GST Registration Document Checklist

• PAN card of the owner
• Aadhar card of the owner
• Passport size photo of Sole Proprietor (in JPEG format, maximum size – 100 KB)
• Bank account details*
• Registered Office Address proof**

• PAN card of all partners (including managing partner and authorized signatory)
• PAN card of Firm
• Copy of partnership deed
• Passport size photo of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
• Address proof of partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
• Aadhar card of authorized signatory
• Proof of appointment of authorized signatory
• Bank account details*
• Registered Office Address proof**

• PAN card of all designated partners (including managing partner and authorized signatory)
• PAN card of LLP
• Copy of Registration Certificate of the LLP
• Copy of Board Resolution
• Copy of LLP agreement
• Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partner)
• Passport size photo of designated partners and authorized signatories (in JPEG format, maximum size – 100 KB)
• Address proof of designated partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
• Aadhar card of the designated partner
• Bank account details*
• Registered Office Address proof**

• PAN card of HUF
• PAN card and Aadhar card of Karta
• Passport size photo of Owner/Karta (in JPEG format, maximum size – 100 KB)
• Proof of Appointment of Authorized signatory- Photo and Letter of Authorization
• Bank account details*
• Registered Office Address proof**

• Pan Card of society/Trust/Club
• Registration Certificate of society or club
• Passport size Photograph and PAN Card of Promoter/ Partners
• PAN card and Aadhaar card of the authorized signatory, Promotors/Partners.
• Board Resolution or any other proof of appointing authorized signatory
• Registered Office Address proof:
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
• Bank account details*
• Registered Office Address proof**

(Public, Private and One person) (Indian and foreign)

• PAN Card of Company
• Certificate of incorporation given by Ministry of Corporate Affairs (MCA)
• Memorandum of Association / Articles of Association
• PAN card and Aadhar card of the 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 (in JPEG 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*
• Registered Office Address proof**

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)

For deducting tax at 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**

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 **

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 (eg: Clearance certificate issued by Government of India, License issued by the original country, or certificate of incorporation issued in India or any other foreign country)

For non-residents occasionally undertaking the taxable supply of goods / or services in India

• Photo and Proof for the appointment of an Indian authorized signatory
• In the case of individuals, a scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number on the basis of which the Country is identified by the Government of that country.
• Bank account in India*
• Address proof**

For non-registered domestic persons occasionally undertaking the 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**

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*