GST registration document checklist

Documents required for GST registration in India, organised by business type. Use this as a starting point when onboarding new clients who need GST registration.

GST registration is mandatory for businesses with turnover above the threshold limit (₹20 lakh for services, ₹40 lakh for goods in most states). The exact documents needed vary by legal entity type. Use this checklist to collect documents from clients before initiating the registration process on the GST portal.

1. Proprietorship / Individual

For sole proprietors and individuals registering under GST:

• PAN card of the proprietor, mandatory; GST registration is linked to PAN.
• Aadhaar card of the proprietor, for Aadhaar-based e-KYC verification.
• Passport-size photograph, recent photograph of the proprietor.
• Bank account details, cancelled cheque or bank statement showing account number and IFSC code.
• Proof of business address, see Section 5 below.
• Mobile number and email ID, must be active; OTPs will be sent for verification.

2. Partnership firm / LLP

For partnership firms and Limited Liability Partnerships:

• PAN card of the firm/LLP, entity-level PAN.
• Partnership deed or LLP agreement, registered copy.
• Certificate of incorporation, for LLPs (from MCA).
• PAN cards of all partners, for all designated partners/partners.
• Aadhaar cards of all partners, for all designated partners.
• Photographs of all partners, passport-size, recent.
• Bank account details of the firm, cancelled cheque or bank statement in firm's name.
• Proof of business address, see Section 5 below.
• Authorization letter, authorising one partner to sign and submit GST documents on behalf of the firm.

3. Private Limited Company / Company

For private limited companies, public limited companies, and one-person companies:

• PAN card of the company, entity-level PAN issued by Income Tax.
• Certificate of incorporation, issued by the Registrar of Companies (RoC).
• Memorandum of Association (MoA) and Articles of Association (AoA), latest signed copies.
• Board resolution, authorising the authorised signatory to apply for GST registration and sign returns.
• PAN card of the authorised signatory, typically a director.
• Aadhaar card of the authorised signatory, for e-KYC.
• Photographs of directors and authorised signatory, passport-size, recent.
• Bank account details, cancelled cheque or bank statement in company's name.
• Proof of business address, see Section 5 below.
• List of directors, with PAN and Aadhaar details (if requested by GST officer).

4. Additional documents for specific situations

• Import Export Code (IEC), if the business deals in import or export of goods/services.
• FSSAI licence, if applicable (food business operators).
• Professional tax registration, in states where applicable (Maharashtra, Karnataka, etc.).
• Previous GST registration certificate, if migrating from old registration or re-registering after cancellation.
• Letter of authority or power of attorney, if a CA or intermediary is filing on behalf of the business.

5. Proof of business address (any one)

For the principal place of business and any additional places of business registered:

• Own premises: Latest property tax receipt, or electricity bill, or municipal khata copy in the name of the owner. If the applicant is different from the owner, also include a no-objection certificate (NOC) from the owner.
• Rented / leased premises: Rent agreement or lease deed (notarised, if possible) plus latest electricity bill or any utility bill for the premises. If the rent agreement is in another person's name, an NOC from that person may be required.
• Shared premises / co-working: Consent letter from the owner/co-working space operator, along with their proof of ownership or lease, and a utility bill for the premises.
• Virtual office: Agreement with the virtual office provider, and proof of address from the virtual office (typically covered under their own lease with the building owner).

Note: The address provided must match the business address on the PAN card or in the incorporation documents. Discrepancies can cause application rejection or queries from the GST officer.

6. GST registration for e-commerce operators

If registering an e-commerce operator (selling on Meesho, Amazon, Flipkart, etc.), the following are additionally required:

• All documents as per entity type above
• Screenshot or document showing seller account on the marketplace (if applicable)
• Details of the goods/services to be supplied (HSN/SAC codes)