FORM GST REG-26 - Historical completed migration enrolment and acknowledgement
An existing-law taxpayer completes its historical provisional-to-final registration information.
Responsible actor: The provisional registrant supplies complete migration information. Provision: Section 139; rule 24(2)/(3)/(3A), historical transition.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
Historical2017 migration branch, not a current 2026 application: Aster Learning Supplies Private Limited was incorporated in 2010 and had Karnataka VAT registration before 1 July 2017. Provisional registration is issued 1 July and the company submits complete REG-26 particulars 15 July. It is a normal taxable-goods company with two directors, one warehouse and one educational bank account. The evidence is assumed complete for the successful branch; the separately illustrated REG-27/28 failed branch instead used unrelated constitution evidence.
Taxpayer1–8
| 1. Provisional ID | 29AABCA0000A1ZT (fictional teaching identity) |
|---|---|
| 2. Legal name as PAN | Aster Learning Supplies Private Limited (fictional) |
| 3. Legal name as State/Centre | Aster Learning Supplies Private Limited (fictional); matches PAN name |
| 4. Trade name | Aster Learning Supplies |
| 5. PAN | AABCA0000A (fictional, not verified) |
| 6. Constitution | Private Limited Company |
| 7. State /7A. State jurisdiction | Karnataka /Illustration Bengaluru Urban ward |
| 7B. Centre jurisdiction | Bengaluru Central Tax |
| 8. Liability reason | Registration under earlier Karnataka VAT law; ongoing taxable-goods business at GST transition |
9. Existing registrations
| Serial | Type | Number | Registration date |
|---|---|---|---|
| 1 | Karnataka VAT | EDU-KVAT-2010 | 1 April 2010 |
| 2 | Central Sales Tax | Not applicable | Not applicable |
| 3 | Entry Tax | Not applicable | Not applicable |
| 4 | Entertainment Tax | Not applicable | Not applicable |
| 5 | Hotel/Luxury Tax | Not applicable | Not applicable |
| 6 | Central Excise | Not applicable | Not applicable |
| 7 | Service Tax | Not applicable | Not applicable |
| 8 | CIN/foreign company registration | EDU-CIN-ASTER-2010 | 1 March 2010 |
| 9 | LLPIN/foreign LLP | Not applicable | Not applicable |
| 10 | IEC | Not applicable | Not applicable |
| 11 | Medicinal/Toilet Preparations Excise | Not applicable | Not applicable |
| 12 | Others | None | Not applicable |
10 /10A /10B. Principal place, possession and activities
| Building /flat /floor | 12 /Ground |
|---|---|
| Premises /road | Learning Park /Learning Park Road |
| City /district /block-taluka | Bengaluru /Bengaluru Urban /Bengaluru North |
| State /PIN | Karnataka /560001 |
| Latitude /longitude | Optional; not supplied in this illustration |
| Email /mobile | meera@aster-learning.example.invalid /EDU-MEERA-MOBILE (+91 teaching label; non-routable) |
| Telephone /fax | Not maintained /not maintained |
| Possession /activity | Leased /Wholesale, retail and sales office |
11 /11A /11B. One additional place
| Building /flat /floor | 25 /Ground |
|---|---|
| Premises /road | Learning Park Warehouse /Learning Park Road |
| City /district /block-taluka | Bengaluru /Bengaluru Urban /Bengaluru North |
| State /PIN | Karnataka /560001 |
| Latitude /longitude | Optional; not supplied in this illustration |
| Email /mobile | meera@aster-learning.example.invalid /EDU-MEERA-MOBILE (+91 teaching label; non-routable) |
| Telephone /fax | Not maintained /not maintained |
| Possession /activity | Leased /Warehouse/depot; no other additional place |
12. Top goods
| Serial | Description | HSN |
|---|---|---|
| 1 | Ball-point pens | 9608 |
| 2 | Not applicable:no additional category | Not applicable |
| 3 | Not applicable:no additional category | Not applicable |
| 4 | Not applicable:no additional category | Not applicable |
| 5 | Not applicable:no additional category | Not applicable |
12. Top services
| Serial | Description | Code |
|---|---|---|
| 1 | Not applicable:no services | Not applicable |
| 2 | Not applicable:no services | Not applicable |
| 3 | Not applicable:no services | Not applicable |
| 4 | Not applicable:no services | Not applicable |
| 5 | Not applicable:no services | Not applicable |
13. Total bank accounts and account 1
| Total accounts reported | 1 fictional educational bank account |
|---|---|
| Account number | EDU-ACCOUNT-01 (non-routable, not an actual account) |
| Type /IFSC | Current /EDU-IFSC (not a valid banking code) |
| Bank /branch | Illustration Bank /Learning Park teaching branch,12 Learning Park Road, Bengaluru560001 |
| Additional accounts | None reported |
14. Director1 personal/identity/residence
| First /middle /last name | Meera /none /Rao |
|---|---|
| Father first /middle /last name | Dev /none /Rao |
