Essential Documents for Goods and Services Tax Registration in India
Obtaining Goods and Services Tax (GST) registration is mandatory for businesses exceeding specific turnover thresholds or engaging in inter-state supplies. This guide details the necessary documents for GST registration, varying based on the business's legal structure, such as sole proprietorships, partnerships, or companies. It also outlines documentation requirements for different GST registration categories, including normal taxpayers, GST practitioners, and non-resident entities. Adherence to these guidelines is crucial for smooth application processing.
Businesses engaging in taxable intra-state supplies of goods or services, exceeding an annual aggregate turnover of INR 20 lakh (with thresholds of INR 40 lakh or INR 10 lakh applying in certain cases based on supply and location), are obligated to secure GST registration. This also applies to entities conducting inter-state supplies, regardless of turnover limits. The Goods and Services Tax Identification Number (GSTIN) is a distinct 15-digit code issued by tax authorities, facilitating the oversight of tax payments and compliance for registered entities. The specific documentation required for GST registration varies according to the business structure and the type of registration sought.
Recent Regulatory Updates
April 17, 2025
The Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 03/2025-GST to its GST officers. This instruction provides guidelines for handling GST registration applications, emphasizing adherence to document requirements, preventing unnecessary inquiries, and ensuring prompt approvals. It also includes directives for verifying the place of business and conducting physical verifications.
February 12, 2025
The Goods and Services Tax Network (GSTN) published an advisory detailing new requirements for Aadhaar and biometric authentication in GST registration. Applicants are categorized as follows:
- Those who do not choose Aadhaar authentication.
- Those who opt for Aadhaar authentication, necessitating biometric verification.
- Cases where an Application Reference Number (ARN) is not generated.
All applicants must comply with the advisory's instructions. More details are available here.
Business Constitution and Required Documents
To obtain GST registration, the following documents are essential, varying based on the business's legal structure, such as an individual or a company.
Documents Required for GST Registration by Business Type
| Category of Persons | Documents Required for GST Registration |
|---|---|
| Sole Proprietor / Individual | - PAN card of the owner<br>- Aadhaar card of the owner<br>- Photograph of the owner (JPEG format, max 100 KB)<br>- Bank account details*<br>- Address proof** |
| Partnership Firm / LLP | - PAN card of all partners (including managing partner and authorized signatory)<br>- Copy of partnership deed<br>- Photograph of all partners and authorized signatories (JPEG format, max 100 KB)<br>- Address proof of partners (Passport, driving license, Voter ID, Aadhaar card, etc.)<br>- Aadhaar card of authorized signatory<br>- Proof of appointment of authorized signatory<br>- For LLP, registration certificate / Board resolution<br>- Bank account details*<br>- Address proof of principal place of business** |
| HUF (Hindu Undivided Family) | - PAN card of HUF<br>- PAN card and Aadhaar card of Karta<br>- Photograph of the Karta (JPEG format, max 100 KB)<br>- Bank account details*<br>- Address proof of principal place of business** |
| Company (Public/Private/Indian/Foreign) | - Company's PAN card<br>- Certificate of incorporation from Ministry of Corporate Affairs<br>- Memorandum of Association (MoA) / Articles of Association (AoA)<br>- PAN card and Aadhaar card of authorized signatory (must be Indian for foreign companies/branch registration)<br>- PAN card and address proof of all directors<br>- Photograph of all directors and authorized signatory (JPEG format, max 100 KB)<br>- Board resolution appointing authorized signatory / Other proof of appointment (JPEG/PDF, max 100 KB)<br>- Bank account details*<br>- Address proof of principal place of business** |
- Bank account details: A copy of a cancelled cheque or an extract of the passbook/bank statement (first and last page) must be uploaded (JPEG/PDF format, max 100 KB).
- Address proof: Upload any one of the following documents:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (for owned property)
- Lease / rent agreement (for leased / rented property) – to be submitted with (1), (2), or (3)
- Consent letter / NOC from the owner (for consent arrangement or shared property) – to be submitted with (1), (2), or (3)
Types of GST Registration and Associated Documents
Different categories of GST registration necessitate specific documentation on the GST portal, based on the nature of activities performed by the entity.
