Documents Required for GST Registration

In India, GST registration is mandatory for businesses and individuals whose annual turnover crosses the prescribed limit. The registration process requires the submission of specific documents, which differ based on the nature of the business—whether it’s a sole proprietorship, partnership, or company.

Typically, the list of documents for GST registration includes a PAN card, business incorporation or registration certificate, identity proof, passport-size photographs, address proof of authorized signatories, business location proof, and bank account details.

Monitoring the status of your GST application is important for a smooth registration process. You can track your application by checking the ARN (Application Reference Number) status to stay informed about its progress.

This guide outlines the required documents for GST registration and explains how the documentation may differ depending on the type of business, registration category, and business activity.

If you’re unsure about GST requirements for your business, tools like the GST Calculator can help you estimate your tax obligations.

Below is a detailed list of documents needed for GST registration according to your business structure.

Who is Required to Register for GST?

As per the Goods and Services Tax (GST) Act of 2017, businesses with an annual turnover of ₹40 lakh or more must register for GST. For businesses operating in northeastern and hill states, the threshold is ₹10 lakh. In addition to these thresholds, the following categories are also required to obtain GST registration and a unique 15-digit GSTIN:

• Individuals involved in the inter-state supply of taxable goods or services

   

• Persons liable to pay tax under the reverse charge mechanism

   

• Non-resident taxable persons

   

• Individuals eligible for tax deductions under Section 37

   

• Those supplying goods or services on behalf of a registered taxpayer

   

• Input service distributors

   

• E-commerce platform operators

   

• Aggregators offering services under a distinct brand or trade name

   

• Any other individuals or entities notified by the Central or State Government based on GST Council recommendations

   

GST registration is also mandatory for those supplying goods within a single state if their annual turnover exceeds ₹20 lakh. Similarly, service providers within the same state must register if their annual turnover crosses ₹40 lakh. All such intra-state suppliers are obligated to register under GST.

Categories of GST Registration

GST registration in India varies based on the nature and turnover of the business. The key types include:

• Normal Scheme Registration:
  This is the standard registration for businesses whose turnover exceeds ₹40 lakh for goods or ₹20 lakh for services. Under this category, the taxpayer is required to file monthly or quarterly GST returns and pay tax at the applicable GST rates.

   

• Composition Scheme Registration:
  Designed for small businesses, this scheme is available to those with a turnover not exceeding ₹1.5 crore for goods or ₹50 lakh for services. Taxpayers under this scheme pay GST at a fixed rate on their turnover and file returns quarterly.

   

• Casual Taxable Person Registration:
  This applies to individuals or entities that occasionally supply taxable goods or services in a state where they do not have a fixed place of business. The registration is temporary and remains valid for 90 days or for the period of the activity, whichever is shorter.

   

• Non-Resident Taxable Person Registration:
  For individuals or entities based outside India who supply taxable goods or services within the country. This registration is also valid for 90 days or for the duration of the supply period, whichever comes first.

   

• Input Service Distributor (ISD) Registration:
  This registration is meant for offices that receive invoices for input services and need to distribute the input tax credit to various branches of the same organization.

   

Other forms of GST registration include those for non-resident online service providers, embassies or UN bodies, Special Economic Zone (SEZ) developers or units, and entities responsible for tax deduction or collection at source.

What Are the Key Documents Required for GST Registration?

To complete your GST registration, you’ll need to provide the following essential documents:

• PAN card

   

• Business registration certificate

   

• Identity proof

   

• Recent passport-size photographs

   

• Address proof of authorized individuals

   

• Proof of business address

   

• Bank account details

   

Bank details can be validated using a recent bank statement, a cancelled cheque, or a copy of the passbook. Similarly, proof of address may include documents such as an electricity bill, a rental agreement, or property ownership papers.

GST Registration Documents List

Here’s a categorized list of the documents required for GST registration based on the type of applicant:

1. Sole Proprietor / Individual

• PAN card of the owner

   

• Aadhaar card of the owner

   

• Passport-size photograph (JPEG format, max size: 100 KB)

   

• Bank account details

   

• Address proof of principal place of business

   

2. Partnership Firm / LLP

• PAN card of all partners (including managing partner and authorized signatory)

   

• Aadhaar card of the authorized signatory

   

• Copy of the partnership deed

   

• Passport-size photographs of all partners and authorized signatories (JPEG format, max size: 100 KB)

   

• Proof of appointment of authorized signatory

   

• Address proof of all partners

   

• Address proof of principal place of business

   

• Bank account details

   

• For LLP: Certificate of incorporation or board resolution

   

3. Hindu Undivided Family (HUF)

• PAN card of the HUF

   

• PAN card and Aadhaar card of the Karta

   

• Passport-size photograph of the Karta (JPEG format, max size: 100 KB)

   

• Bank account details

   

• Address proof of principal place of business

   

4. Company (Private/Public/Indian/Foreign)

• PAN card of the company

   

• Certificate of Incorporation issued by the Ministry of Corporate Affairs

   

• Memorandum and Articles of Association (MOA & AOA)

   

• PAN card and Aadhaar card of the authorized signatory

   

• PAN card and address proof of all directors

   

• Passport-size photographs of all directors and the authorized signatory (JPEG format, max size: 100 KB)

