1 min read
1 April 2023

As a business owner, it is beneficial to understand how to register for GST as the laws are subject to change at any time. To do this, you must provide the required documents for GST registration, such as a PAN card, Aadhar card, and proof of address.

Here is a list of the GST registration documents that you must provide based on your business type.

Who should register for GST?

According to the 2017 Goods and Services Tax (GST) Act, businesses having a turnover of Rs. 40 lakh or more are required to register for GST. The threshold for GST registration in northeastern and hill states is Rs. 10 lakh. In addition, the following individuals must register for GST and obtain a unique 15-digit GSTIN:

  • Individuals making the inter-state supply of taxable goods and services
  • Individuals with taxability under reverse charge
  • Non-resident taxable individuals
  • Individuals eligible for tax deduction under section 37
  • Individuals who provide products or services on behalf of another registered taxpayer in any way
  • Individuals acting as distributors of input service
  • All e-commerce operators
  • Aggregators supplying services under a new brand or trade name
  • Any other individual or group of individuals notified by the Central or State Government as per the GST Council's recommendations

You need to sign up for GST if you sell goods within the same state and your annual turnover is more than Rs. 20 lakh. The same goes for service providers within the same state who have annual turnovers of Rs. 40 lakh. Also, suppliers within the same state must sign up for GST.

What are the main documents required for GST registration?

The main documents for GST registration include:

  • PAN card
  • Proof of business registration
  • Proof of identity
  • Photographs
  • Address proof of persons in charge
  • Business's address proof
  • Bank account statements

You can prove your bank details through a bank statement, cancelled cheque, or an extract from your passbook. Similarly, an address proof can take the form of an electricity bill, rent agreement, or ownership documents.

Additional Read: What is GSTIN number?

GST registration documents for individuals and sole proprietors

  • Owner's PAN card
  • Owner's Aadhaar card
  • Owner's photograph
  • Proof of address
  • Bank account details

GST registration documents for partnerships and LLPs

  • Partnership deed
  • PAN cards of partners involved
  • Photographs of partners involved
  • Address proof of partners involved
  • Aadhaar card of any authorised signatory
  • Signatory's proof of appointment
  • LLP proof of registration
  • Bank details
  • Business' principal address proof

GST registration documents for Hindu Undivided Families (HUFs)

  • HUF's PAN card
  • Karta's (patriarch of the family) PAN card
  • Owner's photograph
  • Bank detail
  • Business' principal address proof

GST registration documents for companies

  • Company PAN card
  • The Ministry of Corporate Affairs incorporation certificate
  • Memorandum/ articles of association
  • Signatory's appointment proof
  • Signatory's PAN card
  • Signatory's Aadhaar card
  • PAN card of all directors
  • Address proof of all directors
  • Bank details
  • Business' principal address proof

GST registration documents for societies or clubs

  • A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN.
  • A copy of the club or society's registration certificate
  • A copy of the club or society's PAN card and that of associated partners or promoters
  • Photograph of partners or promoters
  • A copy of bank account statement/ crossed cheque/ passbook's first page
  • Proof of registered office's address
  • Authorisation letter signed by authorised signatory/ signatories

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