| Date of birth /gender | 12 May1985 /Female |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-MEERA-MOBILE (+91 teaching label; non-routable) /meera@aster-learning.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Managing director /EDU-DIN-MEERA (non-valid educational identifier) |
| PAN | AAAAR0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 8 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
14. Director2 personal/identity/residence
| First /middle /last name | Arun /none /Veda |
|---|---|
| Father first /middle /last name | Hari /none /Veda |
| Date of birth /gender | 15 June1982 /Male |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-ARUN-MOBILE (+91 non-routable) /arun@aster-learning.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Whole-time director /EDU-DIN-ARUN (non-valid educational identifier) |
| PAN | AAAAV0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 9 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
15. Primary authorised signatory personal/identity/residence
| First /middle /last name | Meera /none /Rao |
|---|---|
| Father first /middle /last name | Dev /none /Rao |
| Date of birth /gender | 12 May1985 /Female |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-MEERA-MOBILE (+91 teaching label; non-routable) /meera@aster-learning.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Managing director /EDU-DIN-MEERA (non-valid educational identifier) |
| PAN | AAAAR0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 8 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
Primary and additional signatories
| Primary | Meera Rao selected; no additional signatories |
|---|
Source’s repeated 13/14. Uploaded documents
| Constitution /existing registration | Correct applicant’s2010 company constitution and VAT enrolment evidence; educational descriptions |
|---|---|
| Principal /additional premises | Unit12 andunit 25 leases with corresponding lessor ownership records |
| Bank proof | Described first bank-statement page matches the single educational account/type/branch; no actual banking document |
| Photos /authority | Company director/signatory photos and 14 July board authority described, not real identity images/executed resolutions |
16. Aadhaar consent
Meera Rao, for the fictional Aadhaar holders stated in the migration application, gives the prescribed educational consent for GSTN identity validation through UIDAI/CIDR for that purpose. No real Aadhaar number, consent, OTP or electronic authentication is produced.
17. Declaration
I, Meera Rao, authorised managing director of Aster Learning Supplies Private Limited, solemnly affirm that the historical fictional particulars are correct and nothing material is concealed. Place:Bengaluru. Date:15 July 2017. Name/designation:Meera Rao, Managing director and primary authorised signatory. Digital signature/e-sign:not executed.
Prescribed historical 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-14 July 2017 dated 14 July 2017 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: 14 July 2017. All declarant signature fields: not executed.
Prescribed historical 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:14 July 2017. Signature:not executed. This fictional completed declaration is not a signed resolution or actual authority.
Prescribed system acknowledgement
| Application reference | ILLUSTRATION-REG26-A-20170715; not a valid portal ARN |
|---|---|
| Form /description | GST REG-26 /Application for Enrolment of Existing Taxpayers |
| Filing date | 15 July 2017 |
| Trade /legal name | Aster Learning Supplies /Aster Learning Supplies Private Limited (fictional) |
| Provisional ID | 29AABCA0000A1ZT (fictional) |
| Signature | System-generated acknowledgement needs no signature; none simulated |
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- 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
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
This is the historical rule 24 migration procedure. Information was due within three months or an authorised extended period; completed/correct particulars led to REG-06. Rule 24(3) required a specific REG-27 notice and reasonable hearing before REG-28 cancellation where material deficiencies persisted. The fifteen-day deemed-grant rule 24(3A) is conditional on no notice and the specified complete information; an acknowledgement itself is not the final registration. This page does not present 2017 migration as open to a new 2026 business.
Primary source and exact locator
Official notified form source: PDF pages 76-83; printed pages 70-77.
CGST Act and government-hosted Act and Rules compilation - Section 139; rule 24(2)/(3)/(3A), historical transition. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The provisional registrant supplies complete migration information. An existing-law taxpayer completes its historical provisional-to-final registration information.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.