Documents needed for GST registration: a practical checklist

The application is made in the name of the business as it appears on its PAN. For a proprietorship that means the proprietor; for a partnership firm, LLP or company it is the entity itself. Everything else you upload has to be consistent with that name, so settle it first.

You also need to decide who the primary authorised signatory will be. That person receives the one-time passwords and is the one who signs and submits the application, so choose someone who can be reached on the mobile number and e-mail you will enter.

• PAN of the business or, for a proprietorship, of the proprietor. PAN is mandatory for GST registration.
• Aadhaar details of the proprietor, the partners or directors, and the primary authorised signatory. The portal uses Aadhaar authentication for these people, which requires the mobile number linked to their Aadhaar.
• A working mobile number and e-mail address, which the portal verifies by one-time password.

The application asks for the principal place of business and a document that supports it. What is accepted depends on how you hold the premises:

• Premises you own: a property tax receipt or an ownership document, often together with a recent utility bill.
• Rented premises: the rent agreement and the owner’s ownership proof, with a recent utility bill, and a consent letter from the owner where the portal asks for one.
• Shared or home-based premises: ask us before you apply. What is acceptable depends on your situation.

• Photographs of the proprietor, each partner or director and the authorised signatory, in the format and size the portal accepts.
• Bank account details. At present the application lets you add these after registration, but keep a cancelled cheque or the first page of the bank statement ready.
• For firms and companies: the partnership deed, LLP agreement or certificate of incorporation, and the document that authorises the signatory to act for the business.

When the application is submitted the portal gives you an Application Reference Number (ARN), which you can use to follow its progress. The department may ask for clarification or more documents; answer within the time shown on the notice and keep the answer consistent with what you submitted.

Once registration is granted, the obligations begin: issuing tax invoices, filing the returns that apply to you and keeping records. Our guide to GST return filing explains what that looks like in practice.

• The name on the address proof, bank record and PAN does not match.
• The utility bill is old, or does not show the business address.
• The Aadhaar-linked mobile number is not with the person who is trying to authenticate.
• The authorised signatory’s authorisation is missing or does not name the right person.

• GST registration in Modasa
• GST compliance & returns in Modasa
• Company & business registration in Modasa

The rules, forms and due dates for this work are published by the authorities. Always check them for the current position:

• GST portal user guide: applying for registration(opens in a new tab)
• GST portal (gst.gov.in)(opens in a new tab)