GST Registration Documents Summary
| Nature of GST Registration | Purpose of Registration | Documents to be Uploaded |
|---|---|---|
| Normal Taxpayer Registration (includes composition dealer, government departments, and ISD registrations) | For undertaking a taxable supply of goods/services | - PAN card of Company (if applicable)<br>- Certificate of incorporation / Proof of business constitution<br>- MoA / AoA (if applicable)<br>- PAN card and Aadhaar card of authorized signatory (must be Indian for foreign companies/branch registration)<br>- PAN card and address proof of all directors (or partners for firms)<br>- Photograph of all directors and authorized signatory (JPG, max 100 KB)<br>- Board resolution appointing authorized signatory / Other proof of appointment (JPEG/PDF, max 100 KB)<br>- Bank account details*<br>- Address proof of principal place of business** |
| GST Practitioner | For enrolling as a GST practitioner | - Photo of the applicant (JPG, max 100 KB)<br>- Address proof of professional practice location<br>- Proof of qualifying degree (Degree certificate)<br>- Pension certificate (for retired Government officials only) |
| TDS Registration | For deducting tax at source | - Photo of drawing and disbursing officer (JPG, max 100 KB)<br>- PAN and TAN number of the registered person<br>- Photo of authorized signatory (JPG, max 100 KB)<br>- Proof of appointment of authorized signatory<br>- Address proof of tax deductor** |
| TCS Registration | For collecting tax at source (E-commerce operators) | - PAN number of the registered person<br>- Photo of authorized signatory (JPG, max 100 KB)<br>- Proof of appointment of authorized signatory<br>- Address proof of tax collector** |
| Non-Resident OIDAR Service Provider | For online service providers without a business place in India | - Photo of authorized signatory (JPG, max 100 KB)<br>- Proof of appointment of authorized signatory<br>- Bank account in India*<br>- Proof of non-resident online service provider status (e.g., Clearance certificate from Government of India, License from original country, or incorporation certificate from India or any other foreign country) |
| Non-Resident Taxable Person (NRTP) | For non-residents occasionally making taxable supplies of goods/services in India | - Photo and Proof for the appointment of an Indian authorized signatory<br>- For individuals, scanned copy of NRTP's passport with VISA details. For business entities incorporated outside India, unique identifying number from that country's government.<br>- Bank account in India*<br>- Address proof** |
| Casual Taxable Person | For non-registered domestic persons occasionally making taxable supplies of goods/services in India | - Photo and Proof for the appointment of an Indian authorized signatory<br>- Proof of business constitution<br>- Bank account in India*<br>- Address proof** |
| UN Bodies/Embassy | For obtaining a Unique Identification Number to claim tax refunds on goods/services | - Photo of authorized signatory<br>- Proof of appointment of authorized signatory<br>- Bank account in India* |
- Bank account details: A copy of a cancelled cheque or an extract of the passbook/bank statement (first and last page) must be uploaded (JPEG/PDF format, max 100 KB).
- Address proof: Any one of the following documents must be uploaded:
- Latest property tax receipt
- Municipal khata copy
- Electricity bill copy in your name
- Water bill or similar document recognized under local/state laws clearly showing ownership of the premise.
Case-Specific Document Requirements
Additional requirements may apply, particularly for shared properties:
- Ownership Deed/Document: One document is sufficient for owned property (scanned copy accepted, no physical original needed).
- Lease / Rental Agreement: For leased/rented property, submit this along with any of the ownership documents (1-4 listed above). If unavailable, an affidavit self-declaring possession on non-judicial stamp paper (minimum value), signed before a Notary Public, can be provided, along with an electricity bill in your name.
- Landlord Identification: If the rent/lease agreement is registered, the landlord's identity proof is not needed. Otherwise, upload the landlord's PAN/Aadhaar.
- Tenant's Utility Bill: If the electricity or water bill is in the tenant's name, upload it with the rent agreement as valid proof; no landlord documents are then required.
- Consent Letter/NOC: For consent arrangements or shared properties, a consent letter/NOC from the owner is needed, submitted with any of the ownership documents (1-3 from the general list). If the premise is owned by a relative or another party, upload the owner's consent letter on plain paper, their identity proof, and one ownership document.
- Special Economic Zone (SEZ): For premises within an SEZ, provide necessary documents or certificates issued by the Government of India confirming the SEZ status.