For a normal taxpayer, GST registration is applied for online through FORM GST REG-01. The principal place of business proof you need depends on whether you own, rent or lease, or use the premises with someone else’s consent. If that registered address later changes, file a core amendment using FORM GST REG-14—not the non-core amendment route. The steps below explain the application, the premises documents, and how to handle an address change under the guidance available as of October 11, 2026.
How do you apply for GST registration online?
The GSTN guide directs applicants to Services > Registration > New Registration on the GST Portal. The online application is FORM GST REG-01. Its process has Part A and Part B, with Part B organized into sections covering business details, promoters or partners, authorized signatory, authorized representative, principal and additional places of business, goods and services, state-specific information, Aadhaar authentication, and verification. Portal labels or screen order may change, so follow the live form if it differs from the guide. See the GSTN registration guide.
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- Start a new registration. Open Services > Registration > New Registration and complete the initial details requested in Part A.
- Complete Part B. Enter the business and applicant details, then provide the principal place of business and any additional places, along with the other applicable sections.
- Upload supporting documents. Choose evidence that matches the way the business uses its principal premises. Check the document slot’s live format and size requirements before uploading.
- Authenticate and verify. Complete the authentication and verification steps shown for the application, then submit it. Retain the acknowledgement reference number (ARN) and copies of the filed details and supporting records.
When does registration take effect?
GSTN’s guide states that for an ordinary applicant who applies within 30 days after becoming liable to register, registration is effective from the date liability arose. If that applicant files later, the effective date is the date registration is granted. A casual taxable person is a separate case: the guide says to apply at least five days before starting business. These are different filing scenarios; check the current portal guidance and applicable rules for your circumstances.
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No single verification route applies to every case. After submission, the portal may require authentication and further verification. GSTN describes OTP-based or biometric Aadhaar authentication and circumstances in which additional verification, including a site visit, may apply. Follow the instructions presented for your application; submission alone does not guarantee approval. See the GSTN Aadhaar authentication FAQ.
Which documents prove the principal place of business?
GSTN describes the principal place of business as the primary location within the State where the business is carried on, generally where its books and records are kept. Match the uploaded proof to the arrangement under which the business occupies the premises.
| Premises arrangement | Evidence described in GSTN guidance |
|---|---|
| Owned | Ownership evidence, such as a latest property tax receipt, municipal khata copy, or electricity bill. |
| Rented or leased | A valid rent or lease agreement, plus evidence supporting the lessor’s ownership, such as a property tax receipt, municipal khata, or electricity bill. |
| Shared or used with consent | A consent letter, plus ownership evidence for the person giving consent, such as a municipal khata or electricity bill. |
These are examples, not a universal exhaustive list. GSTN’s separate registration document checklist also identifies government-issued documents or certificates as possible proof categories. The current portal menu and the facts of the premises arrangement determine what is appropriate to submit.
How should you prepare and upload the proof?
- Use the address where the business is actually based and its records are generally kept, rather than choosing an address solely because a document is easy to obtain.
- Check that names, addresses, and premises details across the application, agreement, consent letter, and ownership evidence are consistent. Resolve discrepancies or be ready to explain them with supporting documents.
- Upload legible files and select the correct evidence category in the portal. The GSTN guide describes PDF or JPEG uploads and shows a 1 MB limit in relevant instructions, but the downloadable checklist gives different size values for different rows. There is not one established size limit for every current upload slot; obey the live slot-specific requirements.
- Keep the originals and submitted copies available in case the application is queried or further verification is requested.
How do you change the principal place of business after registration?
A change to the registered principal-place address is a core amendment. Use the core amendment application in FORM GST REG-14, with documents relating to the change. Do not use the non-core amendment route: GSTN says address details cannot be amended through that application, which is auto-approved after successful filing. The portal’s amendment guide explains the distinction.
- Open the GST Portal’s registration amendment workflow and select the core amendment application.
- Update the principal place of business details and attach documents supporting the new address and the applicable occupancy arrangement.
- Complete the amendment summary, effective date, reasons, uploaded-document list, and declaration requested in REG-14.
- Verify and submit the application electronically, then keep its ARN and the supporting records.
- Monitor the application for officer verification or a request for further information.
What are the amendment deadline and review period?
Under CGST Rule 19, a registered person must submit FORM GST REG-14, with documents relating to a registration change, within 15 days of the change. The rule also provides an officer with 15 working days to approve a qualifying core amendment after receipt and due verification. These are distinct periods: the first is the taxpayer’s filing deadline; the second is the rule’s officer-approval period for specified core amendments. Approval remains subject to verification.
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What if a business restructuring changes its PAN?
If a change in the constitution of the business results in a change to its PAN, Rule 19 calls for a fresh registration application rather than an ordinary amendment. In that situation, use FORM GST REG-01 and confirm the appropriate registration requirements for the new entity; an address amendment alone will not address the PAN change.
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