GST registration is a necessity for any person/entity carrying on any taxable economic activity in India whose annual turnover crosses the set threshold. GST registration can also be obtained by people who are involved in inter-state economic activities such as provision of goods & services. Upon GST registration, the person/entity receives a 15 digit GSTIN code. The documents required for GST registration differ on the grounds of the business structure. Below, we have mentioned the list of documents required for GST registration for businesses of all types.
Bear in mind that there have been a few changes in the list of documents required for GST registration. One such change is that Bank details are no longer required for GST registration.
When does a person or an entity require GST registration?
A person or an entity requires GST registration if the former crosses the threshold of taxable limit set by the State. Note that the limit of taxation is different for different states. It is also different for suppliers of goods and suppliers of services. In some states the limit is set at 40 lakhs for suppliers of products and 20 lakhs for suppliers of services. While in states given special status, the limit is 20 lakhs for suppliers of products and 10 lakhs for suppliers of services. To understand more about GST limits, check out our article on GST Turnover for different states. The list of documents required for GST registration are as follows:
Documents required for GST Registration – Proprietorship
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Address Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Identity Proof–
- Proprietor’s photo, PAN card and Aadhar card – only JPG
Documents required for GST Registration – Private Limited Company (Pvt. Ltd. Co.)
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
- Registration Certificate – JPG/PDF under 1 MB
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Partnership
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business – (Any one of the below documents)
JPG/PDF under 1 MB
- Partnership Deed
- Any proof substantiating Constitution
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo,
PAN card, Photo, Aadhar card of all the partners
Documents required for GST Registration – Limited Liability Partnership (LLP)
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Certificate of Incorporation
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
PAN card, Aadhar Card and photo of all partners and Authorized signatories
Documents required for GST Registration – Public Limited Company
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Certificate of Incorporation
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Foreign Company or Foreign Limited Liability Partnership (LLP)
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
- Registration Certificate – JPG/PDF under 1 MB
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
PAN card of Company
Memorandum of Association or Articles of Association (in case of Foreign Companies)
PAN card, photograph and address proof of all directors
The authorized signatory must be an Indian in all cases.
Documents required for GST Registration – Joint Hindu Family Business (JHFB)/Hindu Undivided Family (HUF)
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Photo of the owner
PAN card of HUF
Aadhar Card & PAN card of Karta
It helps to know that the list of documents required for GST registration is more or less same for almost all the business types. The address proof remains the same with minute differences for different businesses. The identity proof or constitution of business is same for a lot of businesses as well.
Documents required for GST Registration – Society/Club/ Trust/ Association of Persons
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business – (Any one of the below documents)
JPG/PDF under 1 MB
- Registration Certificate
- Trust Deed
- Any proof substantiating Constitution
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof – (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Unlimited Company
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Certificate of Incorporation
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Statutory Body
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Any proof substantiating Constitution
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Public Sector Undertaking
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Certificate of Incorporation
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Local Authority
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Incorporation Certificate
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof (Any one of the below documents)
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Documents required for GST Registration – Government Department
All documents have to be in the JPG/PDF format under 100 KB, unless specified otherwise
Constitution of Business –
JPG/PDF under 1 MB
- Any proof substantiating Constitution
Principal Place of Business Proof– (Any one of the below documents)
- Consent letter
- Electricity Bill
- Legal ownership document – can be under 1 MB
- Municipal Khata Copy
- Property Tax Receipt
- Rent or Lease agreement – can be under 2 MB
- Rent Receipt with NOC – can be under 1 MB
(This is applicable in cases where there is no rent agreement or if it has expired)
Appointment of Signatory Proof
- Letter of Authorization
- Copy of Resolution passed by Board of Directors/
- Managing Committee
- Acceptance letter
Authorized signatory’s photo
Photo of Partners
Conclusion
The process of GST registration is a little complicated and requires a considerable number of documents, however it does come across as a necessity for a whole lot of the people. At Registration Arena, we ease the process and help you file the mentioned list of documents required for GST Registration and facilitate the registration process.
