FORM GST REG-01 - Complete ordinary-company registration with a corrected premises field

Worked facts and completed entries

New-registration Branch A: Aster first makes a non-exempt inter-State ball-point-pen supply 1 September 2026 and applies 3 September within thirty days under section 24(i). The application is ordinary, not composition, casual, NRTP or rule 14A. A7 September query identifies unit 1 versus the lease’s unit 12. This completed application shows the 9 September corrected unit 12 particulars associated with the same original 3 September educational ARN. The required Aadhaar/document steps are assumed completed. Two directors and one additional Karnataka warehouse are included. No valid identity, contact, banking, signature or approval credential is created.

Part A. Preliminary application

Part B1–4 and current 4.1

5–10. Composition, dates and casual option

11. Conditional casual turnover/net tax and deposit

11. Conditional payment

12–14. SEZ options and registration reason

15. Existing registration numbers

16. Corrected principal business place

17. Bank account particulars at application

18. Top-five goods

19. Top-five services

20. Additional places

20. Additional warehouse 1

21. Director1 — all personal/residential entries

21. Director2 — all personal/residential entries

22. Primary authorised signatory — full repeated particulars

22. Primary selection

23. Optional authorised representative

24. State-specific information

25. Uploaded evidence

26. Consent

On behalf of the Aadhaar holders in this fictional scenario, Meera Rao gives the prescribed educational consent for GSTN to obtain identity details from UIDAI solely for authentication, sharing with CIDR for that purpose. No actual Aadhaar number, consent, OTP or biometric is created.

Verification and execution

I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 9 September 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.

Prescribed authorisation annexure — declaration

Meera Rao and Arun Veda, the fictional competent directors of Aster Learning Supplies Private Limited (fictional), declare that Meera Rao is authorised under educational board reference EDU-BOARD-2 September 2026 dated 2 September 2026 to act as authorised signatory for this business’s registration and subsequent GST acts, which bind the business. Declarants: Meera Rao and Arun Veda, directors. Place: Bengaluru. Date: 2 September 2026. All declarant signature fields: not executed.

Prescribed authorisation annexure — acceptance

I, Meera Rao, accept appointment as authorised signatory for Aster Learning Supplies Private Limited (fictional) and understand that my relevant acts bind this business. Designation:authorised signatory. Place:Bengaluru. Date:2 September 2026. Signature:not executed. This fictional completed declaration is not a signed resolution or actual authority.

After grant — bank and first-return reconciliation

Grant is 11 September 2026, effective 1 September on the timely application facts. The company furnishes its bank particulars 20 September. That is before the thirty-day grant deadline 11 October and before its first GSTR-1/IFF. The model does not claim that application-stage omission permanently removes rule 10A or that bank details can wait until forty-five days.

How this form moves the matter forward

1. Select the correct statutory registration event and applicant category.
2. Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
3. Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.

Evidence supporting these entries

• Relevant application/order and genuine service/filing record
• Entity, premises and authorised-person evidence for the selected branch
• Date, liability and next-step reconciliation

Period and legal consequences

The current form includes rule 14A option 4.1/4.1.1 and the constitution update, while rule 8 excludes foreign online-money-gaming/OIDAR applicants along with the other specified categories. This selected ordinary company does not use those separate routes. Rule 9A automated three-working-day registration is confined to system-identified risk criteria, and rule 14A’s combined monthly B2B output-tax cap is not turnover. No universal three-day grant is promised. The premises query is corrected with prescribed lease/owner evidence under Instruction03/2025. The bank entry may follow grant, but rule 10A requires it within thirty days or before first GSTR-1/IFF, whichever earlier. Current Part A email/mobile are auto-populated from the applicant’s PAN-linked Income Tax database under notification 26/2022; the original instruction asking the filing signatory to provide contact for separate OT Ps was omitted. The stated educational email/mobile are assumed to match that PAN-linked record, not a free substitution of unrelated signatory contact.

Primary source and exact locator

Official notified form source: PDF pages 18-31; printed pages 12-25.

CGST Act and government-hosted Act and Rules compilation - Sections 24(i)/25; rules 8/9/10/10A; current 9A/14A alternatives. Source and example revision: 21 October 2026.

Questions answered by this example