GST Registration Documents: Business-Wise Checklist 2025

GST registration requires identity proof, address proof, business incorporation documents, PAN, and bank account details. Additional documents may be needed for partnerships and companies.

GST Registration Documents are essential for businesses to comply with tax regulations and operate legally under the Goods and Services Tax (GST) system. The required paperwork depends on the business structure and helps verify identity, establish legitimacy, and ensure smooth tax compliance.

For proprietorships, the key documents include a PAN card, Aadhaar card, business address proof (rent agreement, electricity bill), and bank details (cancelled cheque, bank statement). Partnership firms must provide a partnership deed, firm’s PAN, and partners’ address proof. LLPs and companies need a Certificate of Incorporation, MOA & AOA, board resolution, and a Digital Signature Certificate (DSC) for authorized signatories.

Certain businesses require additional documents. E-commerce sellers need platform agreements, while non-resident taxable persons must submit foreign entity registration proof. Providing the correct documents streamlines the GST registration process, prevents delays, and allows businesses to claim input tax credits while maintaining legal compliance.

In this blog, we will outline the essential GST registration documents for different business types and provide a step-by-step guide for a smooth application process.

GST Registration Documents in India

To register for GST in India, businesses must provide specific documents based on their entity type. Below is a structured checklist of the key requirements:

✅ PAN Card – Mandatory for all applicants

✅ Aadhaar Card – Identity proof for proprietors and partners

✅ Business Address Proof – Rent agreement, electricity bill, or property tax receipt
✅ Bank Account Proof – Bank statement or cancelled cheque for financial verification
✅ Digital Signature Certificate (DSC) – Required for companies and LLPs for authentication

Submitting accurate documents ensures a smooth GST registration process, prevents rejections, and enables seamless compliance with tax regulations.

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 for Businesses: Complete Checklist & Requirements

The following is a detailed list of essential documents required for GST registration, categorized by business type to ensure accurate and compliant registration.

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 a Smooth GST Document Submission

To ensure your GST registration process is successful, follow these essential document submission tips:

• Make Sure Documents Are Clear and Readable: Upload scanned copies without blurriness or missing sections to avoid rejection.
• Use the Right File Format: The GST portal only accepts PDF or JPEG files, so check before uploading.
• Keep File Size Within Limits: Each document must be under 100 KB; use compression tools if needed.
• Verify All Details Before Submitting: Ensure names, PAN, address, and business details match official records.

Following these steps helps complete GST registration without delays or errors.

Common Mistakes to Avoid While Submitting GST Registration Documents

Avoiding errors during GST document submission is crucial for a smooth approval process. Here are the most common mistakes and how to prevent them:

1. Submitting Expired Documents: Ensure all identity proofs, business registration certificates, and bank statements are valid and up to date before submission.
2. Mismatched Address Details: The business address in all documents must exactly match the one entered in the GST registration form to avoid discrepancies.
3. Uploading Incomplete Documents: Ensure documents have all required pages, proper signatures, and complete information to prevent rejections or delays.
4. Using the Wrong File Format or Exceeding Size Limits: GST documents must be in PDF or JPEG format and under 100 KB. Use file compression tools if needed while maintaining clarity.
5. Submitting Blurry or Illegible Scans: Scanned copies should be clear, properly aligned, and fully visible to ensure easy verification by authorities.

By avoiding these GST document mistakes, businesses can fast-track GST approval, reduce rejection risks, and ensure seamless registration.

Conclusion

Submitting the correct GST registration documents is crucial for businesses to comply with tax regulations and operate legally. The required documents vary by business type, with proprietors, partnerships, LLPs, and companies needing specific identity proofs, business certificates, and financial details.

Providing accurate, properly formatted, and up-to-date documents ensures a smooth registration process, prevents delays, and allows businesses to claim input tax credits. Avoiding common mistakes—such as using expired documents, mismatched addresses, or incorrect file formats—can further streamline approval.

By following the guidelines in this blog, businesses can complete their GST registration efficiently, maintain compliance, and focus on growth without legal hurdles.

FAQs

What are the documents required for GST registration?

The documents required for GST registration include a pan card, aadhaar 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.