Any individual involved in the taxable supply of goods or services within a state, with an annual turnover exceeding Rs 20 lakh (Rs 40 lakh or Rs 10 lakh depending on the type of supply and state/UT), or anyone engaged in inter-state supply (irrespective of turnover), must obtain GST registration.
The GST Registration Number, or GSTIN, is a unique 15-digit identifier assigned by tax authorities to track tax payments and ensure compliance. The documentation required for GST registration varies depending on the nature and structure of the business, as well as the category of GST registration being applied for.
Latest Updates
17 April 2025
The CBIC issued Central Tax Instruction No. 03/2025-GST, which guides GST officers on processing registration applications. It emphasizes adherence to required documents, discourages unnecessary queries, promotes timely processing, and provides steps for verifying the place of business including the physical verification procedure.
12 February 2025
GSTN released an advisory introducing new requirements for Aadhaar and biometric authentication in the GST registration process. Applicants fall under three categories:
- Those not choosing Aadhaar authentication
- Those opting for Aadhaar authentication with mandatory biometric verification
- Cases where Application Reference Number (ARN) is not generated
Applicants are required to follow the instructions provided in the advisory. For more details, please [click here].
Business Constitution
The documents required for GST registration vary according to the business type or constitution (such as Individual, Company, etc.).
GST Registration Documents Checklist
| Category of Person | Documents Required for GST Registration |
|---|---|
| Sole Proprietor / Individual | – PAN card of the proprietor |
| – Aadhaar card of the proprietor | |
| – Photograph of the proprietor (JPEG format, max size 100 KB) | |
| – Bank account details* | |
| – Proof of address** | |
| Partnership Firm / LLP | – PAN cards of all partners (including managing partner and authorized signatory) |
| – Partnership deed copy | |
| – Photographs of all partners and authorized signatories (JPEG format, max size 100 KB) | |
| – Address proof of partners (Passport, Driving License, Voter ID, Aadhaar, etc.) | |
| – Aadhaar card of authorized signatory | |
| – Proof of appointment of authorized signatory | |
| – LLP registration certificate / Board resolution (in case of LLP) | |
| – Bank account details* | |
| – Proof of principal business address** | |
| HUF (Hindu Undivided Family) | – PAN card of HUF |
| – PAN and Aadhaar cards of the Karta | |
| – Photograph of the Karta (JPEG format, max size 100 KB) | |
| – Bank account details* | |
| – Proof of principal place of business** | |
| Company (Public/Private/Indian/Foreign) | – PAN card of the company |
| – Certificate of incorporation issued by Ministry of Corporate Affairs | |
| – Memorandum of Association / Articles of Association | |
| – PAN and Aadhaar cards of the authorized signatory (must be Indian even for foreign companies or branch registrations) | |
| – PAN cards and address proofs of all directors | |
| – Photographs of all directors and authorized signatory (JPEG format, max size 100 KB) | |
| – Board resolution or other proof appointing the authorized signatory (JPEG/PDF format, max size 100 KB) | |
| – Bank account details* | |
| – Proof of principal place of business** |
*Bank account details refer to a copy of the cancelled cheque, bank statement, or passbook.
**Address proof includes electricity bill, rent agreement, property tax receipt, or municipal document.
Bank Account Details: To provide bank account details, you must upload a copy of a cancelled cheque or an extract from the passbook/bank statement showing the first and last page. The file should be in JPEG or PDF format, with a maximum size of 100 KB.
Address Proof: You need to upload one of the following documents as proof of address:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (for owned property)
- Lease or rent agreement (for leased or rented property) — must be submitted along with one of the above documents (1), (2), or (3)
- Consent letter or NOC from the owner (for consent arrangement or shared property) — must be submitted along with one of the above documents (1), (2), or (3)
Category of GST Registration
The documents required for GST registration vary depending on the type of GST registration being applied for, which is determined by the nature of the entity’s business activities.
