Documents Required for GST Registration in India
The exact document checklist for GST registration for proprietors, partnerships, companies and LLPs — and the three mistakes that trigger most queries.
By Legal Munshi Expert Desk
GST registration is largely a documentary exercise. The portal asks for a small, fixed set of proofs, and the application is usually approved without a visit if those proofs match each other exactly.
The core documents for every applicant
Every application needs proof of identity, proof of the place of business and bank details.
Identity documents
For a proprietorship, the PAN and Aadhaar of the proprietor are required, along with a passport-sized photograph. For a company or LLP, the PAN of the entity is used instead of an individual PAN, and the authorised signatory provides their own PAN, Aadhaar and photograph.
Proof of the principal place of business
This is where most applications go wrong. You need a recent document showing the address — a electricity bill, municipal tax receipt, water bill, or a rent or lease agreement — plus a no-objection certificate from the owner if the premises are rented.
Bank account proof
A cancelled cheque, a bank statement, or the first page of a passbook in the name of the business or the proprietor is accepted. For a company or LLP, the account must be in the entity's name.
Constitution documents
A company must attach its certificate of incorporation, and the MOA and AOA. An LLP attaches its incorporation certificate and LLP agreement. A partnership firm attaches its partnership deed. These establish who is legally entitled to apply.
Three mistakes that trigger queries
The most common reasons for a query or rejection are a mismatch between the name on the PAN and the name on the Aadhaar, an address proof that is older than the period the department accepts, and selecting the wrong taxpayer type or constitution on the form.
What happens after you file
The application is filed in two parts. Part A generates a temporary reference number after OTP verification. Part B captures the promoters, places of business, goods and services, and bank details. Once submitted, the officer may approve it, seek clarification, or schedule a physical verification. Approvals are usually issued within about a week where no query is raised.