Before going ahead with the GST registration process on www.gst.gov.in, please ensure that you have these GST registration documents. Generally we relate the concept of GST registration with normal taxpayers however under the GST Act, certain other categories of persons are also liable to registration such as GST practitioners, tax deductors, tax collectors, non-resident taxable person, non-resident online services provider, UN bodies, embassies or other notified persons. Even though the GST registration process is the same for all categories of normal taxpayers and other persons, the GST registration documents for each of the category of persons have been specifically laid out by CBIC.
GST registration documents
We have summarized below the GST registration documents along with the format and size details:-
| Person seeking registration | GST registration documents | Format and maximum size of the GST registration documents |
| GST Practitioner | PAN Card | JPG, PDF – 100 KB |
| Aadhar Card | JPG, PDF – 100 KB | |
| Photograph of applicant | JPG – 100 KB | |
| Proof of qualifying degree | JPG, PDF – 100 KB | |
| Address proof of place of business as per the table given below depending on the ownership of the premises. In addition to the above proofs, in case of GST Practitioners, the applicant can also submit any certificate or document issued by the Government as address proof of place of business. | ||
| For retired Government officials, pension certificate used by AG office or LPC | JPG, PDF – 1 MB | |
| TDS Registration | PAN Card and Aadhar Card of authorized signatory | JPG, PDF – 100 KB |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Photograph of drawing and disbursing officer | JPG – 100 KB | |
| Photograph of authorized signatory | JPG – 100 KB | |
| Address proof of place of business as per the table given below depending on the ownership of the premises. | ||
| TCS Registration for E- Commerce Operators | PAN Card and Aadhar Card of authorized signatory | JPG, PDF – 100 KB |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Photograph of drawing and disbursing officer | JPG – 100 KB | |
| Photograph of authorized signatory | JPG – 100 KB | |
| Address proof of place of business as per the table given below depending on the ownership of the premises. | ||
| Non-Resident Taxable Person | Photograph of the authorized signatory | JPG – 100 KB |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| 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. | JPG, PDF – 100 KB | |
| Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement. | JPG, PDF – 100 KB | |
| Address proof of place of business as per the table given below depending on the ownership of the premises. | ||
| Non-Resident Online Services Provider | Photograph of the authorized signatory | JPG – 100 KB |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement. | JPG, PDF – 100 KB | |
| Any one of the following :- (i) Clearance certificate issued by the Government of India Certificate of Incorporation if the company is registered outside India or in India (ii) License issued by origin country | JPG, PDF – 100 KB | |
| UN Bodies, Embassies or Other Notified Persons | Photograph of the authorized signatory | JPG – 100 KB |
| Letter of authorization/ Resolution for appointment of authorized signatory | JPG, PDF – 100 KB | |
| Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement. | JPG, PDF – 100 KB |
Address Proof of Place of Business
For address proof of place of business, the GST registration documents 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 GST registration documents depending on ownership are as under:-
| Nature of ownership of premises | GST registration documents | Format and maximum size of the GST registration documents |
| 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 |
Latest Update from CBIC on the GST registration documents
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.