Circular 257/03/2026-GST (26 October 2026) turns CBIC's instructions to registration officers into a guide for applicants. It says what proof of address to attach for each kind of premises, what an officer may and may not ask, and how long each step can take. If the officer doesn't act in time, the registration is deemed approved.
Status as of 1 November 2026. We have not opened the CBIC PDF. This post follows two summaries of the circular, from TaxGuru and Taxo, which agree on the main points and differ on some paperwork details. Where they differ, this post says so. Check the circular's annexures before you file.
What the circular is
The circular is CBIC's registration guideline for applicants. As reported, it turns the April 2025 officer instruction (Instruction 03/2025-GST) into something an applicant can read. It has 51 FAQs, a checklist of documents by type of business (Annexure II), a list of address documents (Annexure III) and three formats (Annexures IV to VI).
It is not a change to the law, not the Delhi High Court case on biometric checks (see GST registration biometric Aadhaar check), and not the late-fee waiver, which is still unnotified.
Proof of address: what to attach for each kind of premises
| Your premises | What the circular points to |
|---|---|
| You own it | Property tax receipt, municipal khata or similar property proof; the summaries also allow a recent electricity or water bill |
| You rent it | The rent or lease agreement |
| Rent-free, or a relative's | A consent letter (and an undertaking where the premises are rent-free), with the owner's proof |
| Inherited, owner has died | A format for inherited property, with a legal-heir affidavit as one summary puts it |
| Co-working space | Documents from the space provider. One summary says the provider's registered lease, the other a membership agreement plus lease or ownership papers |
| Inside an SEZ | A special provision, covered in the circular's FAQs |
Whichever one applies, the utility bill or property tax receipt is mainly checked for your name and the address of the premises.
What an officer should not ask for
As reported, the circular lists these as unwarranted queries:
- Why your residential address is in a different city or State from the business.
- A Udyam certificate. Udyam is a separate registration, and the MSME Udyam checklist covers it. It is not a GST document.
- Whether your electricity connection is "domestic" or "commercial", or how large the bill is.
- A view that a residential premises can't be used for business.
If you meet one of these, the circular says you can raise it with the jurisdictional Chief Commissioner of Central Tax or the State Commissioner, at the email address for your zone or State.
Queries and timelines
- The officer's query comes on FORM GST REG-03, and should be limited to real problems, such as an unreadable document, an address that doesn't match, or an incomplete address.
- You reply on FORM GST REG-04 within 7 working days.
- The officer decides within 7 working days of your reply.
- If the time runs out with no action, the registration is deemed approved under Rule 9 of the CGST Rules, 2017.
The first clock depends on what happens to your Aadhaar:
- Aadhaar authentication succeeds: generally 7 working days.
- No Aadhaar authentication, or the officer calls for physical verification: generally 30 days.
Registration stays online and faceless. The exceptions are a physical verification of the premises, and biometric Aadhaar authentication with an original-document check where it is asked for.
A few other points
- Names must match. The legal name in REG-01 should match your PAN, and for a company, the MCA certificate. A director or designated partner needs a DIN.
- Authorised signatories. The summaries say up to ten, each with an authorisation letter.
- Bank details. Not needed to apply. Rule 10A asks for them within 30 days of registration or before your first GSTR-1 or IFF, whichever is first.
- Small taxpayers (Rule 14A). The 3 working day route is for small taxpayers who qualify. Exit from it uses FORM GST REG-32 and needs the full set of REG-01 documents.
- Earlier cancelled registration. If you are applying again on a PAN whose earlier GST registration was cancelled or suspended, the old returns, including GSTR-10, must be filed and the dues cleared first, as one summary reports.
Before you apply: a short checklist
- Decide which premises type applies and gather its proof, using the table above.
- Check that the name on every document matches your PAN, and that the address matches the address you will type into REG-01.
- Have your Aadhaar-linked mobile number ready, so authentication goes through and the 7 day clock applies. See the biometric post.
- If you will have places of business in other States, read GST multi-state registration and the Master TRN.
After you get your GSTIN
Check it with the GSTIN Validator. It checks the format, the state code, the PAN inside it and the checksum, in your browser. It doesn't check that the registration is active, so confirm that on the GST portal. Then make your first invoice with the GST Invoice Generator.