GST Registration Documents Required: Complete List

Find the complete checklist of GST registration documents required for businesses, individuals, and NRIs. Ensure smooth registration with the right paperwork.

Registering for GST (Goods and Services Tax) in India requires submitting specific documents based on the type of business entity. Proper documentation ensures a smooth registration process and prevents unnecessary delays or rejections. Whether you are a proprietor, partnership firm, private limited company, or a non-resident taxpayer, understanding the GST registration documents required for your business is essential for compliance.

In this guide, we provide a complete checklist of documents needed for GST registration, covering different business types such as proprietorships, NGOs, e-commerce operators, and casual taxable persons. We also share key tips to ensure a hassle-free submission process, including document formats, size limits, and common mistakes to avoid.

What Are the Main GST Registration Documents?

To register for GST in India, you need the following documents:

• PAN Card (mandatory for all applicants)
• Aadhaar Card (identity proof)
• Business Address Proof (rent agreement, electricity bill, property tax receipt)
• Bank Account Proof (bank statement or cancelled cheque)
• Digital Signature Certificate (DSC) (mandatory for companies & LLPs)

Ensuring these documents are correct simplifies the GST registration process and avoids delays.

Currently, having these documents with you will help in avoiding some of the problems or delays that one can encounter while getting registered for GST. 

GST Registration Documents Required: Complete Checklist for Businesses

The following is the list of specific documents required for GST registration for each type of business accurately and compliantly registered.

Entity Type	Documents Required for GST Registration
Proprietorship	PAN of Proprietor Aadhaar Card Address Proof (e.g., utility bills or lease agreements) Bank Proof (e.g., bank statement, cancelled cheque) Business Proof (e.g., trade license, if applicable)
Individual	PAN Card Aadhaar Card Personal Address Proof (e.g., Voter ID, passport) Bank Details (e.g., bank statement, cancelled cheque)
Partnership Firm	PAN of the Firm Partnership Deed Partners’ Identity and Address Proof (e.g., Aadhaar, passport) Bank Account Details (e.g., bank statement, cancelled cheque)
Private Limited Company	Certificate of Incorporation PAN of Company Director’s ID Proof (e.g., Aadhaar, passport, voter ID for all directors) Memorandum of Association (MOA) & Articles of Association (AOA) Bank Account Proof (e.g., bank statement, cancelled cheque)
NGO	NGO Registration Certificate PAN Authorization Letter Address Proof (e.g., lease agreement, utility bill) Bank Account Proof (e.g., bank statement, cancelled cheque)
Non-Resident Indian (NRI)	Passport Business Proof (e.g., trade license, incorporation certificate) NRI Bank Account Proof of Business Presence in India
Casual Taxable Person	PAN Temporary Address Proof (e.g., rental agreement) Business Proof (e.g., mission statement) Bank Account Details (e.g., bank statement, cancelled cheque)
TDS Registration	PAN TAN (Tax Deduction and Collection Account Number) Proof of Authorised Signatory (e.g., Aadhaar, passport) Address Proof of Tax Deductor (e.g., utility bill, rental agreement)
TCS Registration	PAN of E-commerce Operator Proof of Authorised Signatory (e.g., Aadhaar, passport) Address Proof of Tax Collector (e.g., utility bill, lease agreement)
UN Bodies/Embassy	Photo of Authorised Signatory Proof of Authorization (e.g., power letter, letter of attorney) Bank Account Proof (e.g., bank statement, cancelled cheque)

The required GST registration documents depend on the business type and registration category. Below is a summary of key documents for different GST registrations:

1. Normal Taxpayer Registration (For businesses supplying goods/services, including composition dealers, government departments, and ISD registrations)

• PAN card (for companies)
• Certificate of Incorporation / Business proof
• MOA / AOA (for companies)
• PAN & Aadhaar of the authorized signatory (must be Indian for foreign businesses)
• PAN & address proof of all directors/partners
• Photographs of directors & authorized signatory (JPEG, max 100 KB)
• Board resolution for authorized signatory (JPEG/PDF, max 100 KB)
• Bank account details (Cancelled cheque or bank statement)
• Business address proof

2. GST Practitioner Registration (For enrolling as a GST practitioner)

• Photograph of the applicant (JPEG, max 100 KB)
• Address proof of practice location
• Proof of qualifying degree
• Pension certificate (for retired government officials)

3. TDS Registration (For tax deduction at source)

• PAN & TAN of the person being registered
• Photograph of drawing & disbursing officer (JPEG, max 100 KB)
• Photograph of authorized signatory (JPEG, max 100 KB)
• Proof of signatory’s appointment
• Address proof of tax deductor

