Documents Required for GST Number Registration

In the Indian business landscape, the Goods and Services Tax (GST) number is more than just a tax identification; it is a badge of legitimacy. Whether you are a freelancer in Faridabad, a startup in Bengaluru, or a trading firm in Delhi NCR, obtaining your GSTIN (Goods and Services Tax Identification Number) is the first step toward formalizing your business.

However, the registration process is notorious for one specific hurdle: document rejection.

As of late 2025 and heading into 2026, the GST portal has become stricter. With the introduction of biometric authentication and closer scrutiny under new rules like Rule 9A and 14A, a simple mismatch in your address proof or a blurry PAN card scan can lead to a query (Show Cause Notice) or outright rejection.

This guide is not just a list; it is a detailed breakdown of every document you need, formatted exactly how the tax officers want to see it. We will cover the specific requirements for different business types, the critical “Proof of Address” dilemma, and the technical file specifications you must adhere to.

The Non-Negotiables (For All Applicants)

Before we categorize by business type, there are two documents that every single applicant, regardless of whether you are a street vendor or a multinational corporation, must have ready.

1. Permanent Account Number (PAN)

The GST system is inextricably linked to your Income Tax data.

• For Proprietors: You need your individual PAN card.
• For Companies/LLPs: You need the entity’s PAN card.
• The Crucial Detail: The name on the GST application must match the name on the PAN database character for character. If your PAN says “Rahul K. Sharma” but you apply as “Rahul Kumar Sharma,” the automated validation system may flag it.

2. Aadhaar Card (For Authentication)

In 2025, Aadhaar authentication is virtually mandatory.

• Why it matters: If you opt for Aadhaar authentication, your registration can be deemed “low risk” (under the new Rule 9A), potentially leading to a “fast-track” approval within 3 working days.
• The Link: Ensure your mobile number is linked to your Aadhaar. You will need to receive and enter an OTP during the application process.

Documents by the Constitution of Business

The requirements change slightly depending on how your business is legally structured. Find your category below.

A. Sole Proprietorship (The Most Common)

If you are an individual running a business (freelancers, shop owners, consultants), this is you. You do not need a separate “Certificate of Incorporation.”

1. Proprietor’s PAN Card.
2. Proprietor’s Aadhaar Card.
3. Owner’s Photograph: A passport-sized photo (JPEG format, <100 KB).
4. Proof of Address: (Detailed in Part 3).
5. Bank Account Proof: A cancelled cheque, passbook front page, or bank statement. It must show the name of the proprietor or the trade name.

B. Partnership Firm

1. PAN Card of the Partnership Firm.
2. Partnership Deed: This acts as your “Proof of Constitution.” It must be executed on valid stamp paper.
3. Identity Proofs of ALL Partners: PAN and Aadhaar for every partner.
4. Photographs of ALL Partners.
5. Proof of Authorized Signatory: A “Letter of Authorisation” signed by all partners, designating one partner (or an outsider) to sign the GST forms.
6. Proof of Address.

C. Limited Liability Partnership (LLP)

1. PAN Card of the LLP.
2. Certificate of Incorporation (COI): Issued by the MCA (Ministry of Corporate Affairs).
3. LLP Agreement.
4. Identity Proofs of Designated Partners.
5. DSC (Digital Signature Certificate): Unlike proprietors, LLPs must use a Class 3 DSC to sign the application.

D. Private Limited / Public Limited Company

1. Company PAN Card.
2. Certificate of Incorporation (COI).
3. Memorandum of Association (MOA) & Articles of Association (AOA).
4. Identity Proofs of All Directors: PAN and Aadhaar.
5. Board Resolution: A formal document where the Board of Directors appoints an “Authorized Signatory” for GST purposes.
6. DSC (Digital Signature Certificate): Mandatory for companies.

The “Address Proof” (The #1 Reason for Rejection)

This is where 80% of applicants face issues. The tax officer needs to know that your business physically exists. The requirements differ based on your ownership of the premises.

Scenario 1: You Own the Premises

If you are running the business from your own house or a shop you bought:

• Primary Document: Latest Property Tax Receipt OR Municipal Khata copy.
• Secondary Document: Latest Electricity Bill (not older than 2 months).
• Note: The name on the bill must match the proprietor/entity name.

