List of Documents Required for GST Registration

As an MSME owner, however, knowing the process of GST registration is always beneficial because you may be in the service sector and the laws may change at any time. To successfully enlist, you must provide the necessary documents for GST registration.

In the following sections, you will learn more about the documents required for GST registration for different categories.

Who is Required to Register for GST?

The Goods and Services Tax Act of 2017 requires any business with a turnover of Rs. 40 lakh or more to register for GST. The turnover threshold for GST registration in the north-eastern and hill states is Rs. 10 lakh.

You must also register for GST if you provide intra-state services with an annual turnover of more than Rs.20 lakh or intra-state goods with an annual turnover of more than Rs. 40 lakh.

Furthermore, the following individuals must complete GST registration and obtain a unique 15-digit GSTIN:

  • People who supply taxable goods and services across state lines.
  • People who are taxable but do not live in the United States.
  • Individuals who are entitled to a tax deduction under Section 37.
  • Individuals who provide goods and services on behalf of another registered taxpayer as an agent or in any other capacity.
  • People who act as input service distributors.
  • Every e-commerce operator.
  • Aggregators who offer their services under a new brand or trade name.
  • Any other person or a group notified by the Central or State Government in accordance with the GST Council's recommendations.

Important Documents for GST Registration

A PAN card, proof of business registration, identity, photographs, and address proof of persons in charge, the business' address proof, and bank account statements are the main documents required for GST registration.

A bank statement, a canceled cheque, or an extract from your passbook can be used to prove your bank details. Similarly, an address proof can be in the form of an electricity bill, rent agreement, ownership documents, property tax statement, or other similar documents.

Types of GST Registration and Documents Required

Depending on the nature and constitution of the business or the type of GST registration obtained, you will need different sets of documents.

  1. Documents Required for GST Registration of Individuals and Proprietors.
    • The owner's PAN card
    • The owner's Aadhar card
    • Photograph (passport-size) of the owner (in JPEG format; maximum size - 100 KB)
    • Bank account information*
    • Registered address proof*
  2. Documents required for GST Registration of Limited Liability Partnerships (LLPs)
    • PAN card of LLP
    • PAN card of details of the authorized signatory and all other partners
    • LLP's registration certificate copy
    • A copy of the board resolution and a copy of the LLP agreement
    • Authorized signatory’s appointment proof
    • Photo (passport-size) of partners and authorized signatories in passport size (in JPEG format; maximum size - 100 KB)
    • Address proof of partners (Aadhar card, passport, driving license, or voters identity card)
    • The designated partner's Aadhar card
    • Bank account information*
    • Registered address proof*
  3. Documents Required for GST Registration of Partnership Firms
    • PAN card of the firm
    • PAN card details of the authorized signatory and all other partners
    • A copy of the partnership agreement
    • Photographs (passport-size) of all authorized signatories and partners (in JPEG format; maximum size - 100 KB)
    • Address proof of partners (Aadhar card, passport, driving license, or voters identity card)
    • Authorized signatory's Aadhar card
    • Authorized signatory's appointment proof
    • Bank account information*
    • Registered address proof*
  4. Documents Required for GST Registration of Hindu Undivided Family (HUF)
    • PAN card of HUF
    • Aadhar card and PAN card of Karta
    • Karta’s passport-size photo (in JPEG format, maximum size - 100 KB)
    • Bank account information*
    • Registered address proof*
  5. Documents Required for GST Registration of Trusts, Clubs, or Societies
    • Pan card of the trusts/clubs/society
    • Registration certificate
    • Aadhaar card and PAN card of promoters/partners and the authorized signatory
    • Photo (passport-size) of the authorized signatory and promoters/partners
    • Board resolution or proof of appointment of authorized signatory
    • Bank account information*
    • Registered address proof*

    (Copies of electricity bills, landline bills, water bills, Municipal Khata copies, and property tax receipts for self-owned property)

