The document requirements for GST registration are prescribed under Rule 8 of the CGST Rules, 2017 read with Form GST REG-01. The GST Portal enforces these requirements digitally — no physical submission is needed. Documents vary depending on the constitution of the applicant and the nature of business.
📖 Governing Provisions: Rule 8 of CGST Rules 2017 (application for registration), Rule 9 (verification), Rule 10 (grant of registration), Notification 38/2020-CT dated 05.10.2020 (mandatory Aadhaar authentication w.e.f. 21.08.2020), and CBIC Circular 147/3/2021-GST dated 12.03.2021 (biometric Aadhaar authentication for high-risk applicants).
📋
Form GST REG-01 Rule 8
The single integrated application form for all types of GST registration. Part A captures PAN, email, and mobile for OTP verification. Part B captures business details, promoters' data, place of business, and requires document uploads. The form supports 11 different registration types.
🪪
Aadhaar Authentication Notif. 38/2020
Mandatory w.e.f. 21.08.2020 for Indian nationals. Applicant and specified persons receive an OTP link on registered mobile. Authentication must be completed within 15 days of ARN. High-risk applicants may be required to undergo biometric Aadhaar authentication at designated GST Suvidha Kendras.
⚠️
Risk-Based Document Scrutiny
Post 2023, the GST system uses AI-based risk profiling. Applications with mismatched PAN details, frequently-cancelled GSTINs, or certain business activities trigger additional scrutiny, physical verification by a proper officer, or biometric Aadhaar authentication before approval. High-risk states include Delhi, Haryana, UP, Gujarat, Maharashtra.
🔢
Consequence of Incomplete Documents
If the proper officer finds documents deficient, they issue Show Cause Notice in Form GST REG-03 within 7 working days (Aadhaar-auth) or 30 days (non-Aadhaar). Applicant must respond in Form GST REG-04 within 7 working days. Failure leads to rejection in Form GST REG-05.
Document Upload Specifications
All documents must be uploaded digitally on the GST Common Portal. Non-compliance with format/size requirements leads to upload failure and delays in processing.
📄
Accepted Formats
PDF / JPEG
📦
Max File Size
1 MB per file
🖼️
Photograph Format
JPEG only
🔐
DSC Format
.pfx token
🌐
Portal
gst.gov.in
📏
Photo Dimensions
Passport size
⚠ Important Upload Tips: Ensure documents are clearly legible. Blurry scans, partially visible documents, or documents with expired validity are common grounds for REG-03 notices. Compress PDFs to under 1 MB using free tools before uploading. Electricity bills should not be older than 3 months. Bank statements should ideally be of the current or preceding month.
Common Documents Required for All Entities
Regardless of the constitution of the business (proprietorship, company, partnership, etc.), the following documents are mandatory for every GST registration application.
🪪
PAN Card
Mandatory for all entity types · Linked to GSTIN
1
PAN of the Entity / Individual MANDATORY
The GSTIN is derived from the PAN of the registered entity. The PAN is validated in real-time against NSDL/CBDT databases at the time of Part A submission. For proprietorships, the proprietor's individual PAN is used. For companies, partnerships, LLPs, trusts — the entity's own PAN is required. PAN must be active (not surrendered or cancelled).
⚠ PAN validation is automatic. If PAN details don't match, Part A cannot be submitted.
Aadhaar authentication is mandatory w.e.f. 21.08.2020 under Notification 38/2020-CT. The Aadhaar OTP link is sent to the mobile number registered with UIDAI. For Aadhaar not linked with the applicant's mobile number — biometric authentication is possible at designated GST Suvidha Kendras or Facilitation Centres. Non-Indian nationals and certain exempted categories may submit alternative documents.
ℹ All specified persons must authenticate — delay beyond 15 days of ARN moves the application to 30-day processing track.
3
Passport-size Photograph of Key Persons MANDATORY
Recent passport-size photographs in JPEG format (max 100 KB) for: the proprietor (proprietorship), all partners/designated partners (partnership/LLP), all directors and authorized signatory (company), trustees/managing committee members (trust/society). Photographs must be recent and clearly show the applicant's face. Old or blurry photographs are a common reason for notices.
🏢
Principal Place of Business Proof
Mandatory for all entities · Multiple accepted documents
📍 What Counts as "Principal Place of Business"? It is the primary location within the state from where the applicant carries on business. If multiple locations exist in the same state, the main office/warehouse should be designated. One principal place of business per state per registration. Additional locations are added as "Additional Place of Business" in Part B of REG-01.
1
Own / Self-Owned Property MANDATORY
Any one of the following: (a) Latest Property Tax Receipt (not older than 1 year), (b) Electricity Bill in the name of owner (not older than 3 months), (c) Municipal Khata Copy, (d) Copy of registered sale deed or allotment letter. The document must display the complete address matching what is entered in REG-01.
2
Rented / Leased Property MANDATORY
Three documents required together: (a) Rent or Lease Agreement (registered / unregistered, showing applicant as tenant), (b) Latest Electricity Bill of the premises in the name of the owner/landlord (not older than 3 months), and (c) No Objection Certificate (NOC) from the owner permitting GST registration from the premises. If lease agreement itself mentions GST registration consent, separate NOC may not be needed — however, uploading one is recommended practice.
⚠ Unregistered rent agreements are accepted by GST portal but may attract scrutiny by officer. Registered agreements are preferred.
3
Consent / Shared Premises MANDATORY
Where premises are owned by a family member, friend, or third party and used with their consent: (a) Consent Letter from the owner (on plain paper with owner's signature, specifically stating permission for GST registration from that address), (b) Any ownership document of the owner — Property tax receipt / Electricity bill / Municipal Khata / Sale deed. This is common for home-based businesses, startups operating from a family member's premises, and virtual offices.
