GST Registration Documents 2025: Complete Checklist by Entity Type

Updated on: 07 Apr, 2025 05:03 PM

GST (Goods and Services Tax) registration is a crucial legal requirement for businesses in India. Depending on their turnover and the nature of their operations, various types of GST registrations exist, and there are various GST registration documents that you must submit to obtain GST registration. Failure to obtain the necessary GST registration can lead to severe penalties.

In this guide, we will explore the documents required for GST registration, who needs to register under the GST Act, the different types of GST registrations available, and the consequences of non-compliance.

Latest Update:-

Biometric-based Aadhaar Authentication for GST registration, earlier implemented on a pilot basis in Gujarat and Puducherry, has now been extended to the whole of India.

In cases where applicants do not opt for Aadhaar Authentication, they must submit a photograph of the individual applicant or such individuals in relation to the applicant and get the original documents verified at one of the designated facilitation centres.

Connect with experts to know more

What is GST Registration?
Who needs GST Registration?
What are the Different Types of GST Registration?
GST Registration Documents list
Documents Required for GST Registration based on the Business Structure
Documents Required for GST Registration Based on the Nature of Business Activity
Penalty for Not Obtaining GST Registration?
FAQs

What is GST Registration?

As per the Goods and Services Tax (GST) Act, businesses having a turnover of more than 40 lakh, 20 lakh, or 10 lakh, as the case may be, are required to register themselves under the GST Act. This process is known as GST registration.

It is mandatory to complete GST registration for some businesses. Failing to obtain GST registration, if mandatory, is a severe offense and can result in penalties.

Who needs GST Registration?

All businesses supplying goods and having a turnover of more than Rs.40 lakhs are required to register as taxable persons under the GST Act. This threshold is Rs.10 lakhs for companies carrying business in northeastern states, J&K, Uttarakhand, and Himachal Pradesh.

For service-based businesses, the threshold for turnover is Rs.20 lakhs. However, for special category states, this threshold is Rs.10 lakhs.

Businesses for which GST registration is mandatory -

Input Service Distributor/ Casual Taxable Person
Non-resident person
Businesses doing inter-state goods supply
Businesses supplying goods through e-commerce portals
Any other service provider
Businesses having tax liability under reverse charge mechanism.
TDS/TCS deductor
Retrieval service provider

What are the Different Types of GST Registration?

There are different GST registrations. Given below are the various types of GST registrations and their applicability -

Normal Taxpayers Registration - This is the most common type of GST registration, and most businesses fall under this category. The businesses falling under this category have to get themselves registered under the GST Act if their turnover exceeds Rs.40 lakh for goods and Rs.20 lakh for services.
Casual Taxpayers Registration - It is a temporary form of GST registration under which the businesses that occasionally supply goods and services that are taxable to states in which it does not have a fixed place of business. Such a registration is valid for the period of supply or 90 days, whichever comes first.
Non-resident Taxable Individual - This type of GST registration is applicable to businesses or persons who are located outside India but supply goods or services to India. This type of registration is valid for the period of supply or 90 days, whichever is earlier.
Composition Registration - This is a simplified form of GST registration for small businesses having turnover not exceeding Rs.1.5 crore for goods and Rs.50 lakh for services. The person registered must pay tax at a fixed rate on the turnover file GST returns every quarter.

GST Registration Documents list

Category of persons	Documents needed for GST registration
Individual/Sole Proprieter	Business owner’s PAN card Business Owner’s Aadhar card Photo of the owner (in JPEG format, Max size – 100 KB) Details of Bank account Address proof
LLP/Partnership Firm	PAN card of all partners A copy of the partnership deed Photo of all partners and authorized signatories Address proof of partners like passport, driving license, Aadhar card, voter identity card, etc.) Aadhar card of the authorized signatory Appointment Proof of authorized signatory In the case of LLP, registration certificate / Board resolution of LLP Bank account details Address proof of the official palace of business
HUF	PAN card of the HUF Karta’s PAN card and Aadhar card Photo of the owner Bank account details Address proof of the main place of business
Company (Indian/ foreign/Public/ Private)	Company’s PAN card Certificate of incorporation given by MCA Memorandum of Association / Articles of Association Authorized Signatory’s PAN card and Aadhar card. The authorized signatory should be an Indian, even if it is a foreign company registration/ branch registration PAN card and address proof of all directors of the Company Photo of all the directors and the authorized signatory Board resolution, which involves appointing an authorized signatory / Any other proof of appointment Bank account details Address proof of core place of business

