{"id":33497,"date":"2026-11-07T00:41:16","date_gmt":"2026-11-06T19:11:16","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=33497"},"modified":"2026-11-07T00:42:24","modified_gmt":"2026-11-06T19:12:24","slug":"p33497","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/p33497\/","title":{"rendered":"New GST Registration Guidelines from 1 November 2026"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6aee2d5b6906b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6aee2d5b6906b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/p33497\/#New_GST_Registration_Guidelines_from_1_November_2026\" >New GST Registration Guidelines from 1 November 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Major_Changes_Applicable_from_1_November_2026\" >Major Changes Applicable from 1 November 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/p33497\/#New_Rule_14B_Registration_for_E-Commerce_Sellers\" >New Rule 14B Registration for E-Commerce Sellers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Aadhaar_Authentication_Strongly_Recommended\" >Aadhaar Authentication Strongly Recommended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Mandatory_Business_Constitution_Documents\" >Mandatory Business Constitution Documents\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Bank_Account_Requirements_Clarified\" >Bank Account Requirements Clarified<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Officers_Cannot_Ask_for_Unnecessary_Documents\" >Officers Cannot Ask for Unnecessary Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Complete_Address_Becomes_Critical\" >Complete Address Becomes Critical<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Simplified_Registration_Rule_14A_Continues\" >Simplified Registration (Rule 14A) Continues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Practical_Impact_for_Taxpayers\" >Practical Impact for Taxpayers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/p33497\/#Key_Takeaway_%E2%80%93_New_GST_Registration_Guidelines_from_1_November_2026\" >Key Takeaway &#8211;\u00a0New GST Registration Guidelines from 1 November 2026<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33500\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Screenshot-2026-11-07-000317.png\" alt=\"New GST Registration Guidelines from 1st Nov 2026\" width=\"712\" height=\"302\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Screenshot-2026-11-07-000317.png 712w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Screenshot-2026-11-07-000317-300x127.png 300w\" sizes=\"auto, (max-width: 712px) 100vw, 712px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"New_GST_Registration_Guidelines_from_1_November_2026\"><\/span><span style=\"color: #000080;\"><strong>New GST Registration Guidelines from 1 November 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per\u00a0<span style=\"color: #000080;\">New GST Registration Guidelines from 1st Nov 2026 &#8211;\u00a0As per <a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/archives\/new-gst-registration-guidelines-from-1st-nov-2026.pdf\">Circular-No-257-03-2026 (2)<\/a> and <a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/archives\/new-gst-registration-guidelines-details-from-1st-nov-2026.pdf\">central-tax-05-gst-27102026<\/a><\/span><\/p>\n<p>The CBIC has issued comprehensive GST Registration Guidelines through Circular-No-257-03-2026 (2) and amended GST Rules through central-tax-05-gst-27102026 to standardize documentation, reduce unnecessary notices, prevent fake registrations, and introduce a new registration mechanism for e-commerce sellers.These changes are effective from 1 November 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Major_Changes_Applicable_from_1_November_2026\"><\/span><span style=\"color: #000080;\"><strong>Major Changes Applicable from 1 November 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Earlier Position<\/strong><\/span><\/td>\n<td><strong><span style=\"color: #000080;\">New Position from 1 Nov 2026<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td>GST Registration Documentation<\/td>\n<td>Different practices followed by officers<\/td>\n<td>Standardized list of acceptable documents prescribed<\/td>\n<\/tr>\n<tr>\n<td>PPOB Documents<\/td>\n<td>Frequent disputes and additional notices<\/td>\n<td>Detailed prescribed list for each category of premises<\/td>\n<\/tr>\n<tr>\n<td>Co-working Space Registration<\/td>\n<td>No uniform guidelines<\/td>\n<td>Specifically permitted with membership agreement<\/td>\n<\/tr>\n<tr>\n<td>Consent-Based Premises<\/td>\n<td>Frequent objections<\/td>\n<td>Standard consent format prescribed<\/td>\n<\/tr>\n<tr>\n<td>Registration Processing<\/td>\n<td>Many avoidable queries<\/td>\n<td>Officers restricted from seeking unnecessary documents<\/td>\n<\/tr>\n<tr>\n<td>Rule 14B Registration<\/td>\n<td>Not available<\/td>\n<td>New registration mechanism for E-commerce sellers<\/td>\n<\/tr>\n<tr>\n<td>Address Verification<\/td>\n<td>General address accepted<\/td>\n<td>Specific and complete address mandatory<\/td>\n<\/tr>\n<tr>\n<td>Registration Application<\/td>\n<td>Limited guidance<\/td>\n<td>Detailed FAQs and document checklist issued<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"New_Rule_14B_Registration_for_E-Commerce_Sellers\"><\/span><a href=\"https:\/\/carajput.com\/learn\/gst-registration-comparison-rule-9-vs-rule-14a-vs-rule-14b.html\"><span style=\"color: #000080;\"><strong>New Rule 14B Registration for E-Commerce Sellers<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The