Scenario 2: Rented / Leased Premises

If you are a tenant:

• Valid Rent Agreement: It should be on stamp paper (usually ₹100 or as per state law), valid for at least 11 months, and signed by both landlord and tenant.
• Supporting Proof: An electricity bill in the name of the landlord.
• Why the Electricity Bill? It proves that the landlord actually owns the place they are renting to you.

Scenario 3: Consented Premises (Family Owned)

This is very common in India. You are starting a business from your father’s or spouse’s house, and you don’t pay rent. You cannot upload a rent agreement here.

• Consent Letter: A declaration signed by the owner (e.g., your father) stating they have no objection to you running a business there.
• Owner’s ID Proof: PAN/Aadhaar of the relative.
• Electricity Bill: In the name of the relative.

Pro-Tip for Shared Spaces/Coworking:
If you use a coworking space, you need a specific “Coworking Agreement” and usually a customized utility bill or a “Letter of Acceptance” from the coworking provider stating your specific desk/cabin number.

Part 4: Understanding the “Consent Letter” Format

Since the “Consent Letter” is not a standard government form, many people get confused. It is simply a typed letter.

Part 5: Bank Account & Technical Specifications

You do not necessarily need a “Current Account” to apply for GST Number. You can apply with a Savings Account (for Proprietorships), but you must update it to a Current Account later if required by your bank’s policy.

Accepted Documents:

1. Cancelled Cheque: Must have the account holder’s name printed on it. A cheque without a printed name is often rejected.
2. Bank Passbook: First page showing Account Number, IFSC, and Name, along with the latest transaction page.
3. Bank Statement: A certified statement (PDF) from your net banking.

The Technical “File Size” Checklist

The GST Portal (GSTN) is very strict about file sizes. If your files are too big, the upload will fail. If they are too small and blurry, the officer will reject them.

Optimization Tips:

• Scan in 150-200 DPI: This is the “sweet spot” where text is readable but the file size remains low.
• PDF Compression: Use free online tools to compress your PDF if your Rent Agreement (which might be 5-6 pages) exceeds 1 MB.

New Rules for GST Registration

Being aware of the latest amendments can save you weeks of delay.

1. Rule 9A & 14A (Fast Track Registration)
   The government has introduced a risk-based registration grant. If you have a clean tax record and opt for Aadhaar Authentication, and your profile is deemed “low risk” by the system, your registration can be auto-approved within 3 working days.
2. Mandatory Geocoding
   When filling out your address, the portal now asks you to pin your location on a map. Ensure the pin matches the address on your electricity bill exactly. A discrepancy between the “geocoded” address and the “uploaded” address is a growing cause for site verification notices.
3. Biometric Verification (State Specific)
   In states like Gujarat, Andhra Pradesh, and parts of Puducherry, pilot projects for biometric-based Aadhaar authentication are running. If flagged, you may be asked to visit a “GST Seva Kendra” to physically verify your biometrics before the number is issued.

Conclusion:

GST Registration is not difficult, but it is precise. The government wants to weed out “shell companies” and “fake invoices,” so they view every blurry document or mismatched name with suspicion.

By gathering the documents listed above, ensuring they are clear, legible scans, and formatting them to the correct file size, you turn a potential month-long struggle into a smooth, 3-to-7-day process.

Frequently Asked Questions (FAQ)

Q1: Can I use a residential address for GST registration?
Yes. You can absolutely register your home as your business address. You just need the electricity bill and the ownership deed (or consent letter if it belongs to parents). However, be aware that tax officers may visit for physical verification, so the address must be genuine.

Q2: Is a Digital Signature Certificate (DSC) mandatory for Proprietors?
No. Sole proprietors can sign their application using an Aadhaar-based E-Sign (OTP). However, Companies (Pvt Ltd) and LLPs must use a Class 3 DSC token.

Q3: What if I don’t have a rent agreement yet?
You cannot apply without proof of possession. You must execute a rent agreement before applying. A verbal agreement is not valid for GST purposes.

Q4: My electricity bill is in the previous owner’s name. What do I do?
You need to get the meter transferred or provide the “Sale Deed” / “Registry” showing you bought the house, along with the old electricity bill. The Sale Deed proves ownership even if the meter name hasn’t changed on the bill yet.

Q5: Can I hide my personal details?
GST documents are public records to an extent. The “Authorised Signatory” details (phone/email) will be used for all OTPs. Ensure you use a phone number that is active and accessible to you, not just your accountant.