As a business owner (e.g., sole proprietor, partnership, LLPs, company etc.) you will need to submit specific documents for GST registration. The list of documents required for GST registration in India varies based on the business type, but in general requires, PAN and Aadhaar card, bank details, address proof among other documents. GST registration is mandatory for all businesses engaged in the buying and selling of goods/services (with the exception of businesses with annual turnover under the GST registration threshold limit of ₹40 lakhs for goods and ₹20 lakhs for services annually).

Goods and Services Tax or GST is a unified tax system that simplifies the maze of indirect tax systems, brings transparency, and streamlines the process of tax payments in India. It also enables businesses to reduce the overall tax burden. Let us understand better the list of GST registration documents that one (individual or business) will require to register on GST portal and stay compliant.

What are the documents required for GST registration?

In order to keep your business GST compliant, you will have to register on the GST portal with the necessary GST registration documents. Proof of business registration, PAN card details, identify and address proof of owners (e.g., partners) and more are required. Each document submitted enables the portal to recognise the business and ensure that GST benefits like input tax credit and others can be availed.

Each entity type has a distinct set of required documents for GST portal registration. Listed below is a guide, based on the type of business and documents it needs to submit.

GST registration documents for Individuals and Sole-Proprietor:

What is a sole proprietorship?

A sole proprietorship is a business where the business and owner are the same entity/person. The individual owns and operates the business, and is responsible for all its profits, losses, debts, taxes or any other. This is one of the most preferred forms of business type especially for small businesses.

As a sole proprietor or individual, the documents required for GST registration of business are:

• PAN and Aadhaar card of the owner/proprietor
• Photograph of the proprietor (i.e., JPEG format up to 100kb size)
• Address proof of the proprietor (e.g., utility bills, bank statements, etc.)
• Bank account details (e.g., bank statement)

Documents for GST registration for Partnership firms and Limited Liability Partnership firms:

What is a Partnership firm?

A partnership firm in India is guided under The Indian Partnership Act 1932. It involves a formal agreement between two or more people to run a business (individually or collectively), share responsibilities and the profits and losses of the business.

What is a Limited Liability Partnership firm (LLP)?

A Limited Liability Partnership (LLP) on the other hand, is a business type where each of the partners have limited personal liabilities based on their roles and responsibilities. It’s a separate legal entity, where the partners are only liable for their actions and not that of the other partners (e.g., for debts, claims etc.).

As such, if you want to register your LLP on the GST portal, documents required for the same would be:

• PAN card of all the partners
• Photographs of all the partners (JPEG format, up to 100kb size)
• Partnership deed copy (showing names of all partners)
• Address proof of all the partners (e.g., Voter’s ID, Aadhaar card, etc.)
• Address proof of office (i.e., principal place of business) (e.g., property tax receipts, lease/rental agreement copy, utility bill etc.)
• Authorised signatory – Proof of appointment, Aadhaar card, PAN card
• Bank account details (e.g., cancelled cheque, bank statements, etc.)
• For LLPs – Registration certificate, Board resolution of LLP
• For LLPs – Digital Signature Certificate

Documents required for GST registration of Companies in India

What is a Company?

A company is a legal business entity formed by a group of people for engaging in business activity and its operations. It is incorporated under the Company Act 2013 (or previous Company Laws). There are different types of companies (e.g., private, public and OPC) and can be structured differently for tax and other financial purposes. There are different GST returns types also for companies which makes it necessary for an entity to register on the GST platform accordingly.

Some of the mandatory documents for GST registration of Companies are:

• Incorporation certificate from the MCA (Ministry of Corporate Affairs)
• Memorandum of Association/ Articles of Association
• PAN card of the Company
• Board resolution appointing Authorised Signatory (JPEG/PDF up to 100kb)
• PAN and Aadhaar card of the Authorised Signatory (must be an Indian citizen)
• Photograph of the Authorised Signatory
• PAN card of all the Directors
• Address proof of all the Directors (e.g., Voter’s ID, Aadhaar)
• Photographs of all the Directors (JPEG format, up to 100kb)
• Bank account details
• Address proof of office (i.e., principal place of business) (e.g., property tax receipts, lease/rental agreement copy, electricity bill or any other utility bill etc.)
• Digital Signature Certificate

GST registration documents for Societies

What is a Society?

A Society may or may not be a legally recognised entity. It is formed by a group of individuals brought together by a common purpose, goal or interest. It’s run by an elected body with easy exit options for its members. It can also be easily dissolved.

Documents for GST registration of a Society includes:

• Registration certificate of the Society (copy)
• Pan card of the Society and its partners
• Photographs of partners
• Proof of identity of partners
• Proof of address (registered business address)/ location of operation
• Bank account details
• Authorisation letter from signatories

GST registration documents for Hindu Undivided Family

What is a HUF?

A Hindu Undivided Family (HUF) business entity is led by the head of the family or Karta and members of the family (up to four generations). It has its own PAN, is taxed separately, and often used for family run businesses to save taxes.

Listed below are some of the documents required for HUF registration for GST:

• PAN card of the HUF
• PAN card of the Karta or head of the family/HUF
• Photograph of the owner
• Banking details
• Principal address proof of the business

We now understand the GST registration documents required. Doing so will not only enable the business entity to stay compliant but also calculate GST payable for different business activities.

Who should register for GST?

Businesses in India (with the exception of those with over ₹40 lakhs of annual turnover for goods and ₹20 lakhs for services) should register for GST and acquire the unique 15 digit GSTIN. Examples include:

• E-Commerce operators
• Individuals doing inter-state supply of taxable goods and services
• Aggregators using a new brand name to provide their services

Also read: GST registration certificate download – Learn the online process

Who is not eligible for GST registration?

We mentioned previously that businesses with less than ₹40 lakhs turnover for goods and ₹20 lakhs turnover for services (annually) may not register under the GST regime. However, they are eligible and can reap the benefits of GSTIN registration if they do so. (Note – For NER and Special Category states, the annual turnover limit is ₹20 lakhs for goods and ₹10 lakhs for services respectively).

When it comes to businesses exempt from GST registration, the list includes:

• Agriculturists/ Farmers
• Businesses on NIL-rated or fully exempt goods and services
• Businesses under reverse charge mechanism
• Activities not covered under goods and services category

Also read: Types of GST in India – IGST, CGST, SGST

How much money required to take GST registration?

There are no fees or charges requited to register for GST system. However, if you are availing the professional services of a CA or GST practitioner/consultant, there might be a fee charged by them for their services for GST registration.

There’s however a penalty of 100% of the due amount if GST is not paid on goods/services delivered. If an eligible business does not complete the GST registration process, a fine of 10% of ₹10,000 of the due amount can also be levied.

You will also have to register for GST in all the states that you will be doing business in. However, remember that this is applicable for businesses with annual turnover above the GST threshold limit.

Also read: GST impact on logistics

Can I do GST registration myself?

Once you have collated the documents required for GST registration, you can visit the GST portal and do registration on your own. Select the ‘New Registration’ option under the Registration section and get started.

However, you may avail the services of a professional since the online GST registration process can be time-consuming and complex if you are not familiar with the process. Ensure to have an active Aadhaar linked mobile number, email address and Aadhaar number handy (for Aadhaar based authentication).

*This article is for reference information only. For actual legal and financial consultation, please visit an authorised practitioner and the GST portal.

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.