4. TCS Registration (For e-commerce operators collecting tax at source)

• PAN of the person being registered
• Photograph of authorized signatory (JPEG, max 100 KB)
• Proof of signatory’s appointment
• Address proof of tax collector

5. Non-Resident OIDAR Service Provider (For online service providers without a business in India)

• Photograph & proof of signatory’s appointment
• Indian bank account details
• Proof of non-resident business (e.g., clearance certificate, license, or incorporation document)

6. Non-Resident Taxable Person (NRTP) (For non-residents occasionally supplying goods/services in India)

• Photograph & proof of Indian authorized signatory
• Passport with visa (for individuals)
• Unique identification number (for foreign business entities)
• Indian bank account details
• Address proof

7. Casual Taxable Person (For unregistered domestic businesses occasionally supplying goods/services)

• Photograph & proof of Indian authorized signatory
• Proof of business constitution
• Indian bank account details
• Address proof

8. UN Bodies/Embassies (For obtaining a Unique Identification Number for tax refunds)

• Photograph of the authorized signatory
• Proof of signatory’s appointment
• Indian bank account details

Address Proof for GST Registration (Upload any one of the following:)

• Property tax receipt
• Municipal Khata copy
• Electricity bill

Additional requirements based on property type:

• Owned Property – Ownership deed/document
• Rented Property – Lease/rental agreement + one of the above documents
• Shared/Consent Property – NOC/Consent letter from owner + one of the above documents

Ensuring complete and correct document submission helps avoid delays and ensures smooth GST registration approval.

Key Tips for Successful GST Document Submission

To ensure a smooth GST document submission process, keep these tips in mind:

• Ensure Clarity and Legibility: There should be no blurred areas or missing sections in the scanned document as this may lead to rejection of the applications.
• Use Correct File Formats: This is because most documents should be in PDF or JPEG format. Check data formatting prior to uploading in order to avoid compatibility problems.
• Keep Document Sizes Within Limits: Do not send files that exceed the recommended size of about 100 KB, if they are larger use compression tools. This means that files are uploaded more quickly and with less chance of an error message appearing.
• Double-Check Details: If there are any potential mistakes — misspell or improperly typed names, dates or addresses — make sure to correct them, checking every document’s accuracy while submitting.

These are some of the things that you should do to enable ease your GST registration and avoid delays that may be experienced.

Common Mistakes to Avoid While Submitting GST Registration Documents

Precisely there are a few pitfalls that one must follow in order to have a smooth GST registration. Avoid these common errors to ensure smooth GST registration:

• Using Expired Documents – All ID proofs and business certificates must be valid.
• Mismatched Address Details – The address on all documents should match the registration form.
• Incomplete Documents – Missing signatures or pages can delay approval.
• Wrong File Format/Size – Only PDF/JPEG under 100 KB is accepted.
• Blurry or Illegible Scans – Ensure scanned copies are clear and readable.

Why Are Documents Required for GST Registration?

Submitting the correct documents is essential for completing the GST registration process. These documents play a crucial role in verifying the applicant’s identity, business type, and authenticity, helping authorities confirm that businesses comply with GST regulations. 

Applicants cut the registration process by preparing genuine documents hence solving any probable hitches or rejections. Functional documentation also goes hand in hand with the government’s vision of developing a clear tax system that will see to it that all registered businesses attain specific compliance measures.

Conclusion

Accurate and complete GST registration documents are crucial for a smooth and efficient registration process. Proper preparation helps minimize delays and compliance issues while ensuring seamless approval on the GST portal. Many applicants face challenges in selecting the correct documents based on business type, validity period, and non-resident requirements. Understanding these details reduces processing time and rejection rates.

Our expert consultants provide non-technical, personalized assistance for GST registration and compliance. With extensive experience in contract management, we help businesses streamline operations and stay compliant.

FAQs

What are the documents required for GST registration?

The documents required for GST registration include a PAN card, proof of business registration, proof of identity, photographs, address proof of persons in charge, business address proof, and bank account statements.

Can I use a rental agreement as business address proof?

Yes, a valid rental agreement along with a no-objection certificate (NOC) from the property owner can be submitted as proof.

What if my digital signature is not accepted during registration?

Ensure your digital signature is valid and compatible with the GST portal. You may need to re-register your DSC in case of technical issues.

How to submit additional documents if requested by GST authorities?

Log in to the GST portal and navigate to the pending application to upload any additional documents requested by authorities.

Is physical verification mandatory for all business types?

Not all registrations require physical verification. Physical checks are typically conducted if authorities find discrepancies in the documents.

Can a passport be used as an identity proof for Indian citizens?

Yes, a passport can be used as valid identity proof for Indian citizens registering for GST.

How to verify if the uploaded documents have been accepted?

You can check your application status on the GST portal. If there are issues with any documents, authorities will notify you for corrections.