Documents Required For GST Registration

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Documents Required For GST Registration

Updated on: Apr 24th, 2025

3 min read

Any person making the taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT) or undertaking inter-state supply (without any threshold limited) are mandatorily required to obtain GST registration.

GST registration number or GST identification Number (GSTIN ) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person. Business needs different sets of documents depending upon the constitution of the business or the type of GST registration that they wish to obtain.

Latest Update
17th April 2025
The CBIC issued instructions to its GST officers in . It outlines instructions for processing the GST registration applications, emphasising compliance with the document lists, avoiding unwarranted queries and ensuring timely approvals. It also includes guidelines to verify place of business, and physical verification process.
12th February 2025
The GSTN has released an advisory regarding new Aadhaar and biometric authentication requirements for GST Registration. Applicants are divided into three categories:
Applicants not opting for Aadhaar authentication
Applicants opting for Aadhaar Authentication with biometric verification required
Application Reference Number (ARN) non-generation
Applicants must adhere to the advisory's instructions. For further information, please here

Constitution of Business

The following documents are required to obtain GST registration depending on the types of business or constitution.(Individual/Company etc.)

GST Registration Documents List

Category of persons	Documents required for GST registration
Sole proprietor / Individual	– PAN card of the owner – Aadhar card of the owner – Photograph of the owner (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof**
Partnership firm/ LLP	– PAN card of all partners (including managing partner and authorized signatory) – Copy of partnership deed – Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB) – Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.) – Aadhar card of authorised signatory – Proof of appointment of authorized signatory – In the case of LLP, registration certificate / Board resolution of LLP – Bank account details* – Address proof of principal place of business**
HUF	– PAN card of HUF – PAN card and Aadhar card of Karta – Photograph of the owner (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business**
Company (Public/ Private/ Indian/ foreign)	– PAN card of Company – Certificate of incorporation given by Ministry of Corporate Affairs – Memorandum of Association / Articles of Association – PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration – PAN card and address proof of all directors of the Company – Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB) – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business**

*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof: Upload any one of the following documents:

Property tax receipt
Municipal Khata copy
Electricity bill copy
Ownership deed/document (in the case of owned property)
Lease / rent agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

Category of GST Registration

Different types of documents will be required to be submitted on the GST portal for GST registration depending upon the type of GST registration needed. This is based on the nature of activities being carried out by the entity.

A detailed list of documentation requirements for every type of GST registration is given below:

GST Registration Documents Checklist

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer registration (including composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	– PAN card of Company (only in case of company) – Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business – Memorandum of Association / Articles of Association (only in case of company) – PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration – PAN card and address proof of all directors of the Company (partners in case of firm) – Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business**
GST practitioner	For enrolling as GST practitioner	– Photo of the applicant (in JPG format, maximum size – 100 KB) – Address proof of place where professional practice takes place – Proof of qualifying degree (Degree certificate) – Pension certificate (only in case of retired Government officials)
TDS registration	For deducting tax at source	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) – PAN and TAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax deductor**
TCS registration	For collecting tax at source (E-commerce operators)	– PAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax collector **
A non-resident OIDAR service provider	For online service providers not having any place of business in India	– Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Bank account in India* – Proof of non-resident online service provider (eg: ��˫ɫ��ance certificate issued by Government of India, License issued by original country or certificate of incorporation issued in India or any other foreign country)
Non-resident taxable person (NRTP)	For non-residents occasionally undertaking taxable supply of goods / or services in India	– Photo and Proof for the appointment of an Indian authorised signatory – In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country. – Bank account in India* – Address proof**
Casual taxable person	For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	– Photo and Proof for the appointment of an Indian authorised signatory – Proof of constitution of business – Bank account in India* – Address proof**
UN bodies/embassy	For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services	– Photo of authorised signatory – Proof of appointment of authorised signatory – Bank account in India*

Latest property tax receipt
Municipal khata copy
Electricity bill copy in your name
Water bill or similar document recognised under the local/state laws clearly showing that you own the premise.

Apart from the above, the following may apply on a case-to-case basis (including shared property):

Ownership deed/document (any one document, only in case of owned property; no need of original physical copy as scanned copy is sufficient).
Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with any one of the (1), (2), (3) or (4) of ownership document. If not available, upload an affidavit self declaring you possess the premise on non-judicial stamp paper (minimum value) signed in front of a Notary Public and provide electricity bill in your name.
If the rent/lease agreement is registered, then landlord's identify proof is not needed; Else, upload PAN/Aadhaar of landlord.
If the electricity or water bill is in your (tenant’s) name, upload that bill along with the rent agreement as valid proof; no landlord documents are needed then.
Do not provide additional documents like landlord’s photograph or extra IDs unless specifically asked with proper authorisation.
Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3).
If it is a case of consent premise, owned by a relative or someone else, upload owner's consent letter on a plain paper, their identify proof and any one ownership document. No more documents must be called for from the applicant.
If the premise is in a special economic zone (SEZ), upload necessary documents or certificates issued by the Government of India related to SEZ status.

About the Author

AJ

Functional Specialist

DVSR Anjaneyulu, known by the name AJ, I've got a vast experience in accounting, finance, taxes and audit. I'm always keen to simplify laws for the readers and learn about the Indian finance ecosystem. I also love listening to music, travelling, and, most importantly, conversing with people to better understand the world.. Read more

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