ℹ Consent letter must mention the applicant's name, the address, and specific permission for GST registration. Undated or vague letters are frequently rejected.
4
Shared Workspace / Co-working Space CONDITIONAL
For businesses operating from co-working spaces (WeWork, Awfis, 91springboard, etc.): (a) Agreement/Letter from co-working space operator on their letterhead confirming allotment of desk/cabin to the applicant, (b) Electricity bill or property documents of the co-working space operator. Some GST officers have raised concerns about virtual offices — physical verification may be triggered. A permanent dedicated space is preferred.
5
SEZ Unit / FTWZ CONDITIONAL
For applicants operating within a Special Economic Zone (SEZ) or Free Trade Warehousing Zone: (a) SEZ Developer or Commissioner of SEZ letter of approval / allotment, (b) Electricity bill of the SEZ premises. SEZ units must select "SEZ unit" as the type in Part B of REG-01 — this affects the tax treatment of their supplies.
🏦
Bank Account Documents
Required within 45 days of GSTIN grant · Rule 10A
🏦 Rule 10A Amendment (w.e.f. 01.01.2021): Bank account details need not be submitted at the time of registration. They can be furnished on the GST portal within 45 days of GSTIN grant or before filing GSTR-3B for the first return period — whichever is earlier. Failure to submit bank details results in issuance of Form GST REG-31 (notice for suspension) and may lead to suspension of registration.
1
Cancelled Cheque PRIMARY
A cancelled cheque (drawn a line across the cheque and written "CANCELLED") bearing the pre-printed name of the account holder, bank name, branch name, account number, and IFSC code. The name on the cheque should match the registered business name / PAN holder name. Current account cheques are preferred for business accounts.
2
Bank Statement / Passbook First Page ALTERNATIVE
Latest bank account statement (not older than 3 months) or the first page of the passbook — clearly showing: account holder's name, account number, bank name, branch address, and IFSC code. Signed and stamped by the bank on the statement is preferable. Digital bank statements downloaded from net banking are accepted if they contain all required details.
3
Letter from Bank confirming Account ALTERNATIVE
In the absence of a chequebook or if the passbook is not available — a letter from the bank on its letterhead, signed by a bank official, confirming the account number, IFSC, account holder's name, and account type. Useful for newly opened accounts or accounts without a physical chequebook (such as digital-only current accounts).
⚠ GST Refund Dependency: The bank account provided at the time of GST registration becomes the default account for all GST refunds (IGST refund on exports, inverted duty structure refunds, etc.). Ensure the account is operational and belongs to the registered entity. Mismatched names between PAN and bank account are a frequent reason for refund rejections.
Entity-wise Document Requirements
In addition to the common documents listed above, each type of business entity must submit specific constitution-related documents. Select your entity type below.
👤
Sole Proprietorship
Most common entity type · PAN of proprietor used as entity PAN
ℹ Constitution of Proprietorship: There is no separate legal registration for a sole proprietorship under Indian law (unlike companies or LLPs). The GST registration itself — combined with the PAN of the proprietor — constitutes the legal identity for GST purposes. No separate constitution document is required. However, documents proving the existence of the business and the identity/address of the proprietor are necessary.
1
PAN Card of Proprietor MANDATORY
The individual PAN card of the proprietor. The name on PAN must match the applicant name entered in Part A of REG-01. The GSTIN will be derived from this PAN. If the proprietor already holds GSTIN in another state under the same PAN, a new state registration is required (different GSTIN, same PAN).
2
Aadhaar Card of Proprietor MANDATORY
Aadhaar of the sole proprietor for OTP/biometric authentication. The Aadhaar mobile number must be active and accessible. In case of name mismatch between PAN and Aadhaar, the system may flag the application — ensure PAN name and Aadhaar name are consistent (or upload a proof of name change / gazette notification).
3
Identity & Address Proof of Proprietor MANDATORY
Aadhaar / Voter ID / Passport / Driving Licence of the proprietor (any one) for identity and address verification. For foreign nationals who are proprietors in India — Passport is mandatory. For NRI proprietors — additional documents apply (see Special Cases section).
4
Photograph of Proprietor MANDATORY
Recent passport-size photograph in JPEG format. The photograph is uploaded in the "Promoter / Partners" section of Part B of GST REG-01.
5
Business Registration Proof (if applicable) CONDITIONAL
While not legally required for proprietorships, having one or more of the following helps avoid REG-03 notices: (a) Shops and Establishments Act Certificate (Gumasta licence) from local municipal authority, (b) MSME / Udyam Registration Certificate, (c) Drug Licence (for pharmaceutical businesses), (d) FSSAI licence (for food businesses), (e) Import Export Code (IEC) from DGFT (for importers/exporters), (f) GST REG-01 application itself gets accepted in most cases without these, but risk-flagged applications may require at least one business proof.
ℹ Providing Udyam / Shop Act certificate significantly reduces chances of receiving a REG-03 notice for proprietorships.
6
Authorization Letter (if Authorized Signatory ≠ Proprietor) CONDITIONAL
In most cases, the proprietor is also the authorized signatory. If a different person (e.g., an employee or CA) is designated as the authorized signatory for GST filings, an authorization letter from the proprietor is required along with the Aadhaar and identity proof of that person. The proprietor's Aadhaar authentication is still mandatory regardless.
✅ Proprietorship Signature: Applications can be signed using Electronic Verification Code (EVC — OTP to Aadhaar/PAN-linked mobile) or DSC. DSC is optional for proprietorships — EVC is the simpler option. Ensure the mobile number used for OTP is accessible during the submission process.
