GST Registration: Required Documents Guide
Introduction
Getting your business registered under GST is one of the first steps toward becoming a compliant and recognized enterprise in India. Whether you’re starting a new venture, expanding operations across states, or selling through e-commerce platforms, GST registration provides you with a unique identification number (GSTIN) to legally collect and remit taxes.
To make the process hassle-free, it’s important to know exactly which documents are required before you apply. Below is a complete list of documents you’ll need for GST registration based on your business type.
🔹 1. Basic Documents Required for All Applicants
Regardless of the business type, the following documents are mandatory for GST registration:
| Document Type | Purpose / Description |
|---|---|
| PAN Card | Permanent Account Number of the applicant — individual, company, or firm. |
| Aadhaar Card | Mandatory for Aadhaar authentication of the proprietor, partners, directors, or authorized signatory. |
| Photograph | Passport-size photo of the proprietor, partner, director, or trustee. |
| Proof of Business Address | Based on ownership type — ownership, rent, lease, or shared premises. Examples: Rent Agreement with NOC from owner, Electricity Bill, or Property Tax Receipt. |
| Digital Signature (DSC) | Compulsory for Companies and LLPs for verification. Other entities may use EVC (OTP) for authentication. |
🔹 2. Proof of Business Place
The document required for business address proof depends on the nature of property ownership:
| Ownership Type | Documents Required |
|---|---|
| 🏠 Owned Property | • Latest Property Tax Receipt, or • Electricity Bill, or • Municipal Khata Copy |
| 🏢 Rented / Leased Property | • Rent Agreement or Lease Deed (in business or applicant’s name), and • Electricity Bill or Property Tax Receipt of the owner |
| 🤝 Shared Premises | • Consent Letter or No Objection Certificate (NOC) from the owner, and • Supporting ownership proof (e.g., Electricity Bill or Property Tax Receipt) |
🔹 3. Business Type-Wise Documents
| Business Type | Documents Required |
|---|---|
| 🧑💼 (A) Proprietorship Firm | • PAN and Aadhaar of proprietor • Photograph of proprietor • Proof of business address |
| 👥 (B) Partnership Firm / LLP | • Partnership Deed or LLP Agreement • PAN of firm / LLP • PAN & Aadhaar of all partners/designated partners • Photographs of all partners • Proof of business premises • Authorisation Letter / Board Resolution appointing authorised signatory |
| 🏢 (C) Private Limited / Public Limited Company | • Certificate of Incorporation (CIN) issued by MCA • Memorandum (MOA) & Articles of Association (AOA) • PAN of company • PAN & Aadhaar of all directors • Board Resolution authorising a director as authorised signatory • Digital Signature Certificate (DSC) of authorised signatory • Proof of principal place of business |
| 🙏 (D) Trust / Society / NGO | • Registration certificate of trust/society • PAN of entity • PAN & Aadhaar of trustees/office bearers • Proof of business address • Authorisation letter for authorised signatory |
🔹 4. Additional Documents (If Applicable)
| Situation | Additional Documents Required |
|---|---|
| 🏭 SEZ Unit / Developer | SEZ Letter of Approval issued by Government of India |
| 🧾 Casual Taxable Person | Valid ID proof, details of business, and estimated turnover |
| 🌍 Non-resident Taxable Person | Passport and proof of business in India |
| 🛒 E-commerce Seller | Agreement with e-commerce operator (if applicable) |
🔹 5. Aadhaar Authentication (Mandatory Since 2020)
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Aadhaar authentication is mandatory for all individuals such as proprietors, partners, or directors.
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It enables fast-track approval within 3 working days under the simplified registration process (Rule 8 & 9).
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Failure to authenticate Aadhaar may lead to physical verification of business premises by the department.
🔹 6. Document Upload Guidelines
📂 Accepted Formats: Upload files only in PDF or JPEG format. Each file should not exceed 1 MB.
🧾 Clarity Matters: Make sure all scanned copies are readable and details are visible without blur or shadow.
🪪 Name Consistency: The name on your uploaded documents must match exactly with the name on your PAN and Aadhaar records.
💡 Utility Proof Validity: Upload a recent utility bill (issued within the last 2 months) for address verification.
🏷️ Business Name Accuracy: Ensure your trade name or business name matches your PAN registration. If different, specify clearly in the application.
🔐 Digital Verification: Use the Digital Signature Certificate (DSC) or EVC OTP carefully during submission to avoid rejection.