GST registration needs the PAN of the business or owner, an ID and photograph of the owner or signatory, proof of the business address and proof of how the business is constituted. Bank details are due after registration, not with the application.
Below: the list for each business type, the address proof rules, the file formats, the steps and what to do when the officer raises a query.
Main Documents Required for GST Registration
Five proofs cover almost every application: PAN, an ID and photograph, the business address, how the business is constituted, and the authority of the person who signs.
| Document | Why it is needed |
|---|---|
| PAN of the business or owner | Links the registration to the taxpayer |
| ID and photograph of the owner | Identifies the person behind the business |
| Proof of business constitution | Deed, certificate of incorporation or similar |
| Address proof of each place of business | Fixes the state and the officer who handles you |
| Authorised signatory proof | Board resolution or letter of appointment |
The registration is free on the portal at gst.gov.in. Once you hold a GSTIN, you can look any registered business up with the GST Number Search guide.
GST Registration Documents by Business Type
The list depends on how the business is constituted. A sole proprietor needs the shortest list, and a company needs the longest.
| Business type | Documents |
|---|---|
| Sole proprietor | PAN and Aadhaar of the owner, photograph in JPEG, address proof |
| Partnership firm | PAN of firm and partners, partnership deed, partner photographs, address proof, authorised signatory proof |
| LLP | As for a firm, plus the LLP registration certificate or board resolution |
| HUF | PAN of the HUF, PAN and Aadhaar of the Karta, photograph, address proof |
| Company | PAN, certificate of incorporation, MoA and AoA, director details and photographs, board resolution, address proof |
The authorised signatory also needs PAN and Aadhaar, and the portal tells you who must sign. Keep each file ready in the format shown in the file rules below.
Check the GST on your price
Add or remove GST on any amount before you register and start invoicing.
Address Proof for GST Registration
The address proof depends on whether you own, rent or share the premises. Each place of business, including additional places, needs its own proof.
| Premises | What to upload |
|---|---|
| Owned | Property tax receipt, municipal khata copy, electricity bill or ownership deed |
| Rented or leased | Rent or lease agreement, with an ownership proof of the landlord |
| Shared or owned by a relative | Consent letter from the owner, owner ID proof and one ownership document |
| In a special economic zone | The certificates issued for the SEZ, as the portal asks |
The consent route has its own format and checks, which the Consent Letter for GST Registration guide covers. The electricity bill should show the address you enter.
Documents for Other Types of GST Registration
Besides the normal registration, the portal has separate forms for special cases, and each asks for a shorter or different list.
| Registration type | Main documents |
|---|---|
| GST practitioner | Photograph, address proof, proof of qualification |
| TDS deductor | PAN of the deductor, authorised signatory proof, address proof |
| TCS collector (e-commerce operator) | PAN, authorised signatory proof, address proof |
| Non-resident OIDAR provider | Authorised signatory proof, proof of the foreign entity, bank account in India |
| Non-resident taxable person | Passport and visa details, Indian authorised signatory, address proof |
| Casual taxable person | Authorised signatory proof, proof of constitution, address proof |
| UN body or embassy | Authorised signatory photograph and proof of appointment |
A casual taxable person or a non-resident usually pays a deposit of estimated tax before registration. Check the rules for your case on the portal.
File Formats, Photo and Bank Details
A photograph must be a JPEG of up to 100 KB, and other documents go up as PDF or JPEG. The portal states the size limit on the upload screen, and guides quote it differently, so follow the screen.
Many guides, including some that rank for this topic, still list the bank proof as an upload with the application. Treat that as out of date and check the screen you see.
How to Apply for GST Registration
You apply online in two parts, and the whole form takes under an hour when the files are ready. Keep a digital signature certificate or your Aadhaar mobile number handy for the last step.
Fill Part A
Enter the PAN, mobile number and email, and verify both with OTPs to get a Temporary Reference Number valid for 15 days.
Fill Part B
Log in with that number and enter the business details, the promoters or partners and each place of business.
Upload the documents
Attach the photograph, constitution proof, signatory proof and address proof in the right formats.
Verify and submit
Verify with an Aadhaar e-sign, a digital signature certificate or an EVC, and submit to receive an ARN.
Track the application
Follow the status by ARN and reply to any notice in time. The certificate is issued in Form GST REG-06.
Once you hold a GSTIN, you need to charge the right rate, and the GST Rates in India guide lists them. Larger businesses also face e-invoicing.
If the Officer Raises a Query
The officer can ask for more information or point out a mismatch in a notice in Form GST REG-03. You reply in Form GST REG-04 within seven working days.
| Reason | What to do |
|---|---|
| Name differs from PAN | Enter the name exactly as on the PAN |
| Address proof unclear | Upload a clear scan with the full address visible |
| Rent agreement without ownership proof | Add the landlord property tax receipt or electricity bill |
| Authorised signatory proof missing | Upload the board resolution or letter of appointment |
| File too large or wrong format | Compress the file and use PDF or JPEG |
Reply with the documents asked for and nothing extra. An application with no reply by the due date can be rejected, and you would have to apply again.
Changing Details After Registration
You can change most details after registration by filing Form GST REG-14, except the PAN and the state. Attach the documents that support the change.
Changes to core fields, such as the legal name, the address of the principal place of business or the partners, need the officer approval. Non-core changes are usually accepted without one.
Common Mistakes to Avoid
Most rejected applications fail on small mismatches, and each is easy to avoid with a check before you submit.
If you plan to take a loan for the business later, check what you may qualify for with the Business Loan Eligibility Calculator.
Frequently Asked Questions: GST Registration Documents
Disclaimer: Document lists and file limits are set by the GST portal and can change, and one size limit differs between guides. Confirm them on the portal at gst.gov.in before you apply. This page is general information and not tax or legal advice.