🤝
Partnership Firm & LLP
Partnership Act 1932 firms and Limited Liability Partnerships under LLP Act 2008
1
PAN Card of the Firm / LLP MANDATORY
The firm's own PAN (not the individual partner's PAN) is required. For a Partnership Firm registered under the Partnership Act — the firm PAN obtained from Income Tax Department. For LLP — the LLP's PAN as allotted by the Income Tax Department upon incorporation. The PAN must be in the name of the firm/LLP exactly as registered.
2
Partnership Deed / LLP Agreement MANDATORY
For Partnership Firms: Partnership Deed (registered or unregistered) — signed by all partners, containing: names of all partners, address of the firm, nature of business, profit-sharing ratio, and capital contribution details. For LLPs: LLP Agreement filed with the Ministry of Corporate Affairs (MCA) along with the Certificate of Incorporation of LLP issued by the Registrar of Companies. The LLP incorporation certificate contains the LLPIN — ensure this is uploaded separately.
ℹ Registered partnership deeds (registered with the Registrar of Firms) are strongly preferred. Unregistered deeds are accepted but may attract officer scrutiny.
3
PAN, Aadhaar, Photograph & Address Proof of All Partners / Designated Partners MANDATORY
For every partner (in a partnership firm) and every designated partner (in an LLP): (a) PAN card, (b) Aadhaar card (for authentication), (c) Passport-size photograph, (d) Identity and address proof (Aadhaar / Voter ID / Passport / DL). All designated partners of an LLP must complete Aadhaar OTP authentication — failure by even one designated partner moves the application to 30-day processing. Minor partners — guardian's documents additionally required.
4
Authorisation Letter for Primary Signatory / Managing Partner MANDATORY
A letter of authorization on the firm's letterhead, signed by all partners, designating one partner as the "Primary Authorised Signatory" for all GST correspondence, notices, and filings. The letter must mention the name, designation, PAN, and Aadhaar of the authorized person. For LLPs — a Board Resolution / partner resolution serves this purpose.
5
Digital Signature Certificate (DSC) MANDATORY for LLP
For LLPs: Class 2 or Class 3 DSC of the designated partner signing the application is mandatory. EVC is not accepted for LLPs. For Partnership Firms: EVC (OTP-based) is acceptable; DSC is optional but recommended for faster processing. DSC must be in the .pfx format and compatible with the emSigner utility on the GST portal.
⚠ DSC of the LLP must be of a designated partner — not any employee or CA.
6
Certificate of Incorporation (LLP only) MANDATORY for LLP
The Certificate of Incorporation issued by the Registrar of Companies (Ministry of Corporate Affairs) at the time of LLP registration. Contains the LLPIN, date of incorporation, and registered office address. This document is not required for traditional partnership firms (they have no separate incorporation certificate).
Company's own PAN as registered with the Income Tax Department. The company name on PAN must exactly match the name in the Certificate of Incorporation. Any discrepancy (even spacing or punctuation differences) causes validation errors.
2
Certificate of Incorporation (COI) MANDATORY
Issued by the Registrar of Companies (ROC) under the Ministry of Corporate Affairs. Contains: Company Identification Number (CIN), company name, registered address, and date of incorporation. The most recent version of the COI (if the company has changed its name or address) must be uploaded. Available for download from MCA21 portal.
3
Memorandum of Association (MOA) & Articles of Association (AOA) MANDATORY
MOA defines the company's objects (business activities) and AOA defines the internal governance rules. Both documents are required as uploaded documents on the GST portal. For very large documents, the relevant pages (first page + objects clause for MOA; first page for AOA) are typically sufficient if the full document exceeds the 1 MB upload limit. Digital copies filed with MCA are acceptable.
4
PAN, Aadhaar & Photograph of All Directors MANDATORY
PAN card, Aadhaar card, and passport-size photograph of each director of the company must be uploaded in the "Promoters/Partners" tab. Identity and address proof (Aadhaar / Passport / Voter ID / Driving Licence) of each director is also required. For foreign directors — Passport is the identity proof; Aadhaar is not applicable (see Foreign Director section below).
5
Board Resolution for Authorised Signatory MANDATORY
A formal Board Resolution on the company letterhead, passed by the Board of Directors, authorizing a specific person (typically a director or key managerial person) to: (a) apply for GST registration, (b) sign GST returns and correspondence, (c) represent the company before the GST department. The resolution must be dated and signed by the chairperson of the board. Some officers require the resolution to be certified by the Company Secretary.
ℹ The authorized signatory need not be a director but must have a valid Indian PAN and Aadhaar.
6
PAN, Aadhaar & Photograph of Authorized Signatory MANDATORY
The authorized signatory (the person who will sign and file all GST returns) must provide their individual PAN, Aadhaar, and photograph — even if they are already listed as a director. The Aadhaar OTP authentication of the authorized signatory is the primary authentication step for the GST application.
7
Digital Signature Certificate (DSC) MANDATORY
Class 2 or Class 3 DSC of the authorized signatory (or director, if they sign personally) is mandatory for all companies. EVC is not accepted for Private Limited, Public Limited, or One Person Companies. DSC must be registered on the GST portal using the emSigner or NSDL eSign utility. The DSC must be in the name of the person designated as the authorized signatory in the Board Resolution.
✅ One Person Company (OPC): For OPCs — only one director (who is also the sole member) exists. The COI, MOA, AOA, PAN, Aadhaar, and Board Resolution of the single director suffice. DSC is mandatory. The nominee director details may also be required in the GST portal form.
🏛️
Trust / Society / Club / AOP / BOI
NGOs, charitable trusts, religious trusts, registered societies, clubs, AOPs
1
PAN Card of Trust / Society / Club MANDATORY
The entity's own PAN. Trusts and registered societies typically have their own PAN registered under income tax. If the trust is not separately assessed (uses the settlor's PAN), this must be clarified and the correct PAN used. Religious trusts often file returns as AOP/BOI — their PAN categorization (AOP/BOI/Trust) must match what is entered in REG-01.
