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GSTN revised FORM GST REG-01 from 1 Nov 2026: OPC category, SEZ Entity ID, Section 9(5) e-commerce section, up to 10 bank accounts and online ID validation before ARN.
GSTN — Advisory on Important Changes in FORM GST REG-01 for GST Registration (1 November 2026)
2 November 2026Eff. 1 November 202612 min
UPDATE (GC 05/2026): OPC AOC-4 FY 2025-26 can be filed by 31 Dec 2026 with no additional fee. Statutory date was 27 Sep 2026 (180 days from FY-end). After 31 Dec 2026, ₹100/day additional fee runs from 27 Sep 2026, plus Section 137(3) penalty exposure.
MCA General Circular No. 05/2026
24 September 202616 min