Documents Required for GST Registration in India

Goods and Services Tax (GST) is a unified indirect tax levied on the supply of goods and services across India. For businesses operating in India, especially those exceeding a certain threshold or engaging in interstate trade, GST registration is mandatory. Whether you are a sole proprietor, partnership firm, LLP, private limited company, or startup, registering under GST requires you to furnish specific documentation.

In this guide, we will understand why GST registration is important for your business and all the documents required for GST registration based on your business structure. It also includes practical tips and frequently asked questions to help you register smoothly.

Who Needs GST Registration?

GST registration is mandatory for:

• Businesses with aggregate turnover exceeding ₹20 lakhs, ₹10 lakhs for special category states
• E-commerce sellers
• Interstate suppliers
• Casual taxable persons
• Input service distributors
• Agents of a supplier

Though businesses can opt for voluntary registration if their turnover is below the threshold, small companies that want to take advantage of the benefit can register themselves.

Why GST Registration Matters for Your Business

GST Registration has several benefits, it:

• It is essential for the government tenders and online platforms
• Provides your business with Legal Recognition.
• Gives the business authority to collect GST from customers.
• Makes the business eligible to claim Input Tax Credit
• Improves the credibility of the business
• Required in Udyam, GeM Registration, etc.

Documents Required for All Types of GST Applicants

Here are the standard documents that almost all business types will need for GST Registration:

• PAN card of the business or individual
• Identity proof (Aadhaar card, voter ID, driving licence, etc.)
• Passport-sized photograph of promoters/partners/directors
• Proof of principal place of business (electricity bill, rent agreement, property tax receipt, NOC if applicable)
• Bank account details (cancelled cheque, bank statement, or passbook)
• Valid email ID and mobile number

Documents based on a specific Business Type

1. Sole Proprietorship

• PAN card and Aadhaar of the proprietor
• A recent passport-sized photograph of the proprietor
• Proof of business address (rental agreement or utility bill)
• Bank details of the sole proprietor
• Authorization letter, only if the application is filed by someone other than the proprietor

2. Partnership Firm

• PAN card of the partnership firm
• Partnership deed
• PAN and Aadhaar of all partners
• Recent passport-sized Photographs of all partners
• Address proof of business premises
• Bank details of the partnership firm and all the partners
• An authorization letter signed by all partners

3. Limited Liability Partnership (LLP)

• PAN of the LLP
• LLP Agreement
• Certificate of Incorporation from the MCA
• PAN and Aadhaar of Designated Partners
• Photographs of designated partners
• Proof of the business address of the LLP
• Bank account details of the LLP
• Board resolution or authorization letter for the signatory of the LLP

4. Private Limited Company / Public Limited Company

• PAN of the company
• Certificate of Incorporation (issued by MCA)
• Memorandum and Articles of Association (MOA & AOA)
• PAN and Aadhaar of directors
• Proof of appointment of authorised signatory (Board resolution)
• Recent passport-sized photographs of directors and authorised signatory(s)
• Business address proof of the company
• Bank account details of the company

5. HUF (Hindu Undivided Family)

• PAN of HUF
• PAN and Aadhaar of Karta
• Photograph of Karta
• Business address proof
• Bank details

6. Trusts, Societies, and Clubs

• PAN of the organisation
• Registration certificate
• Trust deed or bylaws
• PAN and Aadhaar of trustees or members
• Photographs
• Address proof of office
• Authorization letter
• Bank account details of the trust, societies, and clubs

Proof of Business Address – What is Acceptable?

All address proofs must clearly mention the address and should not be older than 2 months from the date of application.

Bank Proof Documents (Any One Required)

• Cancelled cheque (with business name and account number)
• Bank statement (last 3 months)
• First page of the passbook with name and account details

Additional Notes:

• Aadhaar authentication is now mandatory for GST registration
• A Digital Signature Certificate (DSC) is required for companies and LLPs.
• All documents must be self-attested by the authorised signatory.

Common Mistakes to Avoid During GST Registration

• Using a residential address without NOC or a consent letter
• Mismatch in PAN and Aadhaar details
• Non-availability of DSC for company registrations
• Incorrect classification of business activity (goods vs. services)
• Submitting unclear or outdated utility bills
• An incorrect email or mobile number leads to OTP failure

How Chennai Filings Can Help

GST registration may look simple, but even a minor mistake in the application or documents can lead to rejection of the application or unnecessary delays. At Chennai filings, we provide:

• Personalized guidance for GST Registration
• Document Preparation and filing of the application
• Quick Rectification of Rejected Applications
• End-to-End GST Support in the GST Returns
• Timely submission of the application with ongoing tracking