Documents Required for GST Registration based on the Business Structure

To register for GST registration, individuals or businesses need to submit various documents. Here's a breakdown of needed documents based on the business structure, such as GST registration documents for proprietorship and LLP:

Business Structure	Documents Required for GST Registration
Individual/ Sole proprietor	The PAN card of the owner Aadhar card Photograph of the owner Bank account details Address proof
Partnership firm/ LLP	PAN card of all partners (including managing partner and authorized signatory) Partnership deed Copy Photograph of all partners and authorized signatories Address proof of partners (Passport, driver's license, Voters identity card, Aadhar card, etc.) Aadhar card of authorized 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
HUF	PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner Bank account details Address proof of central place of business
Company (Public/ Private/ Indian/ foreign)	PAN card of the Company Certificate of incorporation Memorandum of Association / Articles of Association PAN card and Aadhar card of authorized signatory. The authorized 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 authorized signatory Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory Bank account details Address proof of principal place of business

Note: The photograph should be in JPEG format, with a maximum size of 100 KB.

Documents Required for GST Registration Based on the Nature of Business Activity

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer Regularration (including composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	PAN 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 (MOA) / Articles of Association (AOA) (only in case of Company) PAN card and Aadhaar card of authorized signatory. The authorized signatory must be an Indian, even for 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 authorized signatory (in JPG format, maximum size – 100 KB) Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details Address proof of principal place of business
GST practitioner	For enrolling as a GST practitioner	Photo of the applicant (in JPG format, maximum size – 100 KB) Address proof of place where professional practice takes place Proof of qualifying degree (Degree certificate) Pension certificate (only in case of retired Government officials)
TDS registration	For deducting tax at the source	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) PAN and TAN number of the person being registered Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Address proof of tax deductor
TCS registration	For collecting tax at source (E-commerce operators)	PAN number of the person being registered Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Address proof of tax collector **
A non-resident OIDAR service provider	For online service providers not having any place of business in India	Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Bank account in India* Proof of non-resident online service provider (e.g., Clearance certificate issued by the Government of India, License issued by original Country or certificate of incorporation issued in India or any other foreign country)
Non-resident taxable person (NRTP)	For non-residents occasionally undertaking the taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian-authorized sign a story In the case of an individual scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number is based on which the Government of that Country identifies the Country. Bank account in India Address proof
Casual taxable person	For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian-authorized signatory Proof of constitution of business Bank account in India* Address proof
UN bodies/embassy	For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services	Photo of authorized signatory Proof of appointment of authorized signatory Bank account in India

Penalty for Not Obtaining GST Registration?

A person who falls under the purview of GST registration but is not registered under it and fails to pay tax or makes genuine errors while making GST payments is required to pay a penalty of 10% of the total tax liability, where the minimum penalty amount is Rs.10,000.

Don’t have enough time to manage tax compliances or need help with tax-related queries? Our experts can help you file your GST registration and GST returns and also ensure you stay compliant with GST regulations. Book an online CA now!

Frequently Asked Questions

Q- Is GST Registration Mandatory?

Yes, it is mandatory to obtain GST registration if your turnover exceeds Rs.40 lakhs for goods and Rs.20 lakhs for services. This threshold is Rs.20 lakh for goods and Rs.10 lakh for services in the case of businesses registered in special category states.

Q- How many days does it take to complete GST registration?

It generally takes anywhere around 2-6 days to complete GST registration from the date on which you apply for it.

Q- How long can I wait to register under GST?

If you become eligible to obtain GST registration, it is important that you register under GST within 30 days of becoming eligible for the same.

Q- What are the documents required for GST registration for a company?

Following are the main documents required for the GST registration of a company -

Company PAN card.
The Ministry of Corporate Affairs incorporation certificate.
Memorandum/ articles of association.
Signatory appointment proof.
Signatory PAN card.
Signatory Aadhaar card.
PAN card of all directors.
Address proof of all directors

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