GST Compliance Guide

GST Registration Documents Required in India 2026

3 min read

Updated 2026

GST Expert Team

Covers: Introduction · Registration Types · Key Documents · Business-wise Docs · Common Mistakes · FAQs

GST Registration Documents Required in India 2026

The person providing any service, or engaged in manufacturing or trading, must apply for GST registration. Businesses need separate sets of documents, depending on their constitution regarding the business type. There are different types of businesses; let's dive deep into the required Documents for GST Registration.

Types of GST Registration

There are different types of documents required to be submitted on the GST Portal for GST registration. It depends on the types of GST registration needed. Based on the entity's activities. These are the following GST registration types based on the documents:

Normal Taxpayer Registration Casual Taxable Person TDS Registration TCS Registration GST Practitioner Non-Resident Taxable Person A Non-Resident OIDAR Provider UN Bodies

Key Documents for GST Registration

These documents are mandatory for all types of GST registration, regardless of business structure:

PAN card of the business
Valid ID proof of the owner and a photograph
Address proof of principal business
Bank account details
Certificate of registration of business
Board resolution wherever the company/LLP

Document required according to the types of GST Registration:

The documents required to download the GST registration certificate, depending on the type of business, are as follows:

Category of Business	Required Documents
Company (Public / Private)	PAN card of the company Certificate of Incorporation provided by the Ministry of Corporate Affairs (MoA) / (AoA) PAN card and Aadhar card of the Proprietor. The Proprietor must be an Indian companies registration PAN card and the address of all directors of the company as proof Photograph of all directors and authorised signatoriess Board resolution appointing an authorised signatory Bank account details Proof of address for business location
Partnership Firm	PAN card of all partners Copy of partnership deed Photograph of all partners and authorised signatories Address proof of partners Aadhar card of the authorised signatory Proof of appointment of the proprietor Verification of the appointment of the proprietor For LLP, the certificate of registration Proof of address for the business location
Property-Related Concern	PAN card of the owner Aadhaar card of the owner Photograph of the owner Bank account details Address proof
HUF	PAN card of the HUF PAN card and Aadhaar of the Karta Photograph of the owner Bank account details Proof of address for business location

📋 Bank Details Note A copy of a cancelled cheque, including the first and last pages, must be uploaded.

Proof of the address:

Any one of the documents must be uploaded in the form:

Municipal khata

New property tax receipt

Copy of your electricity bill in your name

Or any extra bill according to the type of your business

List of the different types of GST Registration required documents

These are the GST registration types, and you will also find to read what the required documents are for the following GST Registration types:

Registration types	Purpose	Documents
Normal Tax pair registration	For the provision of taxable goods and services	PAN card of the company Certificate of incorporation given by the Ministry of Corporate Affairs MoA/AoA (only for the company). PAN and Aadhar card of the authorised signatory. An authorised signatory has to be an Indian, even for foreign companies. Copy of PAN card and address proof of all the directors of the Company (partners in case of a firm) PAN card and the address of all directors of the company as proof Pictures of all directors and authorised signatories. Pass a board resolution to designate an authorised signatory Bank account information. Proof of address for the registered business premises
Casual taxable person	For occasional, unregistered domestic suppliers of goods and services	Photo and Proof for the appointment of an Indian authorised signatory Evidence of the constitution of the business Indian Bank account (Please note: Resident Indians have to apply separately) Address proof
TDS registration	Remove tax at source	Drawing and disbursing officer photo (JPG format, size not more than 100 KB) PAN and TAN number of the registered person A photograph of the author is used as a signatory (JPG format, max size – 100 kb) Proof of appointment of an authorised signatory Address proof of the tax deductor
TCS registration	Receiving tax at source	The PAN number of the person to be registered. Scan a photograph of the authorised signatory (in JPG format, size should be less than 100 KB) Proof of the appointment of an authorised signatory Address proof of the tax collector
GST Practitioner	To apply for the status of a GST Practitioner	To apply for the status of a GST PractitionerPhoto of the applicant (JPG format, size should be under 100 KB) Proof of address of the place of professional practice Evidence of a qualifying degree (Degree certificate) Pension certificate (in case of retired Government officials only)
Non- resident taxable person	For foreign entities undertaking temporary taxable transactions in India	Digital photograph and proof for the appointment of an Indian authorised signatory. Digital photograph and proof for the appointment of an Indian authorised signatory. For an individual , a scanned copy of the NRTP passport with VISA details. In the case of a foreign company incorporated outside India, a unique number by which the Country is identified by the Government of that country Indian Bank account Proof of address
A non-resident OIDAR service provider	For foreign online service providers with no physical presence in India	Photo of the authorised signatory (JPG Format, Maximum size - 100 KB) Evidence of the designation of the authorised signatory Bank a CCT in India Proof of a Non-Resident online service provider
UN bodies	To secure a Unique Identification Number for GST refund processing	Photograph of the authorised signatory Evidence of the authorised signatory appointment Bank account in India

📋 Bank Details Note A copy of a cancelled cheque, including the first and last pages, must be uploaded.

Proof of the address:

Any one of the documents must be uploaded in the form:

Municipal khata

New property tax receipt

Copy of your electricity bill in your name

Or any extra bill according to the type of your business

Special Cases for Address Proof

If you don’t have all these documents, you can follow the steps given in the points as per your organisation's case

Ownership document ( in only the case of own property )

Rental agreement (in case of rented property). If all four documents mentioned in the proof address section are not available, submit a notarised self-declaration affidavit on non-judicial stamp paper of minimum value, confirming possession of the premises, along with a recent electricity bill in your name.

If the rent agreement is already registered, you don’t need any identity proof for the landlord; upload only the landlord's PAN or Aadhaar.

If the electricity/water bill is in your name, simply upload it with your rent agreement. No further landlord documents are necessary.

Don’t provide any extra identity information of the landlord that is not required, such as a photograph.

Owner's Consent Letter or NOC (for shared or consent-based premises), to be submitted along with the document given in the address proof section.

For consent premises, provide the owner's consent letter, ID proof, and one ownership document. No other paperwork is necessary.

If operating in an SEZ, upload your SEZ Letter of Approval (LoA) or the registration certificate issued by the Government of India.

Revised guidelines issued under CBIC Instruction No. 03/2025-GST aim to curb arbitrary documentation demands and set fixed timelines for approving non-risky applications within 7 working days.

Avoid common mistakes

⚠️Keep the file size for uploading on the GST portal within the allowable limit, and do not compress it much to avoid rejection
⚠️Make sure the document is in PDF or JPG format
⚠️Maintain a valid DSC, if applicable
⚠️The date of the application for GST registration

Frequently a(FAQ)sked questions about the GST registration required documents

QWhy are documents mandatory for GST Registration?

GST documents are required to prove your business is real and to help the government maintain transparent tax records. Without documentation, a GST will not give you a 15-digit GSTIN number.

QIs it possible to change the documents after GST registration, which has already been approved?

Yes, you can change your incorrect document through our GST amendment site, where you can submit your form after entering your GST certificate and the nature of the amendment.

QWhat to do if I want to close my business and cancel my GST registration?

If you want to close your business, you must cancel your GST registration. Do not just stop filing returns, as this leads to heavy fines and late fees from the tax department.

QIf my bank account is not ready yet, what will I do?

Get your GSTIN first, then link your bank account through a non-core amendment before your first return or within 30 days.