Documents Required for GST Registration

To register for GST in India you apply online on the GST portal, in Form GST REG-01. Under the CGST Rules, the application has two parts, and Part B goes with the documents specified in the form. This guide lists them: what every applicant needs, what changes with the type of business, and how to prove where the business is run from.

It is about FORM GST REG-01. A non-resident taxable person, a person who deducts or collects tax at source, and some online-service suppliers from outside India use other forms. The guide follows CBIC Circular No. 257/03/2026-GST of 26 October 2026, which gives guidelines for applicants, and the GST portal's own guides.

It covers documents, not who must register. Whether a business has to register depends on rules in the CGST Act that this guide does not cover. The form and the document lists can change, so always follow the list the portal shows you for your own case.

The short version

• You apply on the GST portal. The portal checks your PAN, and the people named in the application have their Aadhaar authenticated.
• Every applicant uploads photographs, proof of the place of business and, for most types of business, proof of how it is constituted.
• The circular gives formats for an affidavit for inherited premises, an undertaking where there is no rent agreement, and a consent letter.
• Companies and LLPs sign the application with a digital signature certificate. Other applicants can sign with e-sign or a one-time code.
• The circular tells officers to stick to the listed documents. It says an Udyam certificate is not required and is not proof of the place of business.

What the portal asks first

You start with your PAN, the legal name, the State and district of the principal place of business, and an email address and mobile number. The legal name must match the PAN database. For a company, the circular says it must also match the incorporation certificate. For a proprietorship, enter the proprietor's name.

The portal sends one-time codes and gives you a temporary reference number. Keep it. The guide says a saved draft is purged if you do not submit it in time, and the portal shows the date. The portal then opens the main application. This is where the documents go.

Documents every applicant needs

Photographs

Upload a recent colour photograph of each person the circular names for your type of business, and of the authorised signatory. For a proprietorship that is the proprietor. For a partnership firm or LLP it is the partners. For an HUF it is the karta. For a company it is the managing director or the authorised person. For a trust it is the managing trustee. For an association it is the members of the managing committee.

The photograph must show the person's full front face. It must not be a group photograph or a copy of an identity document such as a PAN or Aadhaar card. The circular warns that a wrong photograph can lead to a query or to rejection. Use JPEG, and check the size limit on the form before you upload. The portal rejects a blank file.

Details of the owners

Who you list depends on the type of business. For a proprietorship, list the proprietor. For a partnership firm or LLP, list the managing partner and all other partners. For an HUF, list the karta. For a company, list the managing director and all whole-time directors. For an association, list the members of the managing committee. For a trust, list the members of the board of trustees. For each person, have ready:

• name, father's name, date of birth and gender
• mobile number and email address
• PAN, and Aadhaar number if available
• a DIN, if the person has one
• residential address and designation
• a passport number, if the person is not an Indian citizen

The circular says a DIN is mandatory for the directors of a company and for the designated partners of an LLP. It adds that the portal validates the DIN through the Ministry of Corporate Affairs.

The authorised signatory

One person signs the application and acts for the business on the portal. Give that person's details and photograph, and upload proof of the appointment. The circular asks for an authorisation letter from the proprietor, the partners, the board, the trust or the managing committee. The portal's checklist also lists a copy of the board or managing committee resolution together with the signatory's acceptance letter. The primary authorised signatory signs the application digitally.

Proof of the place of business

You choose the type of premises on the form, and then upload the documents for that type. The address on the form must match the address on the document. Give a complete and specific address, down to the shop, house or flat, with the correct PIN code. Upload documents that are clear, complete and legible. A post office box is not accepted, and photographs of the premises are not required.

• Premises you own. The premises count as yours only if they are in your own name. Upload any one of these in your name. They are the latest property tax receipt, a municipal khata copy, a document certifying property identification, the latest electricity bill and the latest water bill. If the premises are in the name of a parent, spouse, sibling, partner or director, do not choose "own". Choose consent, rented or leased, or shared.
• Inherited premises. If a deceased ancestor owned the premises and no document is in your name, upload the ancestor's death certificate and an affidavit in the circular's format. The affidavit is made on non-judicial stamp paper before a First-Class Judicial Magistrate, an Executive Magistrate or a Notary Public. Add any one of the ownership documents above, in the ancestor's name or yours.
• Rented or leased premises with a registered agreement. Where the law requires the agreement to be registered, upload the valid registered rent or lease agreement.
• Rented or leased premises where registration is not required. Upload the rent or lease agreement with any one of the ownership documents above in the landlord's name. If the electricity or water connection is in your name, the circular accepts that bill with the agreement in place of the landlord's document.
• Rented or leased premises with no agreement. Upload an undertaking in the circular's format. Add a document that shows you possess the premises, such as the latest electricity or water bill with your name and the full address.
• Premises owned by someone else, with their consent. Upload a consent letter in the circular's format and any one of the ownership documents above in the owner's name. See the next section.
• Co-working space. Upload the membership agreement. It must show the period, the suite, cabin or desk allotted to you, and whether the provider owns the premises or rents them. If the provider owns them, add one of the ownership documents in the provider's name. If the provider rents them, add the registered rent or lease agreement between the owner and the provider.
• A special economic zone. Units and developers upload the Letter of Approval or Letter of Permission, with due validity, issued by the Development Commissioner of the zone. A unit needs its own registration even if you already hold one for premises outside the zone.

