What are the documents required for GST registration in India?

To register for Goods and Services Tax (GST) in India, you need to submit a variety of documents, which can vary depending on the type of business and its structure. Here are the key documents required:

Proof of Business Constitution

• For sole proprietors: No specific document, but the proprietor's details are required.
• For partnership firms/LLPs: Partnership Deed.
• For companies: Certificate of Incorporation, Memorandum of Association (MOA), and Articles of Association (AOA).
• For Hindu Undivided Families (HUF): No specific document, but the Karta's details are required.
• For trusts: Trust Deed.
• For associations of persons or body of individuals: Documents substantiating the constitution145.

Proof of Identity

• PAN card of the business or applicant.
• Identity proof of the authorized signatory and other key individuals, such as:
  • Passport
  • Driving license
  • Aadhaar card
  • Voter's identity card134.

Photographs

• Photographs of the authorized signatory and other key individuals in JPEG format, with a maximum size of 100 KB134.

Proof of Appointment of Authorised Signatory

• Letter of Authorisation
• Copy of resolution passed by the Board of Directors (BoD) or Managing Committee and acceptance letter1.

Proof of Principal Place of Business

• Property Tax Receipt
• Municipal Khata Copy
• Electricity Bill
• Rent/Lease Agreement
• Consent Letter
• Documents/Certificate issued by Government14.

Address Proof of Persons in Charge

• Address proof documents such as:
  • Passport
  • Driving license
  • Aadhaar card
  • Voter's identity card
  • Ration card34.

Bank Account Details

• Although bank account details are non-mandatory at the time of registration since 27th December 2018, you may need to provide them later. You can prove your bank details through:
  • Bank statement
  • Cancelled cheque
  • Extract from your passbook245.

Additional Documents

• For companies, PAN and address proof of all directors.
• For foreign companies, PAN and Aadhaar of the authorized signatory (who must be Indian)4.

Steps to Submit Documents

• The documents need to be uploaded in the specified format (JPEG or PDF, with a maximum size of 100 KB) on the GST portal while filling out Part B of FORM GST REG-01.
• After submitting the application, you will receive an Application Reference Number (ARN), and upon successful verification, you will be issued a GST registration certificate and your GSTIN125.