Before starting the GST registration process, please ensure you have all the documents required for GST Registration available in the format and size for smooth submission of the GST registration application. Any person who becomes liable to GST registration u/s 22 or 24 of the CGST Act, 2017 has to mandatorily get registered under GST. Depending on the constitution of the business, there are certain documents required for GST Registration.
1. Table showing the complete list of mandatory documents required for GST registration
Based on the constitution of the business, we have summarized below the documents required for GST Registration of a Normal Taxpayer along with the format and size details :-
| Constitution of Business | Documents Required for GST Registration | Format and maximum size of the documents required for GST registration |
| Individual/Sole Proprietor | PAN Card of the individual | JPG, PDF – 100 KB |
| Aadhar Card of the individual | JPG, PDF – 100 KB | |
| Passport size photograph of the individual | JPG – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. | ||
| Partnership/ LLP | PAN Card of all the partners | JPG, PDF – 100 KB |
| PAN Card of the firm | JPG, PDF – 100 KB | |
| Aadhar Card of authorized signatory | JPG, PDF – 100 KB | |
| Passport size photograph of all the partners | JPG – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Letter of authorization for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Partnership deed or any proof substantiating constitution | JPG, PDF – 1.024 MB | |
| In case of LLP, certificate of incorporation/board resolution of LLP | JPG/PDF – 1.024 MB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. | ||
| Hindu Undivided Family (HUF) | PAN Card of Karta | JPG, PDF – 100 KB |
| PAN Card and Aadhar Card of Karta | JPG, PDF – 100 KB | |
| Passport size photograph of Karta | JPG – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. | ||
| Company – Private / Public/ Indian/ Foreign/ Foreign LLP /PSU / Unlimited company | PAN Card of the company | JPG/PDF – 100 KB |
| Certificate of incorporation of the company by Ministry of Corporate Affairs In case of a foreign company, certificate of establishment | JPG/PDF – 1.024 MB | |
| Memorandum of Association/ Articles of Association of the company | JPG, PDF – 100 KB | |
| PAN Card and Aadhar card of the authorized signatory | JPG, PDF – 100 KB | |
| Passport size photograph of all the directors | JPG – 100 KB | |
| Board resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. | ||
| Society/ Trust/ Club/ AOP | PAN Card of the entity | JPG, PDF – 100 KB |
| Registration Certificate or any proof substantiating constitution | JPG/PDF – 1.024 MB | |
| PAN Card and Aadhar Card of the authorized signatory | JPG, PDF – 100 KB | |
| Passport size photograph of the authorized signatory | JPG – 100 KB | |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. | ||
| Government Department/ Statutory Body/ Local Authority | Any proof substantiating constitution | JPG/PDF – 1.024 MB |
| PAN Card and Aadhar Card of the authorized signatory | JPG, PDF – 100 KB | |
| Passport size photograph of the authorized signatory | JPG – 100 KB | |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| For Bank Account details, copy of cancelled cheque, extract of passbook or bank statement | JPG, PDF – 100 KB | |
| Address proof of place of business – Depending on whether premises are owned, rented, leased or shared as per the table given below. |
2. Address Proof of place of business
For address proof of place of business, the documents required for GST registration are submitted depending on whether the premises are owned by the applicant, taken on rent or lease, shared or received consent for use of premises from the owner. Thus, for the address proof of place of business, irrespective of the constitution of the business, the documents required for GST registration depending on ownership are as under :-
| Nature of ownership of premises | Documents required for GST registration | Format and maximum size of the documents required for GST registration |
| Owned | Legal ownership document along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt | (i) Legal ownership document – JPG/PDF – 1.024 MB (ii) All other documents – JPG/PDF – 100KB |
| Rented/Leased | Legal ownership document, Rent/lease agreement or Rent receipt with NOC along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt | (i) Legal ownership document – JPG/PDF – 1.024 MB (ii) Rent/Lease agreement – JPG/PDF – 2 MB (iii) Rent receipt with NOC -JPG/PDF – 1 MB (iv) All other documents – JPG/PDF – 100KB |
| Shared/Consent | Legal ownership document or consent letter along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt | (i) Legal ownership document – JPG/PDF – 1.024 MB (ii) All other documents – JPG/PDF – 100KB |
3. Latest Updates
As per the update from CBIC dated 29th July, 2021 the tax payers who have obtained new GST registration but have not furnished the Bank account details yet, may login and update the same through the Non-core amendment.
4. FAQs for documents required for GST registration
Q1. Will I have to submit hard copies of the documents submitted online?
A1. No, the registration process is online at gst.gov.in and is paperless and no hard copies have to be submitted.
Q2. How is the application signed?
A2. The application can be signed using DSC or aadhar based e-sign facility. DSC is mandatory for companies, LLP and PSUs.