Summary of this article
Eligible applicants can get GST registration in three working days.
Freelancers need address proof for rented homes and co-working spaces.
Bank details are due within 30 days of registration.
Freelancers, consultants, and those starting their first business may find it easier to apply for Goods and Services Tax (GST) registration under new guidelines issued by the Central Board of Indirect Taxes and Customs (CBIC).
The circular, dated 26 October 2026, has listed the required documents for application, relevant deadlines, and instances where tax officers can ask for more information. It also covers applicants who are running businesses from rented homes, family-owned properties, and co-working spaces.
Required Documents For Address Proof
The documents required depend on the place from where the applicant runs the business. A person using an owned property can submit a property tax receipt, municipal khata copy, electricity bill or water bill as address proof. Those working from rented premises generally need a rent or lease agreement and supporting property documents.
If there is no rental agreement, the applicant can submit an undertaking in the prescribed format along with proof of possession, such as a utility bill in the tenant's name.
People running businesses from a parent’s or another family member's home can submit a consent letter from the property owner along with acceptable address proof. Applicants must select the correct property ownership category when filling out the form.
GST Registration Can Take 3-7 Working Days
Under Rule 14A of the Central Goods and Services Tax (CGST) Rules, eligible applicants can get GST registration within three working days under the simplified scheme. The facility is available to applicants who meet the prescribed conditions, including a limit of Rs 2.50 lakh per month on input tax credit (ITC) passed on.
For regular applications, the general window is seven working days if Aadhaar authentication is completed successfully. Registration can take up to 30 days if Aadhaar authentication is not completed or the business premises require physical verification.
Freelancers Using Co-Working Spaces Must Show Proof
Freelancers and consultants working from co-working spaces will have to submit a membership agreement that identifies their allocated desk, cabin, or suite. They must also provide the relevant supporting property documents.
Tax officers cannot object to an application simply because the applicant lives in a different city or state from the business location. They also cannot reject an application based on assumptions that a residential property is not suitable for business.
Can Tax Officers Ask For Unrelated Documents
Tax officers can ask for document clarification if the presented ones are unclear, unreadable, if address does not match, or other information is missing, but they cannot ask for unrelated documents without a valid reason.
In case further clarification is needed, officers can issue Form GST REG-03. Applicants generally get seven working days to reply through Form GST REG-04. Any rejection will have to include written reasons.
Bank Details Not Needed For First Application
Individuals do not need to provide bank account details when first applying for GST registration, but they must submit these details within 30 days of registration or before furnishing outward supply details, whichever comes first.
Applicants should, however, check that their Permanent Account Number (PAN) details, business address and supporting documents are accurate before submitting the application through the GST portal.