2
Trust Deed / Constitution Document MANDATORY
For Trusts: Registered Trust Deed (registered with the Sub-Registrar of Assurances), which clearly defines the trustees, objects of the trust, and the trust property. For Societies: Certificate of Registration issued by the Registrar of Societies under the Societies Registration Act 1860 (or equivalent state law), along with the Memorandum of Association and Rules & Regulations of the society. For Clubs / AOP / BOI: Constitution document or formation agreement or relevant registration certificate.
3
PAN, Aadhaar & Photograph of Trustees / Managing Committee Members MANDATORY
PAN, Aadhaar, and photograph of all trustees (in case of trust) or members of the managing committee / executive committee (in case of registered societies and clubs). Typically, all trustees or the chair/secretary/treasurer of the managing committee are required. Aadhaar authentication of the authorized signatory from among the managing committee is mandatory.
4
Resolution of Managing Body MANDATORY
A formal resolution passed by the Board of Trustees or Managing Committee authorizing a specific person to apply for GST registration, sign returns, and represent the entity before GST authorities. Similar to a Board Resolution for companies. Should be signed by the chairperson of the meeting and countersigned by the secretary, and dated. For trusts — a trustee resolution on trust letterhead suffices.
If the trust or NGO holds 12A (income tax exemption) and/or 80G (donor deduction) registration from the Income Tax Department — attaching these certificates helps establish the nature of the entity and reduces scrutiny. Not mandatory for GST registration but significantly reduces the chance of a REG-03 notice.
6
FCRA Registration (if applicable) CONDITIONAL
If the trust/NGO receives foreign contributions and is registered under the Foreign Contribution (Regulation) Act (FCRA), the FCRA registration certificate should be provided. Not mandatory for GST registration, but relevant if the entity's foreign-source income or activities require GST analysis (OIDAR services received from abroad, etc.).
👨👩👧👦
Hindu Undivided Family (HUF)
Traditional Hindu family business entity under personal Hindu law
1
PAN Card of HUF MANDATORY
The HUF's own PAN (separate from Karta's individual PAN). The HUF PAN is in the format: "Name of HUF" — e.g., "AMIT KUMAR HUF". This PAN is registered under income tax in the capacity of HUF. GSTIN will be derived from the HUF PAN. The HUF name on PAN must match exactly what is entered in REG-01.
2
Declaration or Affidavit regarding HUF and Karta MANDATORY
A self-declaration or affidavit (on stamp paper) by the Karta confirming: the HUF's name, the Karta's name and relationship to the HUF, list of coparceners, and that the HUF is being used for carrying out business. In many states, this is the primary "constitution document" for an HUF — as HUFs do not have a formal registration certificate under any specific law.
3
PAN, Aadhaar & Photograph of the Karta MANDATORY
The Karta (the eldest male member who manages the HUF, or the female Karta as recognized since 2016) must provide their individual PAN card, Aadhaar card (for OTP authentication), and passport-size photograph. The Karta is also designated as the primary authorized signatory unless a separate authorization is given to another coparcener.
4
HUF Deed (if available) OPTIONAL
Some families create a formal "HUF Deed" or "HUF Partition Deed" when establishing the HUF formally. This is not legally required for most HUFs but if available, it should be uploaded as the constitution document. If not available, the self-declaration / affidavit above serves the same purpose.
ℹ GST for Government Entities: Government departments and local authorities are required to register for GST for: (a) collecting GST on taxable supplies made (renting, transport, etc.), (b) deducting TDS u/s 51, (c) acting as a recipient of notified services under RCM. Multiple government entities may hold multiple GSTINs. Registration is in Form GST REG-07 (for TDS) or GST REG-01 (for regular registration).
1
PAN of the Government Entity / Department MANDATORY
The department's or entity's own Tax Deduction and Collection Account Number (TAN) or PAN as applicable. Many government departments have TAN for TDS purposes and PAN for GST. The PAN registered with the Income Tax department for the specific ministry/department/PSU must be used.
2
Official Document Establishing the Department / Entity MANDATORY
For Central/State Government departments: Gazette notification or Government Order establishing the department, or the relevant provision of law under which the department is created. For PSUs: Certificate of Incorporation (if a company) or Act of Parliament/State Legislature constituting the PSU. For local bodies: Municipal Act / Panchayati Raj Act provisions constituting the authority.
3
Authorisation from Head of Department / Competent Authority MANDATORY
An official letter/order from the Head of the Department or a competent authority authorizing the nominated officer/official to apply for GST registration and act as the authorized signatory. This authorization must be on official letterhead with reference number, date, and designation of the signing authority.
Address Proof — Detailed Guide
The address proof for the principal place of business is the most scrutinized document category in GST registration. Understanding exactly what is accepted and rejected prevents delays.
Ownership Documents — Accepted List
✓ Own
Electricity Bill (Own premises)
Electricity bill issued by the State Electricity Board / DISCOM in the name of the owner — not older than 3 months. The bill must show the complete address. Online/digital bills downloaded from DISCOM portal are accepted. Bills in the name of "Landlord" for a self-owned property that is rented out and used by the applicant requires supporting documents (rent agreement + NOC). Bills in the name of a deceased person are not accepted — ownership transfer documents needed.
✓ Own
Property Tax Receipt / Municipal Receipt
Latest property tax receipt (for the current financial year or preceding year) from the municipal corporation / panchayat — in the name of the property owner. Shows the property identification number, address, owner's name, and the amount paid. Useful where the electricity bill name and applicant name do not match.
