GST Registration Documents Required in India (2025 Updated List)
Complete entity-wise document checklist for GST registration in India. Get your GSTIN within 3-7 working days with proper documentation. Updated as per latest CBIC guidelines 2025.
Universal Documents Required for All GST Registrations
Every business entity, regardless of type, must submit these mandatory documents for GST registration in India as per GST registration threshold limits:
- PAN Card of the entity/business (mandatory for GSTIN generation)
- Aadhaar Card of proprietor/partners/directors/karta (for e-KYC verification)
- Recent Photograph of authorized signatory (JPEG format, less than 100 KB)
- Proof of Business Address (rental agreement or ownership document)
- Bank Account Proof (cancelled cheque with pre-printed name or first-page bank statement)
- Email ID & Mobile Number (for OTP verification and GST portal communication)
- Digital Signature Certificate (DSC) - required for companies and LLPs only
📌 Business Address Proof - Detailed Requirements
- For Owned Premises: Latest property tax receipt, municipal khata copy, or electricity bill (not older than 2 months)
- For Rented Premises: Notarized rent/lease agreement + owner's property ownership document + NOC from owner
- For Shared Office Space: Consent letter from primary lessee + copy of their GST registration + address proof
- For Home-Based Business: Self-declaration on letterhead + latest utility bill in owner's name
Entity-Specific GST Registration Documents (Complete Checklist)
Documents for Sole Proprietorship GST Registration
Best for: Individual business owners, freelancers, consultants, small traders
- Proprietor's PAN Card (individual PAN, not business)
- Proprietor's Aadhaar Card (for biometric authentication)
- Passport-sized color photograph (recent, white background)
- Proof of principal place of business
- Bank account statement or cancelled cheque (business/personal account)
- Constitution document (optional: Shop & Establishment certificate, Udyam registration)
- Digital Signature (mandatory if aggregate turnover exceeds ₹5 crore)
⚡ Quick Tip: Sole proprietors can use their residential address as business address if running home-based business. No separate business PAN required. Learn more about steps after GST registration.
Documents for Partnership Firm GST Registration
Best for: 2+ partners in business together, professional service firms
- Registered Partnership Deed (on stamp paper, notarized)
- PAN Card of the partnership firm (mandatory)
- PAN Card of all partners (individual PANs)
- Aadhaar Card of all partners (for e-verification)
- Passport-sized photographs of all partners
- Proof of principal place of business (registered office address)
- Partnership firm's bank account proof
- Authorization letter for authorized signatory (if managing partner differs)
- Address proof of all partners
📋 Important: All partners must provide consent and sign Form GST REG-01. Partnership deed must clearly mention profit-sharing ratio and partner responsibilities as per GST basic terms.
Documents for LLP (Limited Liability Partnership) GST Registration
Best for: Professional service providers, startups, mid-sized businesses
- Certificate of Incorporation issued by MCA (Ministry of Corporate Affairs)
- LLP Agreement (filed with MCA)
- PAN Card of the LLP entity
- PAN & Aadhaar Card of all designated partners
- Designated Partner Identification Number (DPIN) of all partners
- Proof of registered office address (as per MCA records)
- Board resolution authorizing signatory for GST registration
- LLP's bank account proof (current account mandatory)
- Digital Signature Certificate (DSC) of authorized signatory
🔐 Note: At least one designated partner must have valid DSC. Address in GST application must match MCA registered address exactly. Check GST registration status after submission.
Documents for Private Limited Company GST Registration
Best for: Registered companies, corporations, large businesses
- Certificate of Incorporation (issued by ROC/MCA)
- Memorandum of Association (MOA)
- Articles of Association (AOA)
- Company PAN Card
- PAN & Aadhaar of all directors
- Director Identification Numbers (DIN) of all directors
- Proof of registered office address (as per ROC filing)
- Board resolution appointing authorized signatory for GST matters
- Company's bank account proof (current account)
- Digital Signature Certificate (DSC) of authorized director
- Master Data of company from MCA portal (optional but recommended)
🌍 For Foreign Directors: Passport copy (notarized), visa copy, and address proof from home country required. Indian residential address also needed for GST communication. Understand GST full form and meaning.
Documents for HUF (Hindu Undivided Family) GST Registration
Best for: Family businesses, ancestral property businesses
- HUF PAN Card (separate from individual members)
- Karta's PAN Card & Aadhaar Card
- Passport-sized photograph of Karta
- Proof of business premises/address
- HUF bank account proof (in name of HUF)
- HUF Deed/Declaration of formation (on stamp paper, notarized)
- List of HUF members with relationship proof
👨👩👧👦 HUF Requirement: Karta (head of family) must be adult male member. In case of minor heir, mother can act as Karta. Separate PAN for HUF is mandatory per GST terms and phrases.
