and the authorised signatory
• Goods and services dealt in
• Bank account details
• Supporting documents and photographs

What happened after filing

If the details were complete and correct, the provisional registration was made final and the certificate issued in REG-06. If they were not furnished or were found incorrect, the officer could issue a show cause notice in REG-27 and, after a hearing, cancel the provisional registration in REG-28.

Why REG-26 still matters

The enrolment details furnished in REG-26 became the base data of the GSTIN. Old mismatches, such as an address or constitution recorded wrongly during migration, often still exist in the registration record. These are corrected through an amendment in REG-14 rather than by refiling REG-26.

The date of the original migration is usually shown as the effective date of registration, which helps when old notices or credit questions arise.

Common legacy issues

• Migrated business shown with an outdated principal place
• Partners or directors from 2017 still listed
• Trade name copied from old VAT records
• Bank details missing or closed
• Provisional ID never converted because REG-26 was not filed

Fixing old data

Review the registration details on the portal against current facts and correct them through REG-14. A professional can do this review and file the amendments, which avoids problems during verification or notices.

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.