GST REGISTRATION DOCUMENT CHECKLIST

Securing a Goods and Services Tax (GST) registration requires accurate entity-specific identity proofs, constitution documents, authorized signatory validation, place of business verification, and banking information. This structured checklist outlines the mandatory documentation required across various business structures.

No.

Entity / Category

Mandatory Documentation & Verification Requirements

1.

Sole Proprietorship / Individual

• PAN Card & Aadhaar Card of the owner.
• Passport size photograph of the Sole Proprietor (JPEG format, max 100 KB).
• Bank account details (Cancelled cheque / First page of passbook).
• Registered office address proof.

2.

Partnership Firm

• PAN Card of the firm and all partners (including managing partner).
• Copy of the Partnership Deed.
• Aadhaar card and appointment proof of the authorized signatory.
• Passport size photos of all partners and authorized signatories (JPEG, max 100 KB).
• Bank account details and principal place of business proof.

3.

Limited Liability Partnership (LLP)

• PAN Card of the LLP and all designated partners.
• Certificate of Incorporation from MCA & LLP Agreement.
• Copy of Board Resolution / appointment proof of authorized signatory.
• Digital Signature Certificate (DSC) of a designated partner.
• Photos and Aadhaar cards of designated partners and authorized signatories.

4.

Company (Private / Public / OPC)

• PAN Card of the Company and Certificate of Incorporation (MCA).
• Memorandum of Association (MOA) & Articles of Association (AOA).
• PAN card and address proof of all directors.
• PAN card, Aadhaar card, and photograph of the authorized signatory (must be an Indian national).
• Board Resolution appointing authorized signatory.

5.

Hindu Undivided Family (HUF)

• PAN Card of the HUF.
• PAN Card and Aadhaar Card of the Karta.
• Passport size photograph of the Karta (JPEG, max 100 KB).
• Letter of Authorization and proof of appointment of authorized signatory.
• Bank account details and address proof.

6.

Society / Trust / Club / AOP

• PAN Card of the Society, Trust, Club, or Association.
• Registration Certificate of the entity.
• PAN, Aadhaar, and photographs of promoters, partners, or trustees.
• Letter of Authorization and appointment proof of authorized signatory.

7.

Principal Place of Business Proof

• Owned Property: Electricity bill, municipal tax receipt, property tax receipt, or municipal khata copy.
• Rented / Leased Property: Valid Rent/Lease Agreement along with owner's electricity bill or property tax receipt.
• Shared / Consent Property: Consent Letter / NOC from the owner along with utility bill.

8.

Bank Account & Additional Details

• Bank Account Details: First page of passbook, bank statement, or cancelled cheque.
• Goods & Services Data: HSN codes for goods or SAC codes for services (top 5 categories).
• Digital Signatures: Mandatory DSC / E-signature for Companies and LLPs.

Conclusion & Compliance Note
A smooth GST registration process relies on accurate matching of entity names across PAN databases, valid address proofs with clear landlord NOCs or utility bills, and proper authorization of signatories. Ensuring file sizes (such as keeping photos under 100 KB in JPEG format) meet portal specifications prevents application rejections.