Documents for Trust/Society/NGO GST Registration
Best for: Charitable organizations, educational institutions, religious bodies
- Trust Deed / Society Registration Certificate / Section 8 Company Certificate
- PAN Card of the trust/society
- PAN & Aadhaar of all trustees/managing committee members
- Photograph of authorized signatory (managing trustee/secretary)
- Proof of principal place of operation/registered office
- Trust/Society bank account proof
- Authorization letter/board resolution for signatory
- 12A & 80G registration certificates (if applicable)
- List of trustees with appointment letters
🏫 For Educational/Medical Trusts: Affiliation certificates, AICTE/UGC approval, hospital registration under Clinical Establishments Act also required for certain GST exemptions.
Special Category GST Registration Documents
Documents for Non-Resident/Foreign National GST Registration
Best for: Foreign companies, NRIs doing business in India
- Valid passport copy (all pages, notarized)
- Valid visa copy with entry stamps
- PAN Card (mandatory - can apply for Indian PAN with passport)
- Proof of Indian business address (registered office/branch office)
- Indian bank account details (NRO/NRE account acceptable)
- Appointment letter of authorized Indian representative (notarized)
- Indian representative's PAN, Aadhaar & address proof
- Company registration certificate from home country (apostilled)
- Power of attorney in favor of Indian representative
🌏 Critical Requirement: Non-resident taxable person MUST appoint an authorized representative in India who is resident in India. Representative will be jointly liable for GST compliance. Refer to GST dos and don'ts.
Documents for E-commerce Operator/Seller GST Registration
Best for: Amazon, Flipkart, Meesho sellers, online marketplace operators
- E-commerce platform seller agreement (signed contract)
- Platform seller ID/vendor code proof (screenshot/certificate)
- Standard entity documents (as per business type above)
- Proof of business address (warehouse/inventory location)
- Bank account linked to e-commerce platform
- Digital Signature Certificate (mandatory for all e-commerce sellers)
- FSSAI license (if selling food products)
- Brand authorization letter (if selling branded products)
⚡ Important: E-commerce sellers need GST registration irrespective of turnover threshold. Even ₹1 turnover requires mandatory registration. TCS provisions apply to platform operators.
Documents for Casual Taxable Person GST Registration
Best for: Exhibition stalls, trade fairs, temporary business setup
- PAN Card of the person/entity
- Proof of temporary business location (venue booking, stall allotment)
- Estimated tax liability declaration
- Advance GST payment receipt (deposit in Electronic Cash Ledger)
- Address proof during temporary stay in registration state
- Authorization letter if applying through representative
- Proof of business activity (trade fair pass, exhibition registration)
⏰ Validity Period: Casual registration valid for maximum 90 days, extendable by 90 days. Must deposit advance tax equivalent to estimated liability. No threshold limit exemption available. Learn about GST payment online.
Documents for ISD (Input Service Distributor) Registration
Best for: Head offices distributing ITC to branches
- Standard entity documents (company/firm/LLP as applicable)
- List of all branch offices with GSTIN
- Common invoices/bills for services availed centrally
- ITC distribution mechanism/formula document
- Authorization for ISD operations from board/partners
📊 ISD Purpose: Used by multi-location businesses where head office receives common invoices (rent, telecom, consulting) and needs to distribute ITC to all branches proportionately.
Additional Document Requirements by Business Activity
🍔 Food Business
- ✓ FSSAI License
- ✓ Health Trade License
- ✓ Pollution Certificate (if manufacturing)
🏭 Manufacturing Unit
- ✓ Factory License
- ✓ Pollution Control Board NOC
- ✓ Fire Safety Certificate
- ✓ Udyam Registration
💊 Pharma Business
- ✓ Drug License (Form 20/21)
- ✓ Pharmacy Registration
- ✓ Pharmacist Qualification Certificate
🍷 Alcohol/Tobacco
- ✓ Excise License
- ✓ Liquor Permit (State-specific)
- ✓ Tobacco License
🏪 Retail Store
- ✓ Shop & Establishment License
- ✓ Trade License (Municipal)
- ✓ Fire NOC (if area >500 sq ft)
📦 Import/Export
- ✓ IEC (Import Export Code)
- ✓ AD Code (Customs)
- ✓ RCMC Certificate
GST Registration Process Timeline & Steps (2025 Updated)
With the new 3-day registration system (effective November 2025), 96% of applications get approved automatically within 3 working days based on AI-driven risk assessment. Learn about GST registration status tracking.
