Documents Required For GST Registration

By AJ

Updated on: May 28th, 2024

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

21st December 2021
From 1st January 2022, CBIC made the Aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.

29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

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: Clearance 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*

Property tax receipt
Municipal khata copy
Electricity bill copy

Apart from the above, the following may apply on a case-to-case basis:

Ownership deed/document (only in case of owned property)
Lease / Rental 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)

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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

Quick Summary

GST registration with varying turnover limits required. Different documents needed based on business type. Latest update: Aadhaar authentication mandatory for revoking canceled GST reg. Documents and criteria for various business constitutions. Different sets of documents needed for different types of GST registration. Criteria for normal taxpayer, GST practitioner, TDS and TCS registrations, non-resident OIDAR service providers, NRTP, casual taxable person, and UN bodies/embassies. Focus on bank account and address proof details.