Required Document for GST Registration

Documents required for Sole proprietorship/Individual

– Individual documents

  • PAN card and ID proof of the individual.
  • Copy of Cancelled cheque or bank statement.
  • Declaration to comply with the provisions.

– Registered Office documents

  • Copy of electricity bill/landline bill,  water Bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

 

The following documents must be submitted by regular taxpayers applying for GST registration.

 

PAN card of the business

GST registration is linked to the PAN of the business. Hence, PAN must be obtained for the legal entity before applying for GST Registration.

 

Identity proof along with photographs

PAN, passport, driving license, aadhar card or voter’s identity card can be submitted as identity proof. Photographs of the promoters/ proprietors also need to be submitted.

 

Address proof of promoter

Documents like passport, driving license, aadhaar card, voters identity card and ration card can be submitted as address proof.

 

Business registration document

Proof of business registration must be submitted for all types of entities. There is no requirement of submitting this document for a proprietorship as the proprietor and the entity are essentially considered the same. In case of a partnership firm, the partnership deed must be submitted. In case of LLP or Company, the incorporation certificate from MCA must be submitted. The other types of entities like society, trust, club, government department or body of individuals must provide the registration certificate.

 

Business location proof

Address proof must be provided for all places of businesses mentioned in the GST registration application. The following documents are acceptable as address proof for GST registration.

  • Own property- Any document in support of the ownership of the premises like the latest property tax receipt or the municipal khata copy or copy of the electricity bill.

  • Rented or leased property- A copy of a valid rental agreement with any document in support of the ownership of the premises of the lessor like the latest property tax receipt or the municipal khata copy or copy of the electricity bill. If the rental agreement or lease deed is not available, then an affidavit to that effect along with any document in support of the possession of the premises like copy of electricity bill is acceptable.

  • SEZ premises- If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by the government of India are required to be uploaded.

  • All other cases- A copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the consenter like the municipal khata copy or the electricity bill copy. The same documents can be uploaded for shared property as well.

Bank account proof

Scanned copy of the first page of bank passbook or the relevant page of bank statement or scanned copy of a cancelled cheque containing name of the proprietor or business entity, bank account no., MICR, IFSC and branch details including code needs to be uploaded.