A comprehensive list of required documents for each type of GST registration is provided below:
GST Registration Documents Checklist
| Nature of GST Registration | Purpose of Registration | Documents to be Uploaded |
|---|---|---|
| Normal taxpayer registration (includes composition dealers, government departments, and ISD registrations) | To carry out taxable supply of goods or services | – PAN card of Company (only applicable for companies) |
| – Certificate of incorporation issued by Ministry of Corporate Affairs / Proof of business constitution | ||
| – Memorandum of Association / Articles of Association (for companies only) | ||
| – PAN card and Aadhaar card of authorised signatory (must be Indian, even for foreign companies/branches) | ||
| – PAN card and address proof of all company directors (or partners for firms) | ||
| – Photographs of all directors and authorised signatory (JPEG format, max 100 KB) | ||
| – Board resolution or other proof appointing authorised signatory (JPEG/PDF format, max 100 KB) | ||
| – Bank account details* | ||
| – Proof of principal place of business** | ||
| GST practitioner | For registration as a GST practitioner | – Photograph of applicant (JPEG format, max 100 KB) |
| – Address proof of professional practice location | ||
| – Proof of qualifying degree (degree certificate) | ||
| – Pension certificate (only if retired government official) | ||
| TDS registration | For tax deduction at source (TDS) purposes | – Photograph of drawing and disbursing officer (JPEG format, max 100 KB) |
| – PAN and TAN of registrant | ||
| – Photograph of authorised signatory (JPEG format, max 100 KB) | ||
| – Proof of authorised signatory appointment | ||
| – Address proof of tax deductor** | ||
| TCS registration | For tax collection at source by e-commerce operators | – PAN of registrant |
| – Photograph of authorised signatory (JPEG format, max 100 KB) | ||
| – Proof of authorised signatory appointment | ||
| – Address proof of tax collector** | ||
| Non-resident OIDAR service provider | For online service providers without a business place in India | – Photograph of authorised signatory (JPEG format, max 100 KB) |
| – Proof of authorised signatory appointment | ||
| – Bank account in India* | ||
| – Proof of non-resident status (e.g., clearance certificate from Government of India, license from home country, certificate of incorporation) | ||
| Non-resident taxable person (NRTP) | For non-residents occasionally supplying taxable goods/services in India | – Photograph and proof of appointment of Indian authorised signatory |
| – For individuals: Passport copy with visa details; for foreign entities: unique country identification number | ||
| – Bank account in India* | ||
| – Address proof** | ||
| Casual taxable person | For unregistered domestic persons occasionally supplying taxable goods/services in India | – Photograph and proof of Indian authorised signatory appointment |
| – Proof of business constitution | ||
| – Bank account in India* | ||
| – Address proof** | ||
| UN bodies/Embassies | To obtain Unique Identification Number for claiming tax refunds | – Photograph of authorised signatory |
| – Proof of authorised signatory appointment | ||
| – Bank account in India* |
Bank Account Details:
To provide bank account details, you must upload a copy of a cancelled cheque or a passbook/bank statement extract showing the first and last page. The file should be in JPEG or PDF format, with a maximum size of 100 KB.
Address Proof:
You need to upload any one of the following documents as proof of address:
- Recent property tax receipt
- Municipal khata copy
- Electricity bill in your name
- Water bill or any similar document recognized by local or state laws clearly showing ownership of the premises
In certain cases, additional documents may be required, especially if the property is shared or rented:
- Ownership deed or document (only one scanned copy is required; no original physical copy needed, applicable only if the property is owned)
- Lease or rental agreement (for rented or leased property) must be submitted along with one of the ownership documents listed above. If unavailable, submit a self-declaration affidavit on non-judicial stamp paper (minimum value), notarized by a Notary Public, along with an electricity bill in your name.
- If the lease or rental agreement is registered, the landlord’s identity proof is not necessary; otherwise, provide the landlord’s PAN or Aadhaar card.
- If the electricity or water bill is in the tenant’s name, upload that bill with the rent agreement as valid proof; no landlord documents are needed.
- Do not upload additional documents like landlord’s photograph or extra IDs unless explicitly requested with proper authorization.
- Consent letter or No Objection Certificate (NOC) from the owner (in case of consent or shared property) should be submitted along with one of the address proofs listed above.
- If the premises belong to a relative or someone else and are used with consent, upload the owner’s consent letter on plain paper, their identity proof, and one ownership document. No further documents should be requested from the applicant.
- For premises located within a Special Economic Zone (SEZ), upload the relevant certificates or documents issued by the Government of India confirming SEZ status.
