Documents Required For GST Registration: 2026 Founder's No-Fail Checklist

Key Takeaways

• GST registration is mandatory once turnover crosses ₹40 lakh for goods or ₹20 lakh for services, ₹10 lakh for special category states like Manipur, Mizoram, and Nagaland
• Application is filed on gst.gov.in using Form GST REG-01, entirely online with zero government fee
• Approval takes 7 working days from ARN issuance if Aadhaar authentication succeeds, up to 30 working days if physical verification is triggered
• Document requirements vary by entity type: individual or sole proprietor, private limited company, LLP, partnership firm, and e-commerce seller
• All uploads must be in JPEG or PDF format with a 1 MB per document file size limit, photos are JPEG only, capped at 100 KB
• The single most common rejection trigger is a name mismatch between PAN and Aadhaar records
• Registration must be completed within 30 days of crossing the turnover threshold under Section 25(1) of the CGST Act, 2017

The Core GST Registration Document Checklist At A Glance

If you are wondering what are the documents required for GST registration, here is the direct answer before anything else.

Every applicant, regardless of business type, needs these to complete Form GST REG-01 on gst.gov.in:

1. PAN card of the business or applicant, GST is PAN-based, no PAN means no registration
2. Aadhaar card of the primary authorised signatory
3. Proof of business registration or incorporation certificate
4. Identity and address proof of promoters, directors, or partners
5. Address proof of the principal place of business
6. Bank account proof, cancelled cheque or first page of bank statement
7. Passport-size photograph of the authorised signatory, JPEG and maximum 100 KB
8. Board resolution or authorisation letter naming the authorised signatory
9. Digital Signature Certificate, mandatory for companies and LLPs, proprietors can use Aadhaar OTP instead
10. Letter of Authorisation or Power of Attorney for the authorised signatory where applicable

Registration is governed under Section 22 of the CGST Act, 2017, and Section 25(1) requires you to apply within 30 days of crossing the threshold limit for GST registration. Filing late moves your effective registration date to the grant date, not the date liability arose, a distinction that affects your input tax credit (ITC) eligibility.

If you are handling your first registration and want to skip the portal friction, Virtual Accounting can manage the entire REG-01 filing and document packaging end to end.

Documents Required For GST Registration For Individual And Sole Proprietors

A sole proprietorship has no separate legal identity. The individual and the business are the same person in the eyes of law, which means your personal documents serve as the business documents.

Here is exactly what you need:

• PAN card of the individual, your personal PAN, not a business PAN, sole proprietors do not have a separate entity PAN
• Aadhaar card, mandatory for e-verification via OTP authentication, if your Aadhaar is not linked to an active mobile number, visit an Aadhaar Seva Kendra to update it, or use biometric authentication at a GST Seva Kendra
• Passport-size photograph, JPEG format, front-facing, maximum 100 KB
• Address proof of place of business, electricity bill, rent agreement, or consent letter, detailed in the next section
• Bank account proof, cancelled cheque with your pre-printed name, or the first page of your bank passbook or bank statement showing name, account number, IFSC, and branch
• Business name proof, only if operating under a trade name different from your legal name, a Shops and Establishment Certificate, Udyam Registration Certificate, or any state-issued trade licence will work

No board resolution is required. No DSC is needed. Aadhaar OTP e-sign is fully accepted for proprietors.

In REG-01, you fill Part-A using your personal PAN and verify via OTP on your registered mobile and email. Part-B requires uploading all documents listed above across the relevant sections. Aadhaar authentication became mandatory for new registrations after January 1, 2020, per Notification 18/2020-CT.

A Bengaluru SaaS consultant billing ₹25 lakh annually would use exactly this document set, personal PAN, Aadhaar, a rent agreement for their home office, and a cancelled cheque.

Documents Required For GST Registration Of A Company Or LLP

For entities with separate legal identities, the document requirements are more structured. The portal treats each director, partner, or designated partner as a distinct entry, and every one of them must be documented.

Private Limited And Public Limited Companies

• PAN card of the company, this is the entity’s own PAN, not any director’s personal PAN
• Certificate of Incorporation issued by the Ministry of Corporate Affairs
• Memorandum of Association and Articles of Association
• Board Resolution on company letterhead, signed by the board, authorising the specific director or officer to act as authorised signatory for GST purposes
• PAN and Aadhaar of all directors listed in REG-01
• Photograph of the authorised signatory, JPEG, maximum 100 KB
• Digital Signature Certificate of the authorised signatory, Class 2 or Class 3 DSC from an MCA-empanelled agency, Aadhaar OTP is not accepted for company filings, this is non-negotiable
• Address proof of registered office or principal place of business
• Bank account proof in the company’s name

A Mumbai D2C brand incorporated as a private limited company needs all of the above before the portal will accept the application.

