GST Registration Documents — Complete Checklist 2026
Goods and Services Tax (GST) registration is mandatory for businesses with annual turnover exceeding ₹40 lakh (₹20 lakh for services; ₹10 lakh for special category states). The GST portal requires specific documents depending on your business type. This checklist covers every document needed for a smooth, rejection-free registration.
For Sole Proprietorship / Individual
- ✅PAN Card of the proprietor
- ✅Aadhaar Card of the proprietor (linked to mobile)
- ✅Photograph of the proprietor
- ✅Bank account details — cancelled cheque or bank statement (with IFSC and account number)
- ✅Business address proof — electricity bill / rent agreement of business premises
For Partnership / LLP
- ✅PAN Card of the firm
- ✅Partnership deed / LLP agreement
- ✅PAN and Aadhaar of all partners
- ✅Photograph of all partners and authorised signatory
- ✅Bank account details of the firm
- ✅Business address proof
For Private Limited / OPC / Public Limited
- ✅Company PAN Card
- ✅Certificate of Incorporation
- ✅MOA and AOA
- ✅PAN, Aadhaar, and photograph of all directors
- ✅Board resolution for authorised signatory
- ✅Bank account details — cancelled cheque or bank statement
- ✅Registered office address proof (electricity bill + NOC if rented)
Business-Specific Documents
- ✅FSSAI license (for food businesses)
- ✅Import Export Code — IEC (for importers/exporters)
- ✅Drug license (for pharma businesses)
- ✅Letter of Authorisation for authorised signatory (if different from owner/director)
Pro Tips
💡 Aadhaar authentication is mandatory
Since January 2020, Aadhaar authentication via OTP is mandatory for GST registration. Ensure the mobile number linked to Aadhaar is active and accessible during registration.
💡 Business address must match GST records
The address on your business premises utility bill must be the same as what you're registering for GST. Any mismatch leads to rejection or site visit by GST officer.
💡 Composition scheme at registration time
If your turnover is below ₹1.5 crore (goods) or ₹50 lakh (services), you can opt for GST Composition Scheme at the time of registration for lower tax rates and simpler compliance.
Frequently Asked Questions
Is GST registration mandatory for all businesses?
No. GST registration is mandatory only if annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). Special category states have lower thresholds of ₹10 lakh. However, inter-state supply, e-commerce sellers, and casual taxable persons must register regardless of turnover.
How long does GST registration take?
GST registration is typically approved within 3–7 working days if all documents are in order. The GST portal issues an ARN (Application Reference Number) immediately on submission.
Can I register for GST with a home address?
Yes, a home address is valid as the principal place of business for GST, provided you have a utility bill or property documents in your name. A GST officer may conduct a site visit in some cases.