Gather all required documents as per entity type
Time: 1-2 days
File GST REG-01 Part-A with mobile/email OTP verification
Time: 15 minutes
Temporary Reference Number sent via SMS/email
Time: Instant
Complete GST REG-01 Part-B with document upload (PDF <1MB each)
Time: 30-45 minutes
Automated system verification & risk assessment
Time: 1-3 working days
15-digit GST number issued via Form GST REG-06
Time: Within 3-7 days
⚠️ Manual Verification Cases (Takes 7-15 Days)
Your application may require manual officer verification if:
- High-risk business category (jewelry, bullion, construction)
- Mismatch in Aadhaar/PAN details
- Same address already has 10+ GSTIN registrations
- Previously cancelled GST registration at same address
- Foreign national or casual taxable person registration
🚫 Common Mistakes to Avoid During GST Registration
- Wrong HSN/SAC Code Selection: Choose correct 4-6 digit code matching your primary business activity using HSN Rate Finder. Wrong code leads to return filing issues.
- Blurry/Oversized Documents: Upload clear scanned copies under 1 MB (PDF format). Photos taken from mobile often get rejected.
- Address Mismatch: Ensure exact address match across all documents - PAN, Aadhaar, rent agreement, utility bills.
- Wrong Constitution Selection: Carefully select entity type. Once registered, changing constitution requires cancellation and fresh registration.
- Expired Proof Documents: Use utility bills/bank statements not older than 2 months. Old documents get rejected.
- Missing Signatures: All documents need authorized signatory's signature. Digital signature mandatory for companies/LLPs.
- Wrong State Code: First 2 digits of GSTIN are state code. Registering in wrong state causes inter-state tax complications.
- Ignoring ARN: After Part-B submission, Application Reference Number (ARN) is generated. Track status using ARN regularly.
Frequently Asked Questions (FAQs) - GST Registration Documents
Most commonly searched questions about GST registration documents and requirements:
Common documents required for all entities include: PAN Card of entity, Aadhaar Card of authorized signatory, passport-sized photograph, proof of business address (rent agreement/ownership document), bank account proof (cancelled cheque), email ID and mobile number. Additional documents vary based on entity type like partnership deed for firms, incorporation certificate for companies, etc. Check our detailed guide on documents required for GST registration.
No, GST registration is mandatory only if: (a) Aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for special category states), (b) Engaged in inter-state supply, (c) E-commerce seller, (d) Casual taxable person, (e) Input service distributor, (f) Non-resident taxable person, or (g) Required to pay tax under reverse charge mechanism. Learn more about GST registration threshold limits.
Yes, home-based businesses can use residential address for GST registration. You need to submit self-declaration on letterhead stating business is operated from home, along with utility bill and property ownership/rent document. No separate commercial address required for home businesses. This is one of the benefits of GST for small businesses.
As per new rules effective November 2025 mentioned in latest GST updates, 96% of GST registrations are approved within 3 working days through automated AI-based system. Remaining 4% cases requiring manual verification take 7-15 working days. Total process from document preparation to GSTIN: 5-20 days. Apply for online GST registration now.
Yes, Aadhaar authentication is mandatory for all proprietors, partners, directors, karta, and authorized signatories during GST registration. OTP-based e-verification using Aadhaar-linked mobile number is required. Foreign nationals can use passport for verification. This is covered in GST basic terms.
Digital Signature Certificate (DSC) is mandatory for: (a) Companies, (b) LLPs, (c) E-commerce sellers, and (d) Proprietors/partnerships with aggregate turnover above ₹5 crores. For others, Aadhaar-based e-signature is sufficient. DSC costs ₹1,500-₹3,000 with 1-2 years validity. Learn more in our steps after GST registration guide.
GST registration is completely FREE - no government charges. However, professional service charges from CA/tax consultant typically range from ₹1,999 to ₹5,000 depending on entity type and complexity. Get professional GST registration assistance at affordable rates.
Yes, one person/entity can have multiple GSTIN if operating separate businesses in different states (one GSTIN per state) or having multiple business verticals under same PAN in same state (one GSTIN per vertical). However, voluntary registration of multiple businesses under single GSTIN is also allowed within same state. Check GST registration status for all your registrations.
Partnership firms need: registered partnership deed (notarized), firm's PAN card, PAN and Aadhaar of all partners, photographs of all partners, proof of principal place of business, firm's bank account proof (current account), and authorization letter for authorized signatory if managing partner differs. Understand GST terms and phrases before registration.
ARN (Application Reference Number) is a 15-digit unique number generated after submitting GST registration Part-B application. It's used to track application status on GST portal. ARN format: AAZZXXYY000000Z where AA=state code, ZZ=entity code, XX=year, YY=month. You can track status by visiting GST portal → Services → Track Application Status → Enter ARN. Check accounts and records under GST requirements post registration.
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📚 Related GST Guides & Resources
Disclaimer: This document checklist is for general guidance only and based on CBIC guidelines as of December 2025. Actual requirements may vary based on state-specific rules and officer discretion. Consult a GST practitioner for your specific case. Information accuracy is not guaranteed and should not be considered legal advice. For latest updates, refer to official GST notifications.
Last Updated: December 2, 2025 | Source: CBIC GST Portal & Official Notifications