    (Rent agreement and NOC from the rented property's owner)

  6. Documents Required for GST Registration of Companies (Private and Public) (Indian and Foreign)
    • Company’s PAN card
    • Certificate of Incorporation issued by Ministry of Corporate Affairs (MCA)
    • Articles of association/Memorandum of association
    • Authorized signatory’s Aadhar card and PAN card details
    • Proof of address and PAN card details of company directors
    • Photos (passport-size) of the authorized signatory and all directors (in JPEG format; maximum file size - 100 KB)
    • Board resolution or proof of appointment of authorized signatory
    • Bank account information*
    • Registered address proof*
  7. Documents Required for GST Registration of a GST Practitioner
    • Applicant's photo (in JPG format, maximum size – 100 KB)
    • Address proof of the work location/office
    • A copy of the qualifying degree
    • Certificate of Pension (only for retired government officials)

    (This registration is done by an individual to get registered as a GST practitioner.)

  8. Documents Required for GST Registration of TCS Registration
    • PAN card number of the person being registered
    • Authorized signatory’s photo (in JPG format; maximum size - 100 KB)
    • Authorized signatory’s appointment proof
    • Tax collector's address proof *

    (The purpose of this registration is to collect tax at source.)

  9. Documents Required for GST Registration of TDS Registration
    • Drawing and disbursing officer’s photograph (in JPG format; maximum size - 100 KB)
    • PAN and TAN card number of the person being registered
    • Authorized signatory’s photo (in JPG format; maximum size - 100 KB)
    • Authorized signatory’s appointment proof
    • Tax deductor's address proof*

    (This type of registration is done to deduct tax at source.)

  10. Documents Required for GST Registration of a Non-Resident OIDAR Service Provider
    • Authorized signatory’s photo (in JPG format; maximum size - 100 KB)
    • Authorized signatory’s appointment proof
    • Details of the bank account in India*
    • Proof of a non-resident online service provider (for example, license issued by the original country, clearance certificate issued by the Government of India, or certificate of incorporation issued in India or any other foreign country)

    (This registration is for the online service providers who don’t have a center of business in India.)

  11. Documents Required for GST Registration of a Non-Resident Taxable Person (NRTP)
    • Proof of appointment and photo of an Indian authorized signatory (in JPG format; maximum size - 100 KB)
    • Individuals must provide a scanned copy of their NRTP passport along with VISA information. If the business entity has been incorporated outside of India, a unique number by which the Government of that country identifies India is required.
    • Details of the bank account in India*
    • Registered address proof*

    (This type of registration is for the non-residents who periodically deal with and manage taxable goods or services in India.)

  12. Documents Required for GST Registration of a Casual Taxable Person
    • Proof of appointment and photo of an Indian authorized signatory (in JPG format; maximum size - 100 KB)
    • Proof of establishment of a business
    • Details of the bank account in India*
    • Registered address proof*

    (This registration is for the non-registered domestic individuals who occasionally deal with and manage taxable goods or services in India.)

  13. Documents Required for GST Registration of United Nations (UN) bodies or embassy
    • Authorized signatory’s photo (in JPG format; maximum size - 100 KB)
    • Authorized signatory’s appointment proof
    • Details of the bank account in India*

    (This type of registration is to obtain a Unique Identification Number for claiming the refund of taxes paid on goods or services.)

Please Note:
*Bank account information -

You must upload a copy of a canceled cheque or an extract of a passbook/bank statement (in JPEG or PDF format; maximum file size of 100 KB), including the first and last page, for bank account details.

*Registered address proof -

You must upload one of the following documents as address proof:

  • Receipt for property taxes
  • A copy of Municipal Khata
  • A copy of the electricity bill
  • Deed of ownership (in the case of owned property)
  • Rent or lease agreement and NOC from the owner (for a leased or rented property)
  • Owner's consent letter or NOC (for a consent arrangement or shared property)