LLPs

• PAN of the LLP
• LLP Agreement, executed and filed with MCA
• Certificate of Incorporation of the LLP from MCA
• PAN and Aadhaar of designated partners
• Consent of designated partners or an equivalent board-style resolution
• DSC of the authorised designated partner, same mandatory DSC rule as companies, Aadhaar OTP is not accepted

Partnership Firms

• PAN of the firm
• Partnership Deed, registered or unregistered, registered is strongly preferred as it is harder to dispute
• PAN and Aadhaar of all partners
• Authorisation letter naming the managing partner as the GST signatory
• No DSC mandatory for partnership firms, Aadhaar OTP is accepted

A Delhi consulting firm structured as a two-partner firm needs the deed, both partners’ PANs and Aadhaars, an authorisation letter, and a bank proof in the firm’s name.

What Counts As Valid Address Proof For Your Place Of Business

The portal requires address proof for the principal place of business and separately for each additional place of business you declare. Each location needs its own documentation.

Owned Premises

Any one of these is sufficient:

• Latest electricity bill, not older than 2 months at time of filing
• Latest municipal or property tax receipt
• Municipal Khata copy
• Property ownership deed or sale deed

Rented Or Leased Premises

You need both:

• Rent agreement or lease deed, registered or unregistered
• Plus any utility bill, electricity, water, or municipal tax, in the landlord’s name, confirming the address matches what you have entered in REG-01

Premises Neither Owned Nor Rented, Family Home, Co-Working, Etc.

This is the situation that trips up the most first-time applicants:

• Consent Letter from the property owner, must state the owner’s name, your name, the full address, and an explicit statement that the owner consents to the premises being used for GST registration
• Utility bill in the owner’s name as supporting proof

For co-working spaces, a letter from the co-working operator on their official letterhead along with their own address proof is acceptable. See the gst.gov.in Doc Advisor.

Precision matters: the address you type into REG-01 must match the address on your document character for character. Road versus Rd, Sector-12 versus Sector 12, these minor differences routinely trigger a GST REG-03 query from the officer. Fix it before you upload, not after.

All address proof uploads: PDF or JPEG, maximum 1 MB.

Bank Account Documents — What The GST Portal Actually Accepts

Bank proof is uploaded in Part-B of REG-01. The portal accepts any one of the following:

• Cancelled cheque leaf with the applicant’s or entity’s pre-printed name, account number, and IFSC code, write CANCELLED across the face, do not sign it
• First page of the bank passbook, must clearly show account holder name, account number, IFSC code, branch address, and account opening date
• Bank statement, first page or any page that clearly shows all the above details

For companies and LLPs, the bank account must be in the entity’s name, a director’s personal savings account will not pass scrutiny.

For new businesses that have not yet opened a bank account at the time of application, the GST portal allows you to furnish bank details within 45 days of ARN issuance. You can proceed with the registration and submit bank details post-grant via the portal once the account is opened. Confirm the current advisory status on this rule at gst.gov.in before filing.

Format: JPEG or PDF, maximum 1 MB.

Documents Required For E-Commerce GST Registration

Under Section 24 of the CGST Act, e-commerce operators, the platforms themselves, must register for GST regardless of turnover. The ₹40 lakh or ₹20 lakh threshold does not apply to them.

For sellers using these platforms, CBIC Notification 34/2023-CT dated 31 July 2023 introduced relief: small suppliers below the standard turnover threshold selling through e-commerce platforms, including ONDC, may be exempt from mandatory registration in certain cases. If you are a small seller, check whether this exemption applies to your specific supply category before assuming mandatory registration.

E-Commerce Operators, The Platform Itself

• All standard company or LLP documents, as listed in the section above
• In REG-01, select nature of business = E-commerce Operator
• This triggers TCS, Tax Collected at Source, registration under Section 52 of the CGST Act
• The GST officer may request additional information, business model description, marketplace agreement terms, and warehousing details, have these ready even though they are not always mandatory at upload stage

E-Commerce Sellers, Individuals Or Businesses Selling On Amazon, Flipkart, Meesho, Etc.

