The documents required for GST registration include the applicant’s PAN, Aadhaar, a photograph, business address proof, and bank account details. Some documents are common for all applicants, while others depend on the business type. Upload a complete and accurate set of documents to help the authorities approve your application quickly, often within a few working days.
Goods and Services Tax (GST) is a unified indirect tax levied on the supply of goods and services across India. Any business with a turnover above ₹40 lakh for goods or ₹20 lakh for services must register for GST and obtain a GST Identification Number (GSTIN). Additionally, e-commerce sellers and certain other categories must also register.
This guide lists the documents required for GST registration for each type of business, along with the address proof, format rules, and common mistakes to avoid, as of 2026.
Key Takeaways
- The documents required for GST registration include PAN, Aadhaar, a photograph, business address proof, and bank account details, with additional documents based on the business type.
- A proprietorship uses the proprietor’s own PAN, while a partnership, LLP, or company needs the entity’s separate PAN and constitution documents.
- A Digital Signature Certificate is mandatory for companies and LLPs, which cannot use Aadhaar-based e-signing.
- The primary authorized signatory and at least one promoter or partner must complete Aadhaar authentication for GST registration.
- Address proof varies by ownership: an ownership document for owned premises, a rent agreement for rented premises, and a consent letter or NOC for shared premises.
- Documents must be in JPEG or PDF format within the size limit, and a name or address mismatch is the most common reason for rejection.
List of Documents Required for GST Registration in India (Common for All Applicants)
GST registration requires these documents, regardless of the business type. These establish the applicant’s identity, place of business, and banking details.
Here are the documents common to all applicants:
| Document | Details |
| PAN card | PAN of the applicant or business entity; mandatory for GST registration |
| Aadhaar card | Aadhaar of the applicant or authorized signatory, used for authentication |
| Photograph | Passport-size photo of the applicant or signatory, in JPEG format under 100 KB |
| Business address proof | Electricity bill, rent agreement, property tax receipt, or similar (covered in detail below) |
| Bank account details | Cancelled cheque, bank statement, or passbook page can be added within 30 days of registration |
| Authorized signatory proof | Proof of appointment and identity of the person authorized to file the application |
Note: PAN and Aadhaar authentication are essential for GST registration. If you select “No” for Aadhaar authentication, the application moves to physical verification/GSK document verification. The GST portal does not generate an ARN if the applicant does not complete Aadhaar authentication within 15 days. Companies and LLPs must also submit a Digital Signature Certificate (DSC), as they cannot use Aadhaar-based e-signing.
Documents Required for GST Registration for Proprietorship in India
A sole proprietorship firm needs the fewest documents of any business type, since the proprietor and the business are the same.
You need the following documents to complete GST registration for a proprietorship or an individual:
| Document | Details |
| PAN card | PAN of the proprietor (the proprietor’s personal PAN is used) |
| Aadhaar card | Aadhaar of the proprietor, with a linked mobile number for OTP |
| Photograph | Passport-size photo of the proprietor, in JPEG format under 100 KB |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the proprietor’s name |
Note: A proprietor can use a residential address as the business address and a personal bank account if the name matches the PAN.
Documents Required for GST Registration for a Partnership Firm in India
A partnership firm must submit its registration documents along with the PAN and identity details of all partners. The partnership deed serves as proof of the firm’s constitution and defines the roles of each partner.
You need the following documents to complete GST registration for a partnership firm:
| Document | Details |
| PAN card of the firm | The partnership firm’s own PAN card |
| Partnership deed | The deed showing the partners, their roles, and the profit-sharing ratio |
| PAN and Aadhaar of partners | PAN and Aadhaar of all partners |
| Photographs of partners | Passport-size photos of all partners, in JPEG format under 100 KB |
| Authorized signatory proof | An authorization letter or resolution naming the partner authorized to file |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the firm’s name |
Note: The authorized signatory, usually a managing partner, must complete Aadhaar authentication. The firm confirms its appointment through an authorization letter or a copy of the resolution.
