Documents required for gst registration, Most GST registration applications are not delayed because of the law. They are delayed because a document is missing, unreadable, too large to upload, or shows an address that does not match the application. This guide lists all the documents required for GST registration as of October 2026, the file format and size for each, and ready formats you can copy for the letters people usually have to draft themselves.
- PAN of the proprietor, partners, directors or the entity itself
- Aadhaar of the applicant and authorised signatory (Aadhaar authentication is part of the process)
- Passport-size photograph in JPEG, up to 100 KB
- Proof of principal place of business (own, rented or shared premises)
- Bank account proof (cancelled cheque, passbook first page or statement)
- Proof of constitution (deed, certificate of incorporation) for firms, LLPs and companies
- Upload most documents as PDF or JPEG, up to 1 MB each. Registration is free on gst.gov.in.
What has changed in GST registration (2025-26)
- 3-day registration: From 1 November 2025, Notification 18/2025-Central Tax added Rule 9A (system grant within three working days for applicants the portal marks as low risk) and Rule 14A (an optional simplified scheme for small taxpayers making B2B supplies). To use Rule 14A you select Yes on the option in Form GST REG-01. Reports describe the eligibility limit as projected output tax of about Rs 2.5 lakh per month, so confirm the current conditions on the portal before opting in.
- Aadhaar and biometric checks: Biometric-based Aadhaar authentication with document verification is now available across all states and union territories. If the portal flags your application, you receive an email to book a slot at a GST Suvidha Kendra and must carry the originals of every document you uploaded, plus your Aadhaar and PAN.
- Standard address-proof rules: CBIC Instruction No. 03/2025-GST lists which documents are enough as proof of the principal place of business, so officers should not ask for extra papers once you have uploaded the prescribed set.
- No government fee: The portal does not charge for registration. Be careful with look-alike websites that charge thousands of rupees and collect your PAN and Aadhaar.
Who must apply, and by when
You must apply within 30 days of becoming liable. The usual triggers are aggregate turnover above Rs 40 lakh for goods or Rs 20 lakh for services (lower limits apply in special category states), inter-state supply of services, selling through e-commerce platforms, and the other categories that are compulsory irrespective of turnover under Section 24 of the CGST Act. Small businesses below the limit can also register voluntarily.
Documents required for GST registration from every applicant
| Document | What the portal needs | Format and size |
|---|---|---|
| PAN | PAN of the business or proprietor. It is validated online against income-tax records, and the name must match everywhere. | PDF or JPEG, up to 1 MB |
| Aadhaar | Aadhaar of the proprietor, partners, directors and the authorised signatory. Keep the mobile number linked to Aadhaar active for OTP. | Entered online; copy as PDF or JPEG, up to 1 MB, if asked |
| Photograph | Passport-size photo of the proprietor, each partner or director, and the authorised signatory. Front-facing, plain background. | JPEG only, up to 100 KB |
| Principal place of business proof | Ownership or rent proof for the address you declare (details in the next section). | PDF or JPEG, up to 1 MB |
| Bank account proof | Cancelled cheque, first page of passbook or bank statement showing account number, holder name, branch address and IFSC, in the name of the applicant or trade name. | PDF or JPEG, up to 1 MB |
| Proof of constitution | Partnership deed, certificate of incorporation, registration certificate or trust deed. Not needed for a proprietorship or HUF. | PDF or JPEG, up to 1 MB |
| Authorised signatory proof | Authorisation letter or board resolution, with the signatory’s acceptance and photograph. Not needed when the proprietor signs. | PDF or JPEG; follow the limit shown beside the field |
| Signing method | Companies and LLPs sign with a Digital Signature Certificate. Others can sign with Aadhaar e-sign or EVC (OTP to the registered mobile). | Not an upload |
Entity-wise document checklist
| Applicant type | Constitution proof | Other documents |
|---|---|---|
| Proprietorship / individual | None | Proprietor’s PAN, Aadhaar, photo; place of business proof; bank proof |
| Partnership firm | Partnership deed | Firm PAN; PAN, Aadhaar and photos of all partners; authorisation letter for the signatory; bank proof in the firm’s name; place of business proof |
| LLP | Certificate of incorporation (and LLP agreement where asked) | LLP PAN; designated partners’ PAN, Aadhaar and photos; authorisation for the signatory; DSC; bank proof; place of business proof |
| Company (private, public, OPC) | Certificate of incorporation | Company PAN; directors’ PAN, Aadhaar and photos; board resolution or authorisation letter; DSC; bank proof; registered office proof |
| HUF | None | PAN of the HUF; Karta’s PAN, Aadhaar and photo; bank proof in the HUF’s name; place of business proof |
| Trust, society, club, AOP | Registration certificate, trust deed or other proof of formation | Entity PAN; trustees’ or members’ PAN, Aadhaar and photos; authorisation letter; bank proof; place of business proof |
Proof of principal place of business: what to upload
This is where most queries start. The address you type in the application, the address on your proof and the address on your agreement must read exactly the same. If they do not match, or the address is vague, the file is more likely to be flagged for physical verification, which can take up to 30 days. Under the CBIC instruction, officers should not ask for documents beyond the listed ones, so upload the full set the first time.
