GST registration: the complete document & eligibility checklist for 2026
When is GST registration mandatory, which documents apply to your entity type, and how to avoid the three most common reasons applications get flagged for scrutiny.
By Legal Munshi Expert Desk
GST registration is mandatory when service turnover crosses INR 20 lakh (INR 10 lakh in the north-eastern hill states), goods turnover crosses INR 40 lakh, or when you sell across state borders or on e-commerce marketplaces.
Documents for a proprietorship
- PAN and Aadhaar of the proprietor
- A passport-sized photograph
- Proof of the principal place of business — a utility bill plus a NOC or rent agreement
- A cancelled cheque or bank statement
Documents for a company or LLP
Companies and LLPs additionally need the Certificate of Incorporation, the MOA and AOA (or the LLP agreement), and a board resolution or authorisation authorising the signatory. The bank account must be in the entity's name.
How the application is filed
The application is filed in two parts.
| Part | What it captures |
|---|---|
| Part A | PAN, mobile, email and state — generates a Temporary Reference Number (TRN) after OTP verification |
| Part B | Promoters, places of business, goods and services, bank details and the authorised signatory |
The GSTIN and the e-certificate normally arrive within about 7–10 working days where no query is raised.
The three things that cause most scrutiny flags
- A mismatch between the name on the Aadhaar and the name on the PAN. Check both before you start.
- An address proof that is older than the department accepts. Use a recent bill.
- Selecting the wrong taxpayer type or constitution on the form.
After registration
Registration is not the end of the process. Once you have your GSTIN you must:
- Display the GSTIN at your place of business and on invoices.
- File GSTR-1 and GSTR-3B on schedule.
- Reconcile input tax credit against your suppliers' filings.
- Keep records for the statutory retention period.