Documents Required for GST Registration

All persons classified as taxable person under GST are required to obtain GST registration and begin filing GST monthly returns from the month of September 2017. In this article, we look at the list of documents required for GST registration in India.

Who Should Obtain GST Registration?

Any persons or entity providing a taxable supply of goods to persons in India with an annual aggregate turnover of more than Rs.40 lakh must obtain GST registration. In some special category states like Assam, Nagaland, Manipur and North-Eastern state, the aggregate turnover criteria reduced to Rs.20 lakh. Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special category states). Other than the aggregate turnover criteria, a person may obtain GST registration, if they undertake inter-state supply of goods or services or an existing VAT or service tax or central excise registration.

List of all criteria for obtaining GST registration is available here.

GST Registration - Documents Required for Regular Taxpayers

Documents Required for GST Registration The following documents must be submitted by regular taxpayers applying for GST registration.

PAN Card of the Business or Applicant

All regular taxpayers shall submit the following documents when applying for GST registration. The taxpayer shall provide the details of the PAN when registering for GST; hence, all the businesses will link with PAN for taxation and legal purposes.

Identity and Address Proof along with Photographs

The following persons shall submit their identity proof and address proof along with photographs. For identity proof, documents like PAN, passport, driving license, Aadhaar card or voters identity card can be submitted. For address proof, documents like passport, driving license, Aadhaar card, voters identity card and ration card can be submitted.

Proprietary Concern – Proprietor
Partnership Firm or LLP – Managing, Authorized, Designated Partners (Should submit the personal details of all partners along with photos of ten Managing Partners)
Hindu Undivided Family - Karta
Company – Managing Director, Directors and the Authorized Person
Trust – Managing Trustee, Trustees and Authorized Person
Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be submitted, but photos of only ten members including that of Chairman are to be submitted)
Local Authority – CEO or his equivalent
Statutory Body – CEO or his equivalent
Others – Person(s) in Charge

Business Registration Document

For registration, the individuals should submit the proof of business for all types of entities. For proprietorships, there is no requirement for submitting this document, as the proprietor and proprietorship are considered the same legal entity. However, in the case of a partnership firm, the taxpayer shall submit the partnership deed. In the case of LLP or Company, the incorporation certificate from

MCA must be submitted. For other types of entities like society, trust, club, government department or body of individuals, registration certificate can be provided.

Address Proof for Place of Business

The concerned individual shall provide the address proof for all the places of business mentioned for GST registration. The following documents are acceptable as address proof for GST registration.

For Own premises

Any document in support of the ownership of the premises like the latest property tax receipt or Municipal Khata copy or copy of Electricity Bill.

For Rented or Leased Premises

A copy of the valid rental agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. If a rental agreement or

lease deed is not available, then an affidavit to that effect along with any document in support of the possession of the premises like copy of an electricity bill is acceptable.

SEZ Premises

If the applicant operates his or her principal business in an SEZ or the applicant registered as an SEZ, the applicant shall upload all the required documents as provided by the Government.

All Other Cases

For all other cases, a copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.

Bank Account Proof

Scanned copy of the first page of bank passbook or the relevant page of bank statement or scanned copy of a cancelled cheque containing the name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

Digital Signature

All application for GST registration must be digitally signed with a Class 2 Digital Signature. Hence, it is important that the digital signature is obtained for the following person who is authorized to sign the GST registration application before beginning the application process. (

Know more about Digital Signature Requirement for GST) A valid Class 2 Digital Signature is required for the following person as per the illustration below: GST Registration - Authorised Signatory

GST Registration - Authorized Signatory

Click here to register GST.

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Frequently Asked Questions

Common questions about GST Registration Documents for Businesses in India.

For goods, businesses with an annual aggregate turnover exceeding Rs. 40 lakh (Rs. 20 lakh for special category states) must obtain GST registration. For services, the limit is Rs. 20 lakh (Rs. 10 lakh for special category states).

For identity proof, documents like PAN card, passport, driving license, Aadhaar card, or voter's identity card can be submitted. For address proof, documents like passport, driving license, Aadhaar card, voter's identity card, and ration card are acceptable.

Proprietors, managing/authorized partners, Karta (for HUF), Managing Director/Directors/Authorized Person (for companies), Managing Trustee/Trustees/Authorized Person (for trusts), and members of the Managing Committee (for AOP/BOI) must submit their photographs along with identity and address proof.

Yes, all regular taxpayers must submit their PAN card details during GST registration, as it links the business to taxation and legal purposes.

For proprietorships, no separate business registration document is required. For partnership firms, the partnership deed must be submitted. For LLPs and companies, the incorporation certificate from the Ministry of Corporate Affairs (MCA) is required. For other entities like societies, trusts, clubs, government departments, or bodies of individuals, their respective registration certificates must be provided.

For rented or leased premises, the applicant must submit a copy of the valid rental agreement or lease deed along with a document supporting the ownership of the premises by the lessor, such as the latest property tax receipt, municipal Khata copy, or electricity bill. If the rental agreement or lease deed is not available, an affidavit along with a document supporting possession of the premises, like an electricity bill, can be provided.

Yes, all applications for GST registration must be digitally signed with a Class 2 Digital Signature by the authorized signatory, such as the proprietor, managing partner, Karta, Managing Director, or Managing Trustee.

Yes, existing VAT or service tax registration holders can obtain GST registration, even if their aggregate turnover does not meet the prescribed limit.

During GST registration, the applicant must provide a scanned copy of the first page of the bank passbook, a relevant page of the bank statement, or a cancelled cheque containing the name of the proprietor or business entity, bank account number, MICR, IFSC, and branch details including code.

Yes, any person undertaking inter-state supply of goods or services can obtain GST registration, irrespective of their aggregate turnover.