Different sets of documents for GST will be required depending On the constitution of your business and the type of GST registration you are seeking.

We here covers the Document For GST Checklist based on :

1.Constitution of Business

The following documents are required for GST depending on the types of business or constitution(Individual/Company etc).

GST Registration Documents Checklist

  1. Sole proprietor / Individual :
    • PAN card of the owner
    • Aadhar card of the owner
    • Photograph of the owner (in JPEG format, maximum size – 100 KB)
    • Bank account details*
    • Address proof**
  2. Partnership firm (including LLP) :
    • PAN card of all partners (including managing partner and authorized signatory)
    • Copy of partnership deed
    • Photograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
    • Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
    • Aadhar card of authorised signatory
    • Proof of appointment of authorized signatory
    • In the case of LLP, registration certificate / Board resolution of LLP
    • Bank account details*
    • Address proof of principal place of business**
  3. HUF :
    • PAN card of HUF\
    • PAN card and Aadhar card of Karta
    • Photograph of the owner (in JPEG format, maximum size – 100 KB)
    • Bank account details*
    • Address proof of principal place of business**
  4. Company (Public and Private) (Indian and foreign) :
    •  PAN card of Company.
    • Certificate of incorporation given by Ministry of Corporate Affairs.
    • Memorandum of Association / Articles of Association.
    • PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration.
    • PAN card and address proof of all directors of the Company.
    • Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB).
    • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB).
    • Bank account details*.
    • Address proof of principal place of business**.

Bank account details:

For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB)

 Address proof:

Upload any one of the following documents:
  • Property tax receipt
  • Municipal Khata copy
  • Electricity bill copy
  • Ownership deed/document (in the case of owned property)
  • Lease / rent agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
  • Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)

2. Category of GST Registration

Detailed list of documentation requirements for every type of GST registration is given below:

GST Registration Documents Checklist

Nature of GST RegistrationPurpose of RegistrationDocuments to be Uploaded
Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations)For undertaking a taxable supply of goods / or servicesPAN card of Company (only in case of company) Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business Memorandum of Association / Articles of Association (only in case of company) PAN card and Aadhar card of authorized signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration PAN card and address proof of all directors of the Company (partners in case of firm) Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details* Address proof of principal place of business** Read our article on documents checklist depending on types of business structure
GST practitionerFor enrolling as GST practitionerPhoto of the applicant  (in JPG format, maximum size – 100 KB) Address proof of professional address Proof of qualifying degree (Degree certificate) Pension certificate (only in case of retired Government officials)
TDS registrationFor deducting tax at sourcePhoto of drawing and disbursing officer (in JPG format, maximum size – 100 KB) PAN and TAN number of the person being registered Photo of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Address proof of tax deductor**
TCS registrationFor collecting tax at source (E-commerce operators)PAN number of the person being registered Photo of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Address proof of tax collector **
A non-resident OIDAR service providerFor online service providers not having any place of business in IndiaPhoto of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Bank account in India* Proof of non-resident  online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued by India or any other foreign company)
Non-resident taxable person (NRTP)For non-residents occasionally undertaking taxable supply of goods / or services in India  Photo and Proof for the appointment of an Indian authorised signatory In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country   Bank account in India* Address proof**
Casual taxable personFor non-registered domestic persons occasionally undertaking taxable supply of goods / or services in IndiaPhoto and Proof for the appointment of an Indian authorised signatory Proof of constitution of business Bank account in India* Address proof**
UN bodies/embassyFor obtaining Unique Identification Number to claim the refund of taxes paid on goods/servicesPhoto of authorised signatory Proof of appointment of authorised signatory Bank account in India*

Bank account details:

For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB)

Address proof:

Anyone of the following documents must be uploaded:
  • Property tax receipt
  • Municipal khata copy
  • Electricity bill copy
Apart from the above, the following may apply on a case-to-case basis:
  • Ownership deed/document (only in case of owned property)
  • Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
  • Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)

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