As part of the Central Goods and Services Tax Act, 2017 (CGST Act) regime, GST registration is mandatory for businesses whose aggregate turnover crosses the prescribed threshold, or who are otherwise required to register (such as inter-state suppliers or e-commerce operators). In a major facilitation step, the government has introduced a simplified registration scheme under which eligible “low-risk” applicants can obtain registration within three working days from the date of submission of the application.
Proper documentation ensures smooth approval of your GSTIN and avoids rejection or delay in verification.
🔹 1. Basic Documents Required for All Applicants
Irrespective of the type of business, the following documents are required for all categories:
| Document Type | Purpose / Description |
|---|---|
| PAN Card | Permanent Account Number of the applicant (individual/company/firm). |
| Aadhaar Card | Aadhaar authentication is mandatory for primary authorized signatory and proprietor/partners/directors. |
| Photograph | Passport-size photo of proprietor/partner/director/trustee. |
| Proof of Business Address | Depending on ownership type (ownership/rent/leased/shared). Rent Agreement with NOC of owner, Electricity bill, Property Tax Receipt etc. |
| Digital Signature (DSC) | Required for Companies and LLPs for verification. Others may use EVC (OTP). |
🔹 2. Proof of Business Place
The address proof depends on the nature of property ownership:
🏠 (A) Owned Property:
- Latest Property Tax Receipt, Electricity Bill, or Municipal Khata copy.
🏢 (B) Rented / Leased Property:
- Rent Agreement / Lease Deed (in business name or applicant’s name), and
- Electricity Bill / Property Tax Receipt of the premises owner.
🤝 (C) Shared Premises:
- Consent Letter or No Objection Certificate (NOC) from the owner,
- Supporting ownership proof (e.g., electricity bill or property tax receipt).
🔹 3. Business Type-Wise Documents
🧑💼 (A) Proprietorship Firm
- PAN and Aadhaar of proprietor
- Photo of proprietor
- Proof of business address
👥 (B) Partnership Firm / LLP
- Partnership Deed or LLP Agreement
- PAN card of partnership firm / LLP
- PAN & Aadhaar of all partners/designated partners
- Photos of all partners
- Proof of business premises
- Authorisation Letter or Board Resolution authorising one partner as authorised signatory
🏢 (C) Private Limited Company / Public Limited Company
- Certificate of Incorporation (CIN) issued by MCA
- Memorandum of Association (MOA) and Articles of Association (AOA)
- PAN card of company
- PAN & Aadhaar of directors
- Board Resolution authorising a director to act as authorised signatory
- Digital Signature Certificate (DSC) of authorised signatory
- Proof of principal place of business
🙏 (D) Trust / Society / NGO
- Registration certificate of trust/society
- PAN card of the entity
- PAN & Aadhaar of trustees/office bearers
- Proof of business address
- Authorisation letter for the authorised signatory
🔹 4. Additional Documents (If Applicable)
| Situation | Additional Documents Required |
|---|---|
| SEZ Unit / Developer | SEZ Letter of Approval issued by Government of India |
| Casual Taxable Person | Valid ID proof, details of business, and estimated turnover |
| Non-resident taxable person | Passport and proof of business in India |
| E-commerce seller | Agreement with e-commerce operator, if applicable |
🔹 5. Aadhaar Authentication (Mandatory Since 2020)
- Aadhaar authentication is required for all individuals such as proprietors, partners, or directors.
- It enables fast-track approval within 3 days under the simplified registration process (Rule 8 & 9).
- Failure to authenticate Aadhaar may lead to physical verification of premises by the department.
🔹 6. File Format & Uploading Tips
✅ Upload all documents in PDF or JPEG format (maximum 1 MB each).
✅ Ensure clarity and name matching with PAN and Aadhaar.
✅ Electricity bill should be recent (within 2 months).
✅ Proprietorship name should match PAN database; if different, use trade name carefully.
💡 Practical Tip from GST Professional
Always ensure the Authorised Signatory’s mobile number and email ID are active and linked with Aadhaar.
Use Aadhaar authentication to avoid physical verification and get your GSTIN approved faster.
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