✓ Own
Registered Sale Deed / Conveyance Deed
Copy of the registered sale deed (or conveyance deed) of the property — executed before the Sub-Registrar of Assurances. Shows that the property is owned by the applicant. First page and the page containing the full address are usually sufficient. Particularly useful for newly acquired properties where utility bills may still be in the previous owner's name.
✓ Own
Municipal Khata Copy
In Karnataka and some southern states — the Khata certificate (Form B) issued by the BBMP or other municipal authority, showing ownership of the property. Also known as the property account extract. Accepted as standalone address proof for own properties in states where it is issued.
✓ Rented
Rent / Lease Agreement + NOC + Electricity Bill
All three together: (1) Rent/lease agreement between the landlord and the applicant, showing the premises address and duration of lease; (2) Latest electricity bill of the premises in the owner/landlord's name (not older than 3 months); (3) NOC from owner on plain paper / letterhead specifically granting permission for GST registration from the premises. If the rent agreement is registered, it carries more weight. The electricity bill and NOC confirm the address is active and occupied.
✓ Consent
Consent Letter from Owner + Owner's Property Document
For premises used with the consent of a family member, friend, or co-occupant — a simple Consent Letter on plain paper stating: "I, [Owner's Name], residing at / owner of the premises at [Full Address], hereby give permission to [Applicant's Name] to use the said premises for carrying on business and for the purposes of GST registration." Signed by the owner. Along with this, any one ownership document of the owner (electricity bill / property tax receipt / sale deed) must be attached.
Format of consent letter is not prescribed by CBIC — a simple, clear, undated letter is often rejected. Always date the consent letter and ensure the full address is spelled out correctly.
Commonly Rejected Address Documents
❌ The following are commonly rejected or insufficient as standalone address proof:
Electricity bill older than 3 months
Electricity bill in the name of a deceased person
Aadhaar card or Voter ID as address proof for business premises (acceptable for personal identity proof only)
Property registration / booking receipt (without the registered sale deed)
Bank statement showing an address (acceptable for bank account verification, not premises proof)
Google Maps screenshot or address print from any website
Telephone / landline bill (not explicitly listed as accepted — some officers reject it)
Unregistered lease agreements for long-term tenancies above 11 months (should be registered)
NOC without the owner's supporting address document
Photocopy of electricity bill (unattested, illegible, or heavily cropped)
Bank Account Documents — Detailed Requirements
Under Rule 10A (inserted by Notification 31/2019-CT), bank account details are to be furnished after GSTIN is granted — not necessarily at the time of application. However, they must be submitted within 45 days or before the first GSTR-3B, whichever is earlier.
Entity Type
Type of Bank Account Required
Acceptable Documents
Key Note
Proprietorship
Current Account / Savings Account in proprietor's name or trade name
Cancelled cheque (with pre-printed name) / Bank statement / Passbook first page
Account may be in proprietor's personal name — acceptable. Trade name accounts preferred but not required.
Partnership Firm
Current Account in the firm's name
Cancelled cheque bearing firm's name / Bank statement
Account must be in the name of the firm — not in an individual partner's name. Firm's name on cheque must match PAN name.
LLP
Current Account in LLP's name
Cancelled cheque / Bank statement
Account in LLP's name mandatory. The LLP's LLPIN or CIN details on the bank letter help confirm entity identity.
Private / Public Ltd Company
Current Account in company's name
Cancelled cheque with company name / Bank statement on company letterhead / Bank letter
CIN of the company ideally should be mentioned. The company's name on the account must match the COI name exactly.
Trust / Society
Account in the trust/society name
Cancelled cheque / Bank statement / Bank letter
Some trusts operate savings accounts — accepted. Account in the specific trust/society name is required.
HUF
Account in HUF name or Karta's name "as Karta of HUF"
Cancelled cheque / Bank statement
HUF bank accounts are typically in the format "Karta's Name HUF" — this is acceptable.
Government / PSU
Government treasury account / PSU current account
Bank letter from treasury or branch / Passbook first page
Government departments may use treasury accounts — a letter from the treasury confirming the account details is accepted.
⚠ GST REG-31 — Suspension for Non-Submission: If bank account details are not furnished within 45 days of GSTIN grant (or before first GSTR-3B, whichever is earlier), the system automatically generates a notice in Form GST REG-31 for potential suspension of registration. The registered person must respond and submit the bank details to avoid suspension. Suspension blocks the ability to file returns and issue tax invoices.
Digital Signature Certificate (DSC) — Requirements
DSC is required for signing the GST registration application electronically. The requirement varies by entity type. EVC (Electronic Verification Code — OTP-based) is an alternative for non-company, non-LLP entities.
Entity Type
DSC Required?
EVC Allowed?
DSC Class
Whose DSC?
Proprietorship
Optional
Yes
Class 2 / Class 3 (if using DSC)
Proprietor's DSC
Partnership Firm
Optional
Yes
Class 2 / Class 3 (if using DSC)
Authorized Partner's DSC
LLP
Mandatory
No
Class 2 or Class 3
Designated Partner's DSC
Private Limited Company
Mandatory
No
Class 2 or Class 3
Director / Authorized Signatory DSC
Public Limited Company
Mandatory
No
Class 2 or Class 3
Director / Authorized Signatory DSC
OPC
Mandatory
No
Class 2 or Class 3
Sole Director's DSC
Trust / Society / HUF
Optional
Yes
Class 2 / Class 3 (if using DSC)
Karta / Trustee / Secretary DSC
Government / PSU
Optional
Yes
Class 2 / Class 3 (if using DSC)
Authorized Officer DSC
🔐 DSC Practical Tips: DSC must be obtained from CDAC, eMudhra, Sify, Capricorn, or any other licensed Certifying Authority (CA) under the IT Act. Ensure the DSC is of Type: Individual with Organization. DSC must be installed on the system using the DSC emSigner / emsigner utility before filing. DSC validity is typically 1 to 3 years — expired DSC causes submission failure. Always test DSC on the GST portal in the "My Profile → Register/Update DSC" section before submitting the registration application.