Documents Required for GST Registration for an LLP in India
A Limited Liability Partnership (LLP) must submit its incorporation documents along with the PAN and identity details of its designated partners for GST registration.
You need the following documents to complete GST registration for an LLP:
| Document | Details |
| PAN Card of the LLP | The LLP’s own PAN card |
| Certificate of incorporation (CoI) | The LLP’s incorporation certificate issued by the Ministry of Corporate Affairs |
| LLP agreement | The agreement defining the LLP’s structure and the partners’ roles |
| PAN and Aadhaar of partners | PAN and Aadhaar of all designated partners |
| Photographs of partners | Passport-size photos of the designated partners, in JPEG format under 100 KB |
| Authorized signatory proof | A board resolution or authorization letter naming the signatory, with their appointment proof |
| DSC | Mandatory, as the LLP’s GST application must be digitally signed |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the LLP’s name |
Note: An LLP must use a DSC because the GST portal does not accept Aadhaar-based e-signing.
Documents Required for GST Registration for a Company in India
A Pvt Ltd company incorporation or other registered company needs the most comprehensive set of documents. This includes the company’s incorporation documents and the details of all directors.
You need the following documents to complete GST registration for a company:
| Document | Details |
| PAN card of the company | The company’s own PAN card |
| CoI | The incorporation certificate issued by the Ministry of Corporate Affairs |
| MOA and AOA | The Memorandum of Association (MOA) and Articles of Association (AOA) of the company |
| PAN and Aadhaar of directors | PAN and Aadhaar of all directors |
| Photographs of directors | Passport-size photos of all directors, in JPEG format under 100 KB |
| Board resolution | A resolution authorizing a director or officer to file the GST application |
| DSC | Mandatory, as the company’s GST application must be digitally signed |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the company’s name |
Documents Required for GST Registration for an HUF in India
A Hindu Undivided Family (HUF) needs the PAN along with the documents of its Karta, who acts on behalf of the family. It requires the following documents:
| Document | Details |
| PAN card of the HUF | The HUF’s own PAN card |
| PAN and Aadhaar of the Karta | PAN and Aadhaar of the Karta, who heads the HUF |
| Proof of Constitution | HUF deed or other document showing the formation of the HUF |
| Photograph of the Karta | Passport-size photo of the Karta, in JPEG format under 100 KB |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the HUF’s name |
Note: The HUF has its own PAN, separate from the Karta’s personal PAN.
Documents Required for GST Registration for a Trust, Society, or Club in India
A trust, society, or club needs its registration certificate along with the details of its office bearers or trustees. It also needs these documents:
| Document | Details |
| Registration certificate | The registration certificate of the trust, society, or club |
| PAN card | The PAN card of the trust, society, or club |
| PAN and Aadhaar of members | PAN and Aadhaar of the trustees, office bearers, or promoters |
| Photographs of members | Passport-size photos of the trustees or office bearers, in JPEG format under 100 KB |
| Authorized signatory proof | An authorization letter or resolution naming the person authorized to file |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the entity’s name |
Note: The authorized signatory, such as the managing trustee or secretary, completes Aadhaar authentication for GST registration. The GST registration certificate confirms the legal status of the trust, society, or club.
Documents Required for GST Registration of E-Commerce Businesses
The required documents for GST registration depend on your business type, such as a proprietorship, partnership, LLP, or company. However, the GST registration rule is different. Under Section 24(ix) of the CGST Act, sellers supplying goods through e-commerce platforms that collect TCS must register for GST from the first sale. This applies even if their turnover is below the ₹40 lakh threshold limit.