The circular says an Udyam or MSME certificate is neither required nor accepted as proof of the place of business.

The consent letter

A consent letter is needed when the premises belong to someone else who lets you use them. That includes a family member, such as a spouse, a parent or a sibling, and a partner or director. The circular gives a format. The owner signs it on plain paper. The letter names the owner and the applicant, describes the premises, and states the relationship between them. The format also asks for the owner's PAN and contact number.

Attach any one of the ownership documents above in the owner's name. If the premises have more than one owner, the circular asks for the consent of all of them. The format lets the owner permit the whole premises or a clearly marked part of them.

Bank account

The circular says bank details are not mandatory when you apply. It advises you to give them if you have them. The account must be in the applicant's name and obtained on the applicant's PAN. Upload the first page of the passbook, a page of the bank statement or a cancelled cheque. Rule 10A of the CGST Rules requires a registered person to furnish the details within a period after registration. The portal's form shows what it asks for.

Documents by type of business

Proprietorship

You need the proprietor's PAN, photograph, bank account details as applicable, and the proof of the place of business. The circular's checklist lists no separate document for the constitution of a proprietorship. The portal checks the constitution you select against the PAN database. The proprietor can sign with e-sign or a one-time code. E-sign works only if the signatory's Aadhaar number is in the form.

Partnership firm

• The firm's PAN.
• The partnership deed, or any proof that substantiates the constitution.
• The details and photographs of the partners, including the managing partner, and of the authorised or designated partners.
• The authorised signatory's proof of appointment.
• The bank account details, as applicable.
• The proof of the place of business.

CBIC's April 2025 instruction tells officers to ask for the partnership deed and not for extras. It names an Udyam certificate, an MSME certificate, a shop establishment certificate and a trade licence as papers that should not be sought for this purpose.

LLP

• The LLP's PAN.
• Proof of constitution. The circular's checklist row for partnership firms and LLPs lists a partnership deed or any proof that substantiates the constitution, a certificate of incorporation and a certificate of establishment.
• The details and photographs of the designated partners, with their DINs.
• The authorised signatory's proof of appointment.
• The bank account details, as applicable.
• The proof of the place of business.

An LLP signs the application with a digital signature certificate.

Private Limited company

• The company's PAN.
• Its certificate of incorporation or certificate of establishment, as the circular's checklist lists.
• The details and photographs of the managing director and the directors, with their DINs.
• The authorised signatory's proof of appointment, such as a board resolution with an acceptance letter.
• The bank account details of the company, as applicable.
• The proof of the place of business.

A company signs the application with a digital signature certificate.

Trusts, societies, clubs and other bodies

These upload their registration certificate or any proof that substantiates the constitution. The circular's checklist also asks for more. That is the PAN, the photographs of the trustees or committee members, the authorised signatory's photograph, the bank account details and the proof of the place of business.

Aadhaar authentication

The portal asks for Aadhaar authentication of the people named in the application. Who must do it depends on the type of business:

• A proprietorship, partnership firm or HUF: one proprietor, partner or karta, and the primary authorised signatory.
• A company: the primary authorised signatory and one director.
• An LLP: one designated partner, and the primary authorised signatory.
• A society, club, trust or association of persons: one member of the managing committee, and the primary authorised signatory.

Each person gets a link by email and mobile. The link works once and is valid only for a limited time. You get the application reference number (ARN) only after everyone has finished. If anyone does not finish in time, no ARN is issued.

Some applicants, chosen by risk checks, must also complete a biometric check at a GST Suvidha Kendra. The CGST Rules say the application is complete only after that step. If you do not opt for Aadhaar authentication, the rules ask for a photograph and a check of your original documents at a facilitation centre instead. The circular says opting for Aadhaar authentication gets the application processed at the earliest. Without it, or if the portal flags the application, the officer can verify the place of business in person.

