New GST registration in 3 working days for eligible small businesses; five changes to know

Anyone planning to start a business or freelance work needs a GST number. Getting one earlier meant waiting up to a month, but the process has now become considerably easier. The Central Board of Indirect Taxes and Customs (CBIC) has made major changes to the rules and procedure for GST registration.

New guidelines to simplify the process were issued on October 26, 2026. They aim to reduce delays in applications, demands for additional documents and repeated queries. Under the guidelines, some eligible small businesses can obtain GST registration in three working days. The rules on proof of business address, bank account details and additional documents sought by tax officials have also been clarified. Here are five changes to understand before applying for a new GST number.

The first issue is the three-working-day rule. Under Rule 14A of the GST rules, eligible applicants can avail of a simplified registration process. Businesses that meet the prescribed conditions can get GST registration within three working days of applying. The facility is for those who opt for the scheme as per the prescribed eligibility conditions and do not wish to claim input tax credit (ITC) above the prescribed limit.

In a regular registration application, if Aadhaar authentication is successful, the process should generally be completed in seven working days. If Aadhaar authentication has not been completed, or if a physical verification of the business premises is required, registration can take up to 30 days.

The first change concerns documents related to property. The documents needed to prove the business address depend on whether the premises are owned, rented or belong to a family member. In such cases, property tax receipts, electricity or water bills and municipal corporation documents may be needed. Those running a business from the home of a parent or another family member may have to provide the owner's consent and valid proof of address.

The second change concerns co-working spaces. Freelancers working from a shared office will have to submit the membership agreement and the necessary property documents.

The third change bars unnecessary documents. Officials cannot ask for additional documents without a valid reason. If clarification is needed, a GST REG-03 notice can be issued, which generally has to be answered within seven working days.

The fourth change is that bank details are not required at the start. Bank account information is not needed at the time of GST registration. However, the details must be furnished within 30 days of getting registration or before filing details of outward supplies, whichever is earlier.

The fifth change is a clear deadline for applications. A timeline has been set for disposing of applications on the basis of Aadhaar verification and other verification. In case of delay, deemed approval may be granted as per the applicable rules.