You need the following documents to complete GST registration for an e-commerce business:
| Document | Details |
| Entity documents | The documents for your business type, such as a proprietor’s PAN and Aadhaar, or a company’s PAN, incorporation certificate, and MOA/AOA |
| PAN and Aadhaar | PAN and Aadhaar of the applicant or authorized signatory |
| Photograph | Passport-size photo of the applicant or signatory, in JPEG format under 100 KB |
| Business address proof | Electricity bill, rent agreement, or property tax receipt of the place of business |
| Bank account details | Cancelled cheque, bank statement, or passbook page in the applicant’s name |
Note: E-commerce sellers must obtain GST registration before making their first sale, as the regular turnover threshold does not apply. Small sellers can use an enrolment ID for intra-state sales below the threshold. However, interstate sellers must obtain GST registration.
Documents Required for GST Registration for a Foreign Company
A foreign company supplying goods or services in India registers as an NRTP using Form GST REG-09, with different document requirements. The key requirement is an authorized signatory who is a resident of India. Foreign companies require the following documents:
- Certificate of incorporation: The registration or incorporation certificate of the company issued in its home country, often self-attested or apostilled.
- Tax Identification Number (TIN) or passport: The applicant must provide the TIN or unique identification number issued by their home government. They can also submit a passport instead of an Indian PAN.
- Indian authorized signatory’s details: The PAN and Aadhaar of the appointed authorized signatory, who must be a resident of India, along with a valid Indian mobile number and email.
- Proof of appointment of the signatory: An authorization letter or a copy of the board resolution appointing the Indian authorized signatory.
- Photograph: Passport-size photographs of the authorized signatory and the company’s promoters or directors.
- Indian place of business proof: Address proof of the company’s place of business in India, such as an electricity bill, rent agreement, or consent letter with the owner’s ownership document.
- Bank account details: You must provide bank account details. You can also add these details through an amendment after receiving the GSTIN.
Note: A foreign company must apply at least five days before starting business in India and deposit advance tax equal to its estimated GST liability. The registration is valid for 90 days, extendable once by another 90 days using Form GST REG-11.
Address Proof Documents for GST Registration in India
Business address proof is one of the most important documents for verifying your place of business during GST registration. Incorrect or outdated address proof is a common reason for rejection. The document required depends on whether you own, rent, or share the premises.
Here are the accepted address proof documents for each case:
Owning the premises:
- Ownership document: Any one of the latest electricity bill, property tax receipt, municipal khata copy, or ownership deed, showing that you own the premises.
If you rent the premises:
- Rent or lease agreement: The rent or lease agreement for the premises, along with the owner’s ownership document or a utility bill in the owner’s name.
- NOC: A No Objection Certificate (NOC) from the owner, where required, permitting use of the premises for business.
If you use shared or consented premises:
- Consent letter or NOC: A consent letter or NOC from the owner, on plain paper, allowing you to use the premises.
- Owner’s proof: The owner’s identity proof and any one ownership document for the premises.
Note: Your address proof must exactly match the application, as mismatches often lead to rejection. Utility bills should usually be less than two months old. As per CBIC instructions, officers should not ask for any additional documents beyond the prescribed list.
Document Format and Size Requirements for GST Registration in India
The GST portal (gst.gov.in) accepts documents only in specific formats and sizes. It rejects files that exceed the limits or appear unclear. Here are the format and size requirements for GST documents:
| Document | Format | Maximum Size |
| Photograph | JPEG | 100 KB |
| Proof of business address | JPEG or PDF | 100 KB |
| Bank account details | JPEG or PDF | 100 KB |
| Rent/Lease Agreement | JPEG or PDF | 2 MB |
| Constitutional documents (deed, incorporation certificate) | JPEG or PDF | 1 MB |
| Principal/Additional POBP (Electricity Bill, Property Tax Receipt, Municipal Khata Copy, Owner NOC) | JPEG or PDF | 500 KB |
| Other supporting documents | JPEG or PDF | 100 KB to 1 MB |
Note: All uploaded scans must be clear, complete, and readable. Use properly scanned copies with a recommended resolution of up to 300 dpi.