Signing the application

• Companies and LLPs: a digital signature certificate is compulsory.
• Other applicants: e-sign, if the authorised signatory's Aadhaar is in the form, or EVC. EVC is a one-time code sent to the authorised signatory's email and mobile registered on the GST portal.

Rule 14A: an option on the form

Rule 14A of the CGST Rules lets some applicants get registration electronically. It is for an applicant who has applied under rule 8 and whose monthly output tax on supplies to registered persons is within a limit set by the rules. The rules set the limit, and it can change. Check the current limit on the GST portal before you choose the option.

The application form has a field called "Option for registration under Rule 14A". You select Yes only if you meet the condition.

• You must have opted for Aadhaar authentication. If you select Yes, Aadhaar authentication must also be Yes.
• After successful Aadhaar authentication, the portal grants registration electronically within the time the rules allow.
• You cannot get a second registration under this rule in the same State or Union territory against the same PAN.
• A separate process, FORM GST REG-32, lets you withdraw from the option. The circular says the portal handles it like a normal registration application, with the documents the form specifies.

Prepare the documents in this guide, and check what the form asks for when you choose the option.

After you apply

After the ARN, the proper officer checks the application. The circular lists the only cases in which the officer may ask for more, through a notice in FORM GST REG-03:

• a document is incomplete or not legible
• the address does not match the document, or the document is not valid proof of the address
• the address is incomplete or vague

Other points the circular makes:

• You reply in FORM GST REG-04. If you do not reply in time, the application can be rejected, and a rejection comes in FORM GST REG-05.
• If your application is rejected, you can apply again after correcting the deficiencies the order names.
• Officers should not ask for unwarranted documents or raise presumptive queries. The circular's examples are a residential address in another city or State, and an Udyam certificate.
• Officers check a utility bill or property tax receipt only for the applicant's name and address. For a rent or lease agreement, they check its validity, both names and the exact address.
• Registration is deemed approved if the officer takes no action within the time that rule 9 sets.
• If you are aggrieved by a delay or an unwarranted query, you can complain. The circular names the jurisdictional Chief Commissioner of Central Tax or Commissioner of State Tax, on a special email that office has set up.

The registration certificate is issued in FORM GST REG-06 after the officer approves the application. The CGST Act says registration is granted or rejected after verification within a prescribed period. It is deemed granted if that period ends with no deficiency communicated to the applicant. The circular says the whole process is online and faceless. The exceptions are a physical verification of the premises and a visit to a facilitation centre.

Questions

What documents are required for GST registration?

Photographs, the details of the owners and of the authorised signatory, and proof of the place of business. You also need proof of how the business is constituted, such as a partnership deed for a partnership firm or a certificate of incorporation for a company. Bank details are not mandatory when you apply, but the circular advises giving them. The application is signed with a digital signature certificate, an e-signature or an electronic verification code.

What documents does a proprietor need for GST registration?

The proprietor's PAN and photograph, bank account details as applicable, and the proof of the place of business. For premises in your own name that is an ownership document, such as a property tax receipt or an electricity bill. For rented premises it is the rent or lease agreement, and sometimes an ownership document. For premises owned by a family member it is a consent letter and an ownership document in their name.

What is a consent letter for GST registration?

It is a letter from the owner of the premises that lets you use them as your place of business. The circular gives a format. The owner signs it on plain paper, and it goes with one document that shows the owner owns the premises. The letter names the owner and you, describes the premises and states your relationship.

Do I need an Udyam certificate or a trade licence to register for GST?

No. The circular says an Udyam or MSME certificate is neither required nor accepted as proof of the place of business. CBIC's April 2025 instruction also names a shop establishment certificate and a trade licence as papers officers should not ask for. For a partnership firm, the instruction told officers to accept the partnership deed as proof of constitution.

What is Rule 14A for GST registration?

It is an option on the application form that lets some applicants get registration electronically. It is for an applicant whose monthly output tax on supplies to registered persons is within a limit set by the rules. You must have opted for Aadhaar authentication. After successful authentication, registration is granted electronically within the time the rules allow.

In what format do I upload the documents?

The portal's guide says PDF or JPEG for the documents. Check the size limit on the form before you upload.

Do I need a digital signature for GST registration?

A company or an LLP must sign with a digital signature certificate. Other applicants can sign with e-sign or a one-time code.

We can prepare this with you

We collect your documents, check them against the portal's list, and our chartered accountant partners file the application. See business registration and tax and GST filing for how that works.

Find out what your current setup really costs you, in money, time and effort. Free, no obligation. Book a free consultation and we meet on Google Meet, by appointment.

Last checked: 9 November 2026. Rules change, so we confirm what applies to your business in your consultation.