most significant change from 1 November 2026 is the introduction of Rule 14B. Under this scheme, a seller can obtain GST registration in another state even without having a physical office there, by using the warehouse of an e-commerce operator (ECO) as the Principal Place of Business. following are Eligibility Conditions for <span style=\"color: #000080;\">New Rule 14B registration for e-commerce sellers:<\/span><\/p>\n<table width=\"674\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Condition<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Requirement<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Existing GST Registration<\/td>\n<td>Must already have GST registration in a home State<\/td>\n<\/tr>\n<tr>\n<td>Business Model<\/td>\n<td>Supply of goods through E-Commerce Operators<\/td>\n<\/tr>\n<tr>\n<td>Physical Presence<\/td>\n<td>Not required in destination State<\/td>\n<\/tr>\n<tr>\n<td>Monthly B2B Tax Liability<\/td>\n<td>Not more than \u20b92.50 lakh per month<\/td>\n<\/tr>\n<tr>\n<td>ECO Consent<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<tr>\n<td>Aadhaar Verification<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<tr>\n<td>Warehouse Usage<\/td>\n<td>ECO warehouse can be declared as PPoB<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Example: <\/strong>A seller registered in Uttar Pradesh can obtain GST registration in Maharashtra using an Amazon or Flipkart warehouse without opening an office in Maharashtra.<\/p>\n<p><strong><a href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-document-checklist-for-gst-registration\/\">Detailed Principal Place of Business (PPOB) Requirement<\/a><\/strong><\/p>\n<p>CBIC has clarified acceptable documents for every type of premises.<\/p>\n<p><strong>PPOB Document Checklist<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33498\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-2.jpg\" alt=\"\" width=\"603\" height=\"923\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-2.jpg 603w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-2-196x300.jpg 196w\" sizes=\"auto, (max-width: 603px) 100vw, 603px\" \/><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Nature of Premises<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Documents Required<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Owned Property<\/td>\n<td>Property Tax Receipt, Municipal Khata, Property Identification Document, Electricity Bill or Water Bill<\/td>\n<\/tr>\n<tr>\n<td>Property of Deceased Ancestor<\/td>\n<td>Death Certificate + Affidavit + Ownership Proof<\/td>\n<\/tr>\n<tr>\n<td>Rented Property<\/td>\n<td>Rent\/Lease Agreement + Ownership Proof<\/td>\n<\/tr>\n<tr>\n<td>No Rent Agreement<\/td>\n<td>Undertaking + Utility Bill<\/td>\n<\/tr>\n<tr>\n<td>Consent-Based Property<\/td>\n<td>Consent Letter + Ownership Proof<\/td>\n<\/tr>\n<tr>\n<td>Co-working Space<\/td>\n<td>Membership Agreement + Supporting Ownership\/Rent Documents<\/td>\n<\/tr>\n<tr>\n<td>SEZ Unit<\/td>\n<td>LOA\/LOP from Development Commissioner<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #000080;\">Family Property Cannot Be Treated as Owned Property<\/span><\/strong><\/p>\n<p>CBIC has specifically clarified that if the property belongs to Father, Mother, Spouse, Brother\/Sister, Director and Partner. then it cannot be selected as<strong>&#8220;Owned Premises&#8221;<\/strong>.The taxpayer must choose <strong>Consent-Based Premises<\/strong> and upload a consent letter along with ownership proof.<\/p>\n<p><strong><span style=\"color: #000080;\">Co-Working Space Registration Clarified<\/span><\/strong><\/p>\n<p>GST registration can now be taken from co-working spaces provided A specified desk\/cabin\/workstation is allotted, Membership agreement is available, Ownership or lease documents of the co-working provider are uploaded. This will benefit startups, freelancers and professionals.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Aadhaar_Authentication_Strongly_Recommended\"><\/span><strong>Aadhaar Authentication Strongly Recommended<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"613\">\n<tbody>\n<tr>\n<td><strong>Scenario<\/strong><\/td>\n<td><strong>Registration Timeline<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Aadhaar Authentication Completed<\/td>\n<td>Within 7 Working Days<\/td>\n<\/tr>\n<tr>\n<td>No Aadhaar Authentication<\/td>\n<td>Up to 30 Days with Physical Verification<\/td>\n<\/tr>\n<tr>\n<td>Rule 14A Registration<\/td>\n<td>Within 3 Working Days<\/td>\n<\/tr>\n<tr>\n<td>Rule 14B Registration<\/td>\n<td>Electronic grant after verification<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Business_Constitution_Documents\"><\/span><strong><a href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-document-checklist-for-gst-registration\/\">Mandatory Business Constitution Documents<\/a><\/strong><span style=\"color: #000080;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33499\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-1.jpg\" alt=\"\" width=\"641\" height=\"868\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-1.jpg 641w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/11\/Proof-of-place-of-bussness-1-222x300.jpg 222w\" sizes=\"auto, (max-width: 641px) 100vw, 641px\" \/><\/h3>\n<p>GST applicants must now upload prescribed constitutional documents.