• Standard documents per entity type, use the individual checklist if you are a proprietor, or the company checklist if you are incorporated
• The bank account name must match the legal entity name registered on the platform’s seller panel, a mismatch between your GST certificate and your Amazon Seller Central legal name is a common post-registration operational problem that delays payouts
• Many platforms require a GST number before they allow onboarding, so registration typically happens before any revenue is generated, voluntary registration under Section 25(3) CGST Act applies here

One important distinction: if you sell via your own website with a payment gateway and do not operate a marketplace for third-party sellers, you are treated as a normal supplier, not an e-commerce operator under GST. The Section 24 mandatory registration requirement does not apply to you.

File Format, Size, And Upload Rules On The GST Portal

The portal is specific and unforgiving about this. Get it wrong and your application either fails validation or gets flagged.

• Accepted formats: JPEG and PDF only, no PNG, no Word documents, no TIFF, no scanned images saved as other formats
• Maximum file size per document: 1 MB, 1,000 KB
• Photograph, authorised signatory and promoters: JPEG only, maximum 100 KB, see gst.gov.in Doc Advisor
• DSC, uploaded separately through the portal’s DSC utility, must be Class 2 or Class 3 DSC from an MCA-empanelled Certifying Authority
• Aadhaar-based e-sign, available for individuals, proprietors, and partnership firms, authenticated via OTP sent to the Aadhaar-linked mobile number, not available for companies or LLPs
• Password-protected PDFs will not upload, unlock your PDF before submitting
• Scanned pages must be upright, legible, and free of watermarks, a rotated or blurry scan will read as unacceptable even if the underlying document is valid
• The portal times out after inactivity, prepare and rename all files on your desktop before starting the session, do not scan documents mid-session

Self-attestation is not mandated for digital uploads. However, if the GST officer raises a query via Form GST REG-03, they may request self-attested physical copies at that stage.

Common Reasons GST Registration Gets Rejected Or Delayed

Most rejections are avoidable. Here are the actual causes:

• Aadhaar-PAN name mismatch, the name on your PAN and the name on your Aadhaar must match exactly as per GSTN records. Even a missing middle name or a spelling variation causes rejection. Resolve this at the Income Tax portal or UIDAI before filing.
• Address mismatch, the address in REG-01 does not match the utility bill or rent agreement. Punctuation differences, abbreviations, and floor number formatting all trigger queries.
• Missing consent letter, applicants using a residential address without uploading a consent letter from the property owner.
• Blurry or unreadable uploads, a phone photo of a document taken in poor lighting does not meet legibility standards. Scan or use a document-scanning app.
• Bank account in wrong name, a personal current account submitted for a company or LLP registration.
• No DSC for company applicants, companies attempting to use Aadhaar OTP in place of a DSC. The portal will not accept it.
• Incorrect taxpayer type selected, choosing Regular vs Composition vs Casual Taxable Person changes which fields are mandatory.

Timeline if things go wrong:

• Aadhaar authentication successful, approval in 7 working days
• Aadhaar authentication fails or not completed, 30 working days, physical verification may be triggered under Rule 9 of CGST Rules
• Officer raises a query via GST REG-03, you have 7 working days to respond via Form GST REG-04
• No response to REG-03, rejection issued via Form GST REG-05, clock resets after your REG-04 response and the officer gets 7 more working days

Step-By-Step: How To Submit Your Documents On The GST Portal

Step 1 — Generate TRN
Go to gst.gov.in → Services → Registration → New Registration. Select taxpayer type, enter PAN, email ID, and mobile number. Verify both via OTP. The system generates a Temporary Reference Number, TRN, valid for 15 days.

Step 2 — Complete Part-B
Log in using the TRN. Part-B has 10 sections: business details, promoter and partner details, authorised signatory, principal place of business, additional places of business, goods and services, HSN and SAC codes, bank account details, state-specific information, Aadhaar authentication, and document uploads. This is where you upload every document from the checklists above.

Step 3 — Sign And Submit
Submit using DSC, mandatory for companies and LLPs, or Aadhaar OTP e-sign, for individuals, proprietors, and partnership firms. On successful submission, the system generates an Application Reference Number, ARN.

Step 4 — Track Status
Use the Track GST Registration Status Guide and your ARN at gst.gov.in → Services → Registration → Track Application Status to see whether the application is under processing, if a REG-03 query has been raised, or if it has been approved.

Step 5 — Download GSTIN Certificate
On approval, your GSTIN is issued, a 15-digit number structured as: 2-digit state code plus 10-digit PAN plus entity number plus Z plus check digit. Download your GST Registration Certificate in Form GST REG-06 from the portal.