How to Submit GST Registration Documents?
You must submit GST registration documents online through the official GST portal as part of the registration application. You upload the scanned documents in the required format while filling out the form. Here is how to submit them:
- Visit the GST portal: Go to the official GST portal and select Services, then Registration, then New Registration.
- Fill Part A of the form: Enter your PAN, mobile number, and email to generate a TRN after OTP verification.
- Log in with the TRN: Use the TRN to log back in and continue with Part B of the application.
- Enter business details: Fill in the business, promoter, and authorized signatory details across the relevant sections.
- Upload the documents: Upload each document, such as PAN, photograph, address proof, and bank details, in the prescribed format and size under the correct section.
- Complete Aadhaar authentication: Complete Aadhaar authentication for the promoter and authorized signatory, or opt for physical verification if you skip it.
- Submit the application: Verify and submit the application using a DSC, e-Sign, or EVC, and note the Application Reference Number (ARN) to track its status.
Why are GST Registration Documents Important?
The documents you submit help the GST department verify your registration and approve your GSTIN. They also:
- Verify identity and business: PAN, Aadhaar, and incorporation documents confirm your identity and the existence of your business.
- Provide a business address: Address proof helps verify your principal place of business.
- Prevent fraud: Proper documents help prevent fake registrations and GST misuse.
- Affect approval: Complete and accurate documents speed up approval, while errors can cause delays or rejection.
- Support compliance: Correct details at registration helps avoid issues in future GST returns and filings.
Common Mistakes to Avoid in GST Document Submission
A few document mistakes cause most GST registration delays and rejections. Avoiding these helps your application get approved smoothly:
- Name mismatch across documents: The GST portal flags or rejects your application if the name on your PAN, Aadhaar, and bank details does not match. Keep the name identical across every document, as this is the single most common rejection cause.
- Mismatched business address: The address on your proof must exactly match the address in the application. Even a small difference can lead to a query or rejection.
- Expired address proof: The GST officer can reject the application if you submit an old utility bill. Provide a recent bill, generally not older than two months.
- Incorrect PAN details: Ensure the PAN number entered matches the PAN card image exactly, as a wrong PAN stops the registration.
- Wrong file format or size: Uploading files in the wrong format or above the size limit causes errors. Use JPEG or PDF within the prescribed size, and keep photos under 100 KB.
- Blurry or unclear documents: Authorities often reject unreadable scans. Use a clear scan where all text is legible, rather than a low-quality phone photo.
- Missing NOC or authorization: Missing the owner’s NOC or authorization proof may result in a deficiency notice. Attach them if required.
Tips to Avoid Delays in GST Registration
A few simple practices can help your GST registration go through without queries or delays. Most rejections come from avoidable document errors, so preparing well makes a real difference. Here are some tips for a smooth registration:
- Match names across documents: Ensure your name is identical on your PAN, Aadhaar, and bank details, as a mismatch is the most common reason for rejection.
- Use recent address proof: Provide a utility bill or similar proof that is not older than two months, and make sure the address matches your application exactly.
- Check the file format and size: Upload documents in JPEG or PDF format within the prescribed size, and keep photographs under 100 KB.
- Keep documents clear and readable: Use clean scans rather than blurry phone photos, so every detail is legible.
- Attach the right consent or NOC: For rented or shared premises, include the owner’s NOC and ownership proof to avoid a deficiency notice.
- Complete Aadhaar authentication: Finish Aadhaar authentication where possible, as it speeds up approval and avoids physical verification.
- Keep DSC ready for companies: If you are registering a company or LLP, have a valid digital signature certificate ready before you start.
Not sure why so many GST applications get rejected over a single document? Most delays happen due to name mismatches or expired address proofs. These minor mistakes can slow down the registration process. RegisterKaro checks and files your documents accurately, so your registration sails through. Contact us today to register for GST without the stress!