<\/p>\n<table width=\"642\">\n<tbody>\n<tr>\n<td><strong>Entity Type<\/strong><\/td>\n<td><strong>Documents Required<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Proprietorship<\/td>\n<td>PAN, Photo, Bank Details<\/td>\n<\/tr>\n<tr>\n<td>Partnership<\/td>\n<td>Partnership Deed<\/td>\n<\/tr>\n<tr>\n<td>LLP<\/td>\n<td>Incorporation Certificate, LLP Details<\/td>\n<\/tr>\n<tr>\n<td>Company<\/td>\n<td>COI, Director Details, Resolution<\/td>\n<\/tr>\n<tr>\n<td>Trust<\/td>\n<td>Registration Certificate<\/td>\n<\/tr>\n<tr>\n<td>Society<\/td>\n<td>Registration Certificate<\/td>\n<\/tr>\n<tr>\n<td>Government Department<\/td>\n<td>Constitution Proof<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Bank_Account_Requirements_Clarified\"><\/span><span style=\"color: #000080;\"><strong>Bank Account Requirements Clarified<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CBIC has stated Bank account details are not mandatory at the time of registration. However, they must be furnished within <strong>30 days<\/strong> of registration or before filing GSTR-1, whichever is earlier. Account must be linked to the PAN of the applicant.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Officers_Cannot_Ask_for_Unnecessary_Documents\"><\/span><span style=\"color: #000080;\"><strong>Officers Cannot Ask for Unnecessary Documents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CBIC has specifically instructed officers not to seek unrelated documents, such as Udyam Registration Certificate, Residential address in same city, Proof that premises is commercial, \u00a0Photographs of business activity, \u00a0Additional ownership documents beyond prescribed list, \u00a0Personal assumptions regarding business operations, only prescribed documents can be requested.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Complete_Address_Becomes_Critical\"><\/span><span style=\"color: #000080;\"><strong>Complete Address Becomes Critical<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Applicants must provide Building No.\/Flat No,Street Name, Locality, District, PIN Code, Landmark, Latitude &amp; Longitude (where possible). Vague addresses can result in GST registration notices or rejection.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Simplified_Registration_Rule_14A_Continues\"><\/span><span style=\"color: #000080;\"><strong>Simplified Registration (Rule 14A) Continues <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Small taxpayers may continue to opt for Rule 14A where B2B GST liability does not exceed INR 2.50 lakh per month.Aadhaar authentication is completed. And Registration is granted automatically within 3 working days.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Impact_for_Taxpayers\"><\/span><span style=\"color: #000080;\"><strong>Practical Impact for Taxpayers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"634\">\n<tbody>\n<tr>\n<td><strong>Category<\/strong><\/td>\n<td><strong>Impact<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Startups<\/td>\n<td>Easier registration through co-working spaces<\/td>\n<\/tr>\n<tr>\n<td>LLPs &amp; Companies<\/td>\n<td>Clear document list reduces notices<\/td>\n<\/tr>\n<tr>\n<td>Online Sellers<\/td>\n<td>Can register in multiple states through Rule 14B<\/td>\n<\/tr>\n<tr>\n<td>Proprietors<\/td>\n<td>Simplified ownership and consent documentation<\/td>\n<\/tr>\n<tr>\n<td>Consultants &amp; Professionals<\/td>\n<td>Less litigation on address proof<\/td>\n<\/tr>\n<tr>\n<td>GST Practitioners<\/td>\n<td>Standardized registration documentation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Key_Takeaway_%E2%80%93_New_GST_Registration_Guidelines_from_1_November_2026\"><\/span><span style=\"color: #000080;\"><strong>Key Takeaway &#8211;\u00a0<\/strong><\/span><span style=\"color: #000080;\"><strong>New GST Registration Guidelines from 1 November 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The biggest reform from 1 November 2026 is the introduction of Rule 14B, permitting e-commerce sellers to obtain GST registration in states where they have no physical office by using an approved e-commerce warehouse. Simultaneously, CBIC has standardized the entire GST registration process by prescribing exact documentation requirements for owned premises, rented premises, consent-based properties, co-working spaces, LLPs, companies, and other business entities, while restricting officers from demanding documents beyond the prescribed checklist<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New GST Registration Guidelines from 1 November 2026 As per\u00a0New GST Registration Guidelines from 1st Nov 2026 &#8211;\u00a0As per Circular-No-257-03-2026 (2) and central-tax-05-gst-27102026 The CBIC has issued comprehensive GST Registration Guidelines through Circular-No-257-03-2026 (2) and amended GST Rules through central-tax-05-gst-27102026 to standardize documentation, reduce unnecessary notices, prevent fake registrations, and introduce a new registration mechanism &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[10607],"class_list":["post-33497","post","type-post","status-publish","format-standard","hentry","category-gst-registration","tag-new-gst-registration-guidelines"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"GST registration checklist, GST registration documents, GST registration proof requirement, GST registration address proof, GST REG-01 documents, GST compliance\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"new gst registration guidelines,gst registration\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/p33497\/\" \/>\n\t<meta name=\"generator\" 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