Aadhaar Authentication — Rules & Alternatives
Aadhaar authentication is mandatory w.e.f. 21.08.2020 (Notification 38/2020-CT) for Indian nationals applying for GST registration. The process is automated via OTP to the Aadhaar-registered mobile number.
OTP-Based Aadhaar Authentication Process
1
Submit Part A of GST REG-01 Day 0
Enter PAN, email, and mobile number. OTP sent to email and mobile. After Part A verification, a Temporary Reference Number (TRN) is generated.
2
Aadhaar Authentication Link Sent At ARN generation
After Part B submission and ARN generation, individual Aadhaar OTP authentication links are sent to the registered mobile/email of each specified person (proprietor / all partners / all directors / authorized signatory). Each person must authenticate independently via their own Aadhaar OTP.
!
Complete Authentication Within 15 Days of ARN Deadline: Day 15
All specified persons must complete Aadhaar OTP authentication within 15 days of ARN generation. If any one person fails to authenticate within this period — the application is automatically moved to the non-Aadhaar authentication track, extending the processing timeline to 30 days and potentially triggering a physical verification.
3
Biometric Authentication (High-Risk Cases) As notified
For applications flagged as high-risk by the GST risk engine, the applicant may be required to visit a designated GST Suvidha Kendra (GSK) or facilitation centre for biometric Aadhaar authentication. CBIC Circular 147/3/2021-GST and subsequent notifications specify the states/districts where this is active (currently: Gujarat, Puducherry, Andhra Pradesh — with more being added). A notice/intimation is sent to the applicant specifying the GSK to visit.
✓
Authentication Confirmed 7 / 30 Days track
Once authentication is completed, the application proceeds for officer scrutiny within 7 working days (Aadhaar-authenticated) or 30 days (non-Aadhaar). If the officer takes no action within the prescribed period, registration is deemed granted under Section 25(10).
Aadhaar Authentication Exemptions & Alternatives
Exempt
Non-Indian Nationals / Foreign Nationals
Aadhaar authentication does not apply to non-Indian nationals (foreign nationals, OCI cardholders with foreign nationality). In lieu of Aadhaar: Passport (with valid Indian visa / PIO card), Tax Identification Number from the country of residence, and any identity/address proof from the applicant's home country — certified by the Indian Embassy or Apostilled — may be submitted. The application goes on the non-Aadhaar track (30-day processing).
Exempt
Non-Resident Taxable Persons (NRTP)
NRTPs register using Form GST REG-09. Aadhaar authentication is not required. Instead: Passport, Tax Identification Number, and Authorization of a resident agent in India are required. The NRTP registration is temporary (90 days) and linked to an advance tax deposit.
Exempt
OIDAR Service Providers (Foreign)
Foreign entities supplying Online Information and Database Access Services (OIDAR) in India register via Form GST REG-10. No PAN or Aadhaar required. An equivalent tax identification number from the country of residence suffices. Registration is simplified to encourage compliance by foreign digital service providers (Netflix, Spotify, Zoom, etc.).
Conditional
Persons with Aadhaar Not Linked to Mobile
If the Aadhaar is not linked with an active mobile number — OTP authentication is not possible. Options: (a) Link Aadhaar with a mobile number at an Aadhaar Enrolment / Update Centre, then proceed with OTP authentication; or (b) Visit a designated GST Suvidha Kendra (GSK) for biometric Aadhaar authentication. The application will proceed on the 30-day non-Aadhaar track until authentication is completed.
Additional Places of Business
A registered entity may have multiple business locations within the same state — warehouses, branches, factories, showrooms. These are all added to the same GSTIN as "Additional Places of Business" in Part B of Form GST REG-01 (or via an amendment in Form GST REG-14 after registration).
📍 Key Distinction: Additional places of business within a state do not require a separate GSTIN. They are declared under the same state registration. However, if the same entity has a business presence in another state — a separate GST registration in that state is compulsorily required (Section 25(1)). Each state = one GSTIN under the same PAN.
🏭
Documents for Each Additional Place of Business
Same address proof rules apply as for Principal Place of Business
1
Address Proof for the Additional Location
Same documents as applicable for the principal place of business: Own property — electricity bill / property tax receipt. Rented — rent agreement + NOC + electricity bill. Consent premises — consent letter + owner's property document. One document per additional location must be uploaded.
2
Nature of Use Declaration
For each additional location, the GST portal requires selection of the nature of use: (a) Office, (b) Factory, (c) Warehouse/Depot, (d) Retail/Shop, (e) Service Delivery Location. This is not a separate document but a selection in the portal — ensure the nature matches the actual use of the premises, as mismatches can be grounds for scrutiny during physical verification.
3
Adding After Registration — Form GST REG-14
Additional places of business can be added after the GSTIN is granted by filing an amendment application in Form GST REG-14 (Amendment of Registration — Non-core field amendment). The same address proof documents are required. The amendment becomes effective from the date of submission if no officer action is taken within 15 working days.
Special Registrations — Documents
Certain categories of persons use special registration forms with different document requirements than the standard GST REG-01 process.
Doc 1
Passport of the Non-Resident Individual / Authorized Representative
A valid passport of the foreign individual who is the NRTP — showing nationality, personal details, and visa/entry permit for India. If the NRTP is a company or entity, the passport of the authorized representative acting in India, along with the company's incorporation documents from the home country (Apostilled or consularly authenticated).
