Documents required for GST registration

An eligible person is required to take GST registration in India to collect and pay tax to the government and avail of the input tax credit on the inward supplies. For GST registration, the taxpayer needs to submit the documents at the GST portal.

In this article, we have shared the complete list of documents to be submitted for GST registration. Further, the documents vary depending upon the type of entity.

However, few documents like identity proof, address proof, PAN card, photographs, and bank account details are common for all types of entities.

List of Documents required for GST registration | E tax Advisor

List of documents required for GST registration for various entities

GST registration documents for Individuals and Proprietorships

Owner’s identity proof – PAN card and Aadhaar card
Owner’s passport size photograph
Address proof
Bank account details

GST registration documents for Partnership firms and LLP

Partnership deed/LLP registration certificate
Partners PAN card and address proof
Partner’s passport size photograph
Bank details
Address proof of the business place

GST registration documents for Hindu Undivided Family

Pan card of HUF and Karta
Owner’s passport size photograph
Bank details
Address proof of the business place

GST registration documents for Companies

Pan card of the company and all directors
Address proof of all directors
Company’s certificate of incorporation
Memorandum of association and Article of Association
Bank details
Address proof of the business place

GST registration documents for society

Society’s certificate of registration
Pan card of the society and all associated partners or promoters
Photograph of associated partners or promoters
Copy of bank account statement, passbook first page or crossed cheque
Address proof of place of registered office
Authorization letter signed by authorized signatory/signatories

Note:

Photographs shall be accepted in JPEG format, having a maximum size of 100 KB.
Bank account details, i.e., canceled cheque, passbook first page, or crossed cheque allowed in JPEG/PDF format with maximum size 100 KB
Other documents in JPEG or PDF with a maximum size of 1 MB.

Address proof for GST registration

Property tax receipt
Copy of electricity bill
Lease and rent agreement, in case of the, rented or leased property
NOC from the owner, in case of shared property

List of Documents required for GST registration for various categories

GST registration documents for GST practitioner

Applicant’s passport size photograph
Address proof of place, i.e., from where the applicant is performing services
Copy of degree certificate
Copy of pension certificate, in case of retired government officials

GST registration documents for TDS or TCS registration

Passport size photograph of the officer and authorized signatory’s
Proof of appointment of authorized signatory
Tax deductor/collector address proof
PAN and TAN number of the person

GST registration documents for Non-resident taxable person (NRTP)

Passport size photo of an Indian authorized signatory
Appointment proof of an Indian authorized signatory
Bank account details (in India)
Address proof of place of business
Other documents:
In case of individuals: Copy of the passport of NRTP and VISA details.
In case of a business entity incorporated outside India: Unique number to identify the company’s location

GST registration documents for Casual Taxable Person (CTP)

Passport size photo of an Indian authorized signatory
Appointment proof of an Indian authorized signatory
Business constitution proof
Bank account details (in India)
Address proof of place of business