GST Registration
The exact documents the GST portal asks for by type of business: PAN, Aadhaar, photographs, proof of principal place of business, rent agreement and NOC, bank proof, partnership deed or incorporation certificate, and the authorised signatory's letter.
Registration usually follows within about seven working days when the papers match the portal's expectations, though officers can raise queries or order physical verification; most rejections are for a mismatched address proof or an unclear photograph.
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Everyone
- PAN of the business (proprietor's own PAN for a proprietorship)
- Aadhaar of the proprietor, partners or directors, with a mobile linked for OTP; Aadhaar authentication is mandatory
- Passport-size photograph of each proprietor, partner, director and authorised signatory (JPEG, under 100 KB)
- Mobile number and email for the primary authorised signatory
- Nature of business and the HSN/SAC codes of the top five goods or services
- Bank proof — cancelled cheque, first page of the passbook or a bank statement (can be added within 30 days)
Principal place of business
- Owned premises: latest electricity bill, property tax receipt or index II / sale deed
- Rented premises: rent agreement plus the owner's electricity bill or property tax receipt
- Shared or family premises: consent letter / NOC from the owner plus the owner's ownership proof
- Co-working or virtual office: agreement with the provider and the provider's ownership proof
- Photographs of the premises with the signboard, if the officer asks for verification
- Maharashtra: the electricity consumer (CA) number and supplier of the premises — mandatory on the portal
Partnership firm
- Partnership deed
- PAN and Aadhaar of all partners
- Authorisation letter for the partner who will sign, on the firm's letterhead
LLP and company
- Certificate of incorporation and the LLP agreement or MOA/AOA
- PAN of the entity; DIN/DPIN and Aadhaar of every director or designated partner
- Board resolution or authorisation letter appointing the authorised signatory
- Digital signature certificate (DSC) of the authorised signatory — mandatory for companies and LLPs
Foreign-owned or non-resident businesses
- Passport of foreign directors and the Indian address proof of the authorised signatory
- Tax identification number in the home country, where the applicant is a non-resident taxable person
- Bank account in India in the entity's name
Before you send
- Register when turnover approaches ₹40 lakh for goods or ₹20 lakh for services (₹10–20 lakh in special-category states), or earlier if you sell inter-state or through an e-commerce platform.
- Exporters and suppliers to SEZ should file a letter of undertaking immediately after registration.
- Choose the composition scheme at registration if turnover will stay under ₹1.5 crore and you sell within the state.
Disclaimer. This page is a general reference prepared from the law and notifications as we understand them on the date shown. It is not legal, tax or professional advice and does not create a client relationship; rates, thresholds and due dates change and your position depends on facts we have not seen. Please confirm with us before acting on anything here. I. H. Khan and Associates accepts no liability for decisions taken on the basis of this page. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the 1961 Act number in brackets (pages about the FY 2025-26 return, which the 1961 Act still governs, quote that Act first) — see our section map.
Questions we are asked
What documents are needed for GST registration in India? GST registration needs the business PAN, Aadhaar of the proprietor, partners or directors with a linked mobile for OTP, photographs, proof of the principal place of business, bank proof, and HSN/SAC codes. Firms and companies also need the partnership deed or incorporation documents and an authorisation for the signatory.
What address proof is accepted for GST registration on rented or shared premises? Rented premises need the rent agreement plus the owner's electricity bill or property tax receipt. Shared or family premises need a consent letter or NOC from the owner with ownership proof. In Maharashtra, the electricity consumer (CA) number and supplier are mandatory on the GST portal.
Why are GST registration applications rejected? Most GST registration rejections are for a mismatched address proof or an unclear photograph. When the papers match, registration usually follows within about seven working days, though it can take up to 30 days if the officer orders physical verification or Aadhaar authentication is not done.
When should a business register for GST? Register for GST when turnover approaches ₹40 lakh if you supply only goods or ₹20 lakh otherwise (₹10–20 lakh in special-category states), or from the first sale if you supply goods inter-state. Selling goods through an e-commerce platform usually needs registration too, though small sellers within one state have a limited exemption.
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