   

• Board resolution or other valid proof of appointment of authorized signatory

   

• Address proof of the principal place of business

   

• Bank account details

   

Bank Account Details for GST Registration

To verify your bank details, submit any one of the following documents:

• A cancelled cheque clearly showing the account holder’s name

   

• Passbook copy (first and last page)

   

• Bank statement showing relevant details

   

Format: JPEG or PDF
Maximum file size: 100 KB

Address Proof for GST Registration

Provide any one of the following documents as proof of business address:

• Property tax receipt

   

• Municipal Khata copy

   

• Electricity bill

   

• Ownership deed (for self-owned properties)

   

• Lease or rental agreement (for rented premises) – must be submitted along with any one of the above three documents (1, 2, or 3)

   

• Consent letter / No Objection Certificate (NOC) from the owner – for shared or consent-based property use; must be accompanied by document (1), (2), or (3)

   

Documents Required Based on Business Activity

The documents required for GST registration also vary depending on the type of registration and nature of the business activity. Below is a detailed classification of the required documents based on different types of businesses and their GST registration categories.

Nature of GST Registration, Purpose & Required Documents

1. Normal Taxpayer Registration

Purpose: For conducting taxable supply of goods or services (including composition dealers and government departments)

Documents Required:

• PAN card of the business or company

   

• Certificate of Incorporation / Business registration proof

   

• MOA and AOA (for companies)

   

• PAN and Aadhaar of the authorized signatory (must be an Indian resident, even for foreign companies)

   

• PAN and address proof of all directors or partners

   

• Photographs of all directors and the authorized signatory (JPEG format, max size: 100 KB)

   

• Board resolution or letter of authorization for appointment of the authorized signatory (PDF or JPEG, max size: 100 KB)

   

• Proof of principal place of business

   

• Bank account details

   

2. GST Practitioner Registration

Purpose: To enroll as a GST practitioner

Documents Required:

• PAN and Aadhaar of the applicant

   

• Qualification degree certificate or pension certificate (for retired government officials)

   

• Photograph (JPEG format, max size: 100 KB)

   

• Address proof of the professional practice location

   

• Bank account details

   

3. TDS Registration

Purpose: For deducting tax at source

Documents Required:

• PAN and TAN of the entity

   

• Photograph of the authorized signatory (JPEG format, max size: 100 KB)

   

• Proof of appointment of authorized signatory

   

• Address proof of the tax deductor

   

• Bank account details

   

4. TCS Registration

Purpose: For collecting tax at source (mainly for e-commerce operators)

Documents Required:

• PAN of the person being registered

   

• Photograph of the authorized signatory (JPEG format, max size: 100 KB)

   

• Appointment proof of the authorized signatory

   

• Address proof of the tax collector

   

• Bank account details

   

5. Non-Resident Online Service Provider

Purpose: For foreign service providers offering online services in India without a place of business in the country

Documents Required:

• Photograph of the authorized signatory (JPEG format, max size: 100 KB)

   

• Proof of appointment of the authorized signatory

   

• Indian bank account details

   

• Any of the following as proof:

   

  • Clearance certificate from the Government of India

     

  • Business license from the home country

     

  • Certificate of Incorporation (from India or abroad)

     

6. Non-Resident Taxable Person (NRTP)

Purpose: For non-residents occasionally supplying taxable goods/services in India

Documents Required:

• Scanned copy of passport with visa details (for individuals)

   

• Unique identification number issued by the government of their country (for business entities)

   

• Photograph and proof of appointment of Indian authorized signatory

   

• Indian bank account details

   

• Address proof

   

7. Casual Taxable Person

Purpose: For unregistered domestic persons occasionally supplying taxable goods/services

Documents Required:

• Photograph and appointment proof of the Indian authorized signatory

   

• Business constitution proof

   

• Indian bank account details

   

• Address proof

   

8. UN Bodies / Embassies

Purpose: To obtain a Unique Identification Number for claiming GST refunds

Documents Required:

• Photograph of the authorized signatory

   

• Proof of appointment of the authorized signatory

   

• Indian bank account details

   

Bank Account and Address Proof Requirements for GST Registration

To provide your bank account details, you must upload either a cancelled cheque or an extract from your passbook or bank statement that shows the first and last pages. These documents should be in JPEG or PDF format, and the file size must not exceed 100 KB.

Acceptable Documents for Address Verification

For verifying your business address, submit any one of the following:

• Property tax receipt

   

• Municipal Khata copy

   

• Electricity bill

   

Depending on your property status, the following additional documents may be required:

• Ownership document if the property is self-owned

   

• Lease or rent agreement for rented premises, along with any of the above (1, 2, or 3)

   

• Consent letter or No Objection Certificate (NOC) from the owner in case of shared or consent-based premises, along with one of the documents mentioned above

   

Important Points to Note While Uploading GST Registration Documents

1. File Size Limit: Ensure each file does not exceed the prescribed size limit specific to its category.

    

2. Document Format: Upload only in JPEG or PDF format as required by the GST portal.

    

3. Official Resources: Always refer to the official GST portal for the latest and accurate checklist of required documents.

    

4. Digital Signature Certificate (DSC): The authorized signatory must have a valid DSC to digitally sign and authenticate the GST application.