Goods and Services Tax (GST) registration is a legal gateway for businesses in India, enabling tax compliance and access to the formal economy. The GST law prescribes a structured process and a checklist of documents that applicants must furnish for registration. These documentary requirements vary based on the nature and constitution of the applicant’s business. Below, you’ll find a detailed and updated overview of the documents required for GST registration in 2025.
1. Commonly Required Documents for All Applicants
Regardless of the business structure, the following key documents are typically needed:
- PAN Card: Mandatory for all business entities (except for some special registrants such as non-resident taxable persons and UN bodies).
- Aadhaar Card: Required for identity and authentication of the owner or authorized signatory.
- Photograph: Recent passport-size photograph of the proprietor, partners, directors, or authorized signatories, saved in JPEG format not exceeding 100 KB.
- Business Address Proof (see Section 4 for full list): This can include electricity bills, rent or lease agreements, property tax receipts, or municipal khata copies.
- Bank Account Details: A copy of a cancelled cheque, bank statement, or passbook containing the business’s name and account number.
2. Entity-Specific Documentation
a) Individual/Sole Proprietor
- PAN Card and Aadhaar Card of the proprietor
- Owner’s photograph
- Business address proof
- Bank details
b) Partnership Firm/LLP
- PAN Card of the partnership/LLP
- Partnership deed or LLP Agreement
- PAN and Aadhaar of all partners or designated partners
- Photographs of all partners and authorized signatory
- Proof of appointment for authorized signatory
- Bank details
- Business address proof****
c) Hindu Undivided Family (HUF)
- PAN Card of the HUF
- PAN and Aadhaar of the Karta
- Photograph of the Karta
- Address and bank details as above
d) Company (Public/Private/Indian/Foreign)
- Company’s PAN Card
- Certificate of incorporation (by Ministry of Corporate Affairs)
- Memorandum and Articles of Association (MoA and AoA)
- PAN and Aadhaar of authorized signatory (must be Indian resident even for foreign company branches)
- PAN and address proof of all company directors
- Photographs of directors and authorized signatory
- Board resolution/other proof of appointment of authorized signatory
- Address and bank details****
e) Other Entities (Trust, Society, Government Department, UN/bodies, etc.)
- Registration certificate from relevant authority
- PAN of the entity
- PAN/Aadhaar and photographs of key persons
- Proof of appointment for authorized signatory
- Address and bank details
3. Documents Based on Special GST Registrations
Regular/Composition Dealer
- Entity and ownership proof (as above)
- Principal place of business address proof
- Bank account details
GST Practitioner
- Degree certificate or professional qualification proof
- Address proof of practice
- Photograph
TDS/TCS Registrant
- PAN and TAN number of the deductor or collector
- Proof of authorized signatory appointment
- Address proof
Non-resident/Foreign Entity
- Proof of principal place of business in India, if any
- Passport and VISA (for individuals), foreign registration or incorporation certificate (for companies)
- Indian bank details
- Proof/appointment of authorized Indian signatory
Casual Taxable Person
- Proof/appointment of an Indian authorized signatory
- Business constitution document
- Address and bank details
4. Proof of Principal Place of Business
This is one of the most critical requirements. The following documents can be accepted:
- Ownership Premises: Property tax receipt, municipal khata, electricity bill, ownership deed.
- Rented/Leased Premises: Valid rent/lease agreement along with a supporting utility bill (electricity/water/landline).
- Consent Arrangement: Consent letter from the owner, accompanied by the owner’s proof of ownership and identity.
- Shared/No Agreement Premises: Consent letter, the owner’s proof, and sometimes the ID proof of the lessor.
- Other cases: Any similar documents as provided under local/state regulations may be considered valid.
5. Bank Account Proof
One of the following is required:
- Cancelled cheque (bearing pre-printed entity name)
- Bank statement (first and last page)
- Passbook copy
Format must typically be JPEG or PDF, not exceeding 100 KB.
6. Additional Notes and Verification
- PAN is always mandatory except for government/UN bodies.
- Each document uploaded should meet portal size and format requirements, primarily JPEG or PDF files.
- The GSTN system may require Aadhaar and biometric authentication depending on the applicant’s option or risk category (as of 2025 guidelines).
- If the official finds discrepancies or incorrect documentation during review, the applicant is notified, and amendments or additional documents may be demanded.
Conclusion
Being aware and prepared with the correct documents is essential for a smooth GST registration process, avoiding delays or rejection by tax authorities. Requirements depend on the business constitution, nature of business activity, and type of registration needed—so reviewing the latest advisories and official guidelines before applying remains crucial. This approach ensures prompt approval, legal compliance, and uninterrupted business operations.