Doc 2
Tax Identification Number (TIN) from Country of Residence
The Tax ID or equivalent business registration number from the NRTP's home country. This replaces the PAN requirement for NRTPs. For entities — the company registration number or equivalent from the home country's commercial registry.
Doc 3
Authorisation of Resident Indian Agent
NRTPs must appoint a resident person in India as their agent for all GST compliance. The authorization letter / power of attorney appointing the Indian agent — along with the Indian agent's PAN, Aadhaar, and address proof — must be submitted. The agent will sign the GST REG-09 form using DSC or EVC.
Doc 4
Advance Tax Deposit
An estimated advance deposit of the GST liability for the entire period of registration (up to 90 days) must be made at the time of registration. This is not a document per se, but a mandatory requirement. The deposit is made by challan (PMT-06) before the registration application can be processed.
Doc 1
Tax Identification / Business Registration from Home Country
The foreign entity's tax ID or business registration number from its home country. PAN is not required. A simple business registration document (certificate of incorporation or equivalent) from the home country is sufficient.
Doc 2
Proof of Place of Business Outside India
Address proof of the company's registered office / principal place of business outside India — utility bill or official correspondence showing the foreign address.
Doc 3
Contact Details of Authorized Representative in India (Optional but Recommended)
OIDAR providers can designate an Indian contact person for correspondence. While not legally mandatory, having an Indian representative facilitates communication with the GST department. Relevant identity and contact details of the representative are provided in the form.
Doc 1
TAN (Tax Deduction and Collection Account Number)
The TAN issued by the Income Tax Department to the government entity/department is required for TDS deductor registration. TAN is the primary identification number used in Form GST REG-07. TDS returns under GST are filed in GSTR-7 with the TDS certificate issued in GSTR-7A.
Doc 2
PAN of the Government Entity / Department
Entity PAN alongside the TAN. Government departments that have PAN (many do) must provide both TAN and PAN. The GSTIN for TDS deductors is derived from the TAN of the entity.
Doc 3
Constitution Document & Authorisation Letter
Official document establishing the government entity (gazette notification, Act of Parliament, incorporation certificate for PSU) and an authorization letter from the Head of Department designating the officer responsible for GST TDS compliance.
Note
ISD Registration — Separate from Regular Registration
The Input Service Distributor (ISD) registration is separate from the regular GST registration of the entity — even though it is for the same PAN. The head office that receives common input service invoices registers separately as ISD to distribute ITC to branches. From 01.04.2025 (Finance Act 2024), ISD mechanism is mandatory for distributing ITC of common input services to distinct persons. The ISD registration uses the same Form GST REG-01 with the registration type set to "ISD". Documents required are the same as for the regular registration of the entity type (company / LLP / partnership etc.).
Doc 1
Passport of Foreign Director (Mandatory — replaces Aadhaar)
A copy of the valid passport of the foreign director. Since Aadhaar is not applicable to non-Indian nationals, the passport serves as the primary identity and address proof. Aadhaar authentication of the foreign director is not required.
Doc 2
Overseas Address Proof of Foreign Director
Any official document showing the foreign director's overseas residential address: bank statement, utility bill, or driver's licence from their home country. If available, a notarised or Apostilled copy is preferred. GST portal accepts it as uploaded document for address proof of the foreign director.
Doc 3
Indian Authorized Signatory for Aadhaar Authentication
Since the company's Aadhaar authentication requirement must be fulfilled, at least one Indian director / resident director must exist who can complete Aadhaar OTP authentication. The Board Resolution must designate an Indian resident as the authorized signatory for GST purposes. Their Aadhaar OTP authentication proceeds normally for the company registration.
Master Document Comparison Table
A comprehensive at-a-glance reference for all document requirements across entity types.
Document Category
Proprietorship
Partnership
LLP
Pvt / Public Ltd
Trust / Society
HUF
PAN
Proprietor's PAN
Firm's PAN
LLP's PAN
Company PAN
Entity PAN
HUF's PAN
Aadhaar Authentication
Proprietor's Aadhaar (OTP)
All partners' Aadhaar
All designated partners
Authorized signatory + Directors
Authorized signatory
Karta's Aadhaar
Constitution Proof
N/A (self-declaration optional)
Partnership Deed (registered preferred)
LLP Agreement + COI from MCA
COI + MOA + AOA
Trust Deed / Society Registration Certificate
HUF Deed or Declaration by Karta
Address Proof — Premises
Same for all: Own — Electricity bill / Property tax / Sale deed. Rented — Rent agmt + NOC + Electricity bill. Consent — Consent letter + Owner's property proof.
Photograph
Proprietor
All partners
All designated partners
All directors + Auth. signatory
All trustees / MC members
Karta
Bank Account
Same for all: Cancelled cheque / Bank statement / Passbook first page. (Due within 45 days — Rule 10A)
Authorization Document
Auth. letter (if signatory ≠ proprietor)
Authorization letter from all partners
Partner resolution
Board Resolution
Managing body resolution
Karta declaration
DSC
Optional (EVC available)
Optional (EVC available)
Mandatory
Mandatory
Optional
Optional
Common Reasons for GST REG-03 Notices & Rejection
Understanding common deficiencies helps applicants prepare documents correctly and avoid the Show Cause Notice cycle under Rule 9(2).
📄
Outdated Electricity Bill
Electricity bill older than 3 months submitted as address proof. Officers routinely reject bills older than this limit. Always download the latest month's bill from the DISCOM portal.
🪪
PAN-Aadhaar Name Mismatch
Discrepancy between the name on PAN and the name linked with Aadhaar (common due to spelling variations, middle names, or name changes). Causes authentication failure — must be corrected at PAN or Aadhaar level before applying.