No physical submission is required at any stage. The entire process is online. See the official user guide: Apply For Registration — Normal Taxpayer.

FAQ

Can I Register Without A Physical Office?

Yes. A residential address is acceptable as a principal place of business. Upload a consent letter from the property owner plus a recent utility bill in their name. Ensure the address in REG-01 matches the document exactly to avoid a REG-03 query.

What If My Aadhaar Is Not Linked To My Mobile Number?

Visit an Aadhaar Seva Kendra to update your mobile linkage, or use biometric-based Aadhaar authentication at a nearby GST Seva Kendra. Without successful Aadhaar authentication, processing can extend to 30 working days and may trigger physical verification.

What Documents Are Needed For Voluntary GST Registration Below The Threshold?

The same checklist applies as for mandatory registration. Section 25(3) of the CGST Act permits voluntary registration, which is useful if you want to claim ITC from day one or need GSTIN for platform onboarding. If you prefer hands-off execution, Virtual Accounting by AI Accountant can package documents, complete REG-01, and submit with DSC or Aadhaar e-sign.

Can A Foreign National Or NRI Be A Director And Still Register The Company For GST?

Yes. A passport is accepted in place of Aadhaar for foreign or NRI directors, along with foreign address proof. The company itself must have an Indian PAN and an Indian principal place of business. Ensure the authorised signatory in India has the required PAN, Aadhaar, and DSC where applicable.

What Documents Are Required For GST Registration If I Have No Revenue Yet?

Exactly the same documents. Revenue is not a document criterion. If you need GSTIN for vendor contracts, e-commerce onboarding, or to capture input tax credit from launch, apply voluntarily and upload the standard proofs for your entity type.

Is There A Government Fee For GST Registration?

No. Registration is completely free on the government portal. Be cautious of third parties charging a government fee, the portal itself does not levy one.

Can I Use A Co-Working Space Address For GST Registration?

Yes. Upload a letter from the co-working operator on their official letterhead along with their address proof, plus your agreement or invoice if available. Make sure the exact address lines match what you enter in REG-01.

What Happens If I Submit The Application But Do Not Have A Bank Account Yet?

You can furnish bank details within 45 days of ARN issuance. Proceed with registration and add bank proof post-approval through the portal. Plan to open the account in the exact legal name to avoid payout or refund issues later.

My PAN Shows My Name As Amit K Sharma But Aadhaar Shows Amit Kumar Sharma. Will This Cause A Rejection?

Very likely, yes. Even a middle name truncation can cause a mismatch. Update PAN records via the Income Tax portal or update Aadhaar via UIDAI so the legal name matches exactly before you file REG-01.

Do I Need Separate GST Registrations For My Website And For Amazon Sales?

No. One GSTIN covers all supply channels within a state, including your website, marketplaces, and offline sales. You need separate registrations only for each state where you have a place of business or supply origin.

Do Companies And LLPs Have To Use A DSC, Or Can We Use Aadhaar OTP?

Companies and LLPs must use a Class 2 or Class 3 DSC for signing GST applications and returns. Aadhaar OTP e-sign is not accepted for these entities. Only individuals, proprietors, and partnership firms can submit with Aadhaar OTP.

How Long Does Approval Take If Aadhaar Authentication Fails?

If Aadhaar authentication fails or is not completed, the timeline can stretch to about 30 working days. The officer may conduct physical verification under Rule 9. Respond promptly to any REG-03 queries with clear, legible documents to keep the process moving.

Who Should Be My Authorised Signatory And What Do They Need?

Choose someone available to handle OTPs, respond to notices, and sign returns. They will need PAN, Aadhaar for OTP e-sign if eligible, email, phone, and, for companies and LLPs, a valid DSC. Upload a board resolution or authorisation letter naming them as the authorised signatory.

Can Someone Handle The Entire Registration End To End For Me?

If you want an end-to-end service, Virtual Accounting by AI Accountant can prepare the document set, complete REG-01, manage Aadhaar authentication or DSC signing, and respond to REG-03 queries where needed.

Handling GST registration correctly the first time saves weeks of back and forth with the portal and avoids the cascading ITC problem that comes with a delayed effective registration date. If you would rather hand this off entirely, Virtual Accounting by AI Accountant handles GST registration and ongoing compliance, GSTR-1, GSTR-3B, annual returns, from ₹4,000 per month. Details at https://www.aiaccountant.com/accounting-bookkeeping-services.