GST registration documents

For every applicant

• PAN of the business (the proprietor’s PAN, for a proprietorship)
• Mobile number and email address for OTP verification
• Nature of business and the main goods or services (HSN / SAC codes, if known)
• Date business started, or is expected to start

Proprietors, partners, directors and authorised signatory

• PAN and Aadhaar of each proprietor, partner, designated partner or director
• Recent passport-size photograph of each
• Residential address of each
• Letter of authorisation or board resolution naming the authorised signatory

Proof of constitution

• Partnership firm: partnership deed
• LLP: certificate of incorporation and LLP agreement
• Company: certificate of incorporation, MOA and AOA
• Trust or society: registration certificate and trust deed or bye-laws

Principal place of business

• Latest electricity bill, property tax receipt or municipal khata copy
• Rent or lease agreement, if the premises are rented
• No-objection certificate from the owner, if the premises are shared or owned by a relative
• Same documents for each additional place of business, if any

Bank details

• Cancelled cheque, or first page of passbook / bank statement showing the account holder’s name, account number and IFSC

Digital signature

• Class 3 digital signature certificate (DSC) of the authorised signatory, for companies and LLPs

The GST department may ask for more documents during verification, and may require a physical verification of the business premises.