🏢
Address Mismatch in Documents
The address in the electricity bill / rent agreement doesn't exactly match what is entered in REG-01 (even minor differences like Floor no., Wing A/B, PIN code errors). Every character must match precisely.
✍️
Missing NOC for Rented Premises
Submitting only the rent agreement without the NOC from the owner. Many applicants are unaware that the NOC is a separate requirement. Always include all three: rent agreement + NOC + owner's electricity bill.
🔏
Unsigned / Undated Authorization
Board Resolutions, authorization letters, or consent letters that are undated, unsigned, or missing the designation of the signing authority. These are legally deficient and consistently flagged by officers.
📸
Blurry / Incorrect Photographs
Group photos, ID card photos, or low-resolution selfies uploaded instead of proper passport-size photographs on a plain white background. All photographs must be recent, clear, and individually identifiable.
🔢
Wrong Bank Account Details
IFSC code, account number, or branch details on the cancelled cheque not matching what is entered in the portal. Mismatch between the account holder name and the PAN-registered entity name causes rejections during refund processing.
🖋️
LLP/Company Using EVC Instead of DSC
Attempting to submit the application using OTP (EVC) for a Private Limited Company or LLP — which is not permitted. The portal will block such submissions, but applicants sometimes lose their TRN expiry window in the process.
✅ Pro Tips to Avoid Rejection:
Always upload documents in PDF format (not JPEG scans) for text documents — better readability and smaller file size.
Compress all files to under 500 KB (well within the 1 MB limit) for faster uploads and less risk of corruption.
Ensure the business address entered in REG-01 is 100% identical (including punctuation and abbreviations) to what appears on the address proof document.
For new businesses with no utility bills yet — use a consent letter + owner's electricity bill as a simple, universally accepted combination.
Date all manually prepared documents (consent letters, NOCs, authorization letters) and add a mobile number of the signatory for officer verification purposes.
For risk-flagged applications: respond to REG-03 notices promptly within 7 working days — delayed responses lead to automatic rejection.
Frequently Asked Questions
Common queries on document requirements for GST registration, answered with reference to applicable rules.
Yes. There is no restriction under the CGST Act or Rules that prevents a person from registering their home address as the principal place of business. This is common for home-based businesses, freelancers, and startups. You will need to upload address proof for the home address — electricity bill in your name (own home) or a consent letter + electricity bill of the parent/landlord (if it's not your own property). Many e-commerce sellers, service providers, and consultants successfully register from home addresses.
The GST portal accepts both registered and unregistered rent/lease agreements for address proof purposes. Unregistered agreements (typically for 11-month tenancies, common across India) are widely accepted by the GST system. However, at the officer scrutiny stage, some proper officers in states like Delhi, Maharashtra, and Karnataka have been issuing REG-03 notices asking for registered agreements for long-term tenancies or commercial establishments. In practice, unregistered 11-month agreements are accepted in the vast majority of cases when accompanied by the owner's electricity bill and NOC.
No. DSC is mandatory for Private Limited Companies, Public Limited Companies, and LLPs. EVC is not an option for these entities regardless of the reason. You must obtain or renew the DSC before filing the GST REG-01 application. Contact your DSC certifying authority (eMudhra, CDAC, Capricorn, etc.) for renewal. The new/renewed DSC must be registered on the GST portal in the "My Profile → Register/Update DSC" section before submission.
If the mobile number linked to Aadhaar has changed or is inactive, you cannot receive the OTP for Aadhaar authentication. Your options are: (1) Update the Aadhaar-linked mobile number by visiting an Aadhaar Enrolment / Update Centre (Aadhaar Seva Kendra), get the update processed (takes 7-10 working days), and then proceed with OTP authentication; or (2) Visit a designated GST Suvidha Kendra (GSK) for biometric Aadhaar authentication — this is available in select states/districts (check CBIC portal for the latest list). The application will be processed on the 30-day track until authentication is completed.
No. Following the amendment under Rule 10A (effective 01.01.2021), bank account details are not required at the time of registration application. They must be submitted within 45 days of the date of GSTIN grant, or before the due date of filing GSTR-3B for the first return period — whichever comes first. This change was introduced to allow newly incorporated entities (which may not have opened a bank account yet) to obtain a GSTIN and then add the bank account details once opened. However, bank account submission before first GSTR-3B is essential to avoid Form GST REG-31 notice and suspension.
For Non-Resident Taxable Persons (NRTP) using Form GST REG-09: Passport, Tax Identification Number from home country, and authorization of a resident Indian agent. An advance deposit of estimated GST liability is mandatory. The registration is valid for 90 days (extendable by 90 more). For OIDAR providers using Form GST REG-10: Business registration from home country and tax ID. No PAN or Aadhaar required. For foreign directors of Indian companies: Passport as identity/address proof; Aadhaar authentication is not required of the foreign director, but an Indian resident authorized signatory must exist and complete Aadhaar authentication for the company registration.
Yes. Before the registration is granted (i.e., while the application is still pending / ARN is generated but GSTIN not issued), the applicant can withdraw the application in Form GST REG-01 on the GST portal. Navigate to Services → Registration → Application for Filing Clarifications (GST REG-04) or track the application and opt to withdraw. However, if GSTIN is already granted — you cannot simply "withdraw." You would need to apply for cancellation of registration in Form GST REG-16, subject to settling all pending liabilities and filing returns.
Yes. Each state registration requires a separate GST REG-01 application with complete documentation — including address proof for the principal place of business in that state, local authorized signatory's details (Aadhaar authentication), and state-specific bank account (or the same bank account if it operates across states). The entity PAN and Aadhaar of promoters/directors remain the same but must be submitted fresh for each state registration. There is no "umbrella" registration — each GSTIN is an independent registration under that state's jurisdiction.