Documents Required For GST Registration

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 Central Tax Instruction No. 03/2025-GST. 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 click 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

*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

*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: Anyone of the following documents must be uploaded:

1. Latest property tax receipt
2. Municipal khata copy
3. Electricity bill copy in your name
4. 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.