GST Registration – Documents Required

The following documents must be submitted by regular taxpayers applying for GST registration.

• PAN Card of the Business or Applicant
• GST registration is linked to the PAN of the business. Hence, PAN must be obtained for the legal entity before applying for GST Registration.
• Identity and Address Proof along with Photographs
• The following persons are required to submit their identity proof and address proof along side photographs. For identity proof, documents like PAN, passport, driver’s license , aadhaar card, or voters card are often submitted. For address proof, documents like passport, driver’s license , aadhaar card, voters card , and card are often submitted.
• Proprietary Concern – Proprietor
  Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted)
  Hindu Undivided Family – Karta
  Company – director , Directors and therefore the Authorised Person
  Trust – Managing Trustee, Trustees and Authorised Person
  Association of Persons or Body of people –Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted)
  Local Authority – CEO or his equivalent
  Statutory Body – CEO or his equivalent
  Others – Person(s) in Charge
  Business Registration Document
• Proof of business registration must be submitted for all kinds of entities. For proprietorships, there’s no requirement for submitting this document, because the proprietor and proprietorship are considered an equivalent legal entity.
• In the case of a partnership firm, the partnership deed must be submitted. In case of LLP or Company, the incorporation certificate from MCA must be submitted. For other sorts of entities like society, trust, club, department or body of people , a registration certificate are often provided.
• Address Proof for Place of Business
• For all places of business mentioned within the GST registration application, address proof must be submitted. The following documents are acceptable as address proof for GST registration.
• For Own premises
• Any document in support of the ownership of the premises like Latest land tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For Rented or Leased Premises
• A copy of the valid rental agreement with any document in support of the ownership of the premises of the Lessor like Latest land tax Receipt or Municipal Khata copy or copy of Electricity Bill. If a rental agreement or lease deed isn’t available, then an affidavit thereto effect along side any document in support of the possession of the premises like a copy of an electricity bill is acceptable.
• SEZ Premises
• If the principal place of business is found in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by the govt of India are required to be uploaded.
• All Other Cases
• For all other cases, a replica of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, an equivalent documents are often uploaded.
• Bank Account Proof
• Scanned copy of the primary page of the bank passbook or the relevant page of statement or scanned copy of a canceled cheque containing the name of the Proprietor or Business entity, checking account No., MICR, IFSC and Branch details including code.