| Your situation | Upload this |
|---|---|
| Premises you own | Any one of: latest property tax receipt, municipal khata copy, latest electricity bill, or a copy of the ownership deed. |
| Rented, registered rent agreement | The registered rent or lease agreement, along with any one ownership document of the landlord from the row above. The landlord’s ID proof is not required, and if the electricity or water connection is in your own name, that bill with the agreement is enough. |
| Rented, unregistered rent agreement (for example an 11-month agreement) | The rent agreement, a copy of the landlord’s identity proof, and any one ownership document of the landlord. A landlord NOC is a sensible addition. |
| Rented, no rent agreement available | An affidavit on non-judicial stamp paper stating that no rent agreement exists, sworn before a Notary Public or Magistrate, plus a document showing you are in possession, such as an electricity bill in your name. If the agreement has expired, renew it instead. |
| Premises owned by a family member | A plain-paper consent letter from the owner, the owner’s ID proof, and one ownership document of the owner such as the electricity bill or property tax receipt. |
| Shared or co-working space | With an agreement, the same documents as rented premises. Without one, a plain-paper consent letter from the owner, the owner’s ID proof and one ownership document of the owner. For a co-working or virtual office, also keep the provider’s agreement or invoice ready. |
Use a utility bill issued in the last two months, with the full address and PIN code visible. A home can be your principal place of business if the proof is in order, but a residential society or builder may restrict business use, so check that first.
File format and size rules for the GST portal
| Upload | Format | Maximum size |
|---|---|---|
| Photograph | JPEG only | 100 KB |
| Address proof, rent agreement, NOC | PDF or JPEG | 1 MB |
| Partnership deed, certificate of incorporation | PDF or JPEG | 1 MB |
| Bank proof (cancelled cheque, passbook page, statement) | PDF or JPEG | 1 MB |
| Authorisation letter, board resolution, acceptance letter | PDF or JPEG | Use the limit shown beside the field (some fields show 100 KB, others 1 MB) |
Published guides differ slightly on a few fields, and the portal can change its limits, so treat the limit printed next to each upload box as final. To keep files within the limits:
- Scan at 150 to 200 DPI. Phone photos of 2 to 3 MB will not upload.
- Save images as JPEG, not PNG, and merge multi-page papers into one PDF.
- Compress with a free PDF compressor if a file is over the limit, and check that text is still readable after compression.
- Crop borders and remove blank pages. Name files clearly, for example PAN-Ramesh.pdf or Rent-Agreement.pdf.
- Upload one document per field and never upload a document in the wrong slot, since the officer sees it as missing.
Ready-to-use formats you can copy
Copy the text into Word, fill the brackets, print it on plain paper or letterhead, sign it, then scan it to PDF within the size limit. Attach copies of the signer’s PAN and photo ID where the format says so.
Format 1: No Objection Certificate from the owner of rented premises
NOC FORMAT
To,
The Proper Officer, GST Department, [State / Central]
Subject: No Objection Certificate for use of premises as principal place of business
I, [Owner’s full name], [S/o, D/o or W/o] [name], resident of [full address with PIN], holding PAN [PAN], am the owner of the premises at [complete address of premises with PIN]. I have let these premises to [Tenant’s name / business name] (PAN [PAN]) on rent. I have no objection to the tenant using the premises as the principal place of business, and as a place where books of account are kept, for registration under the CGST Act, 2017, the State GST Act and the IGST Act, and for carrying on business there.
I confirm that the above is true and correct. Copies of my PAN, photo ID and proof of ownership are attached.
Date: [date] Place: [place]
Signature of owner: [sign] Name: [owner’s name] Mobile: [number]
Format 2: Consent letter for premises owned by a family member (no rent paid)
CONSENT LETTER FORMAT
I, [Owner’s full name], [S/o, D/o or W/o] [name], the owner of the premises at [complete address with PIN], give my consent to [Applicant’s name / business name], who is my [relationship, for example son, daughter, spouse, brother], to use these premises as the principal place of business for the purpose of GST registration and for carrying on business. No rent is charged for this use.
Date: [date] Place: [place]
Signature of owner: [sign] PAN: [PAN] Mobile: [number]
Attach: owner’s photo ID and one ownership document (electricity bill or property tax receipt).
Format 3: Authorisation letter for the authorised signatory (partnership, LLP, HUF, trust)
AUTHORISATION LETTER
We, the partners / members / trustees of [Name of firm / entity] (PAN [PAN]), authorise [Name of signatory], [S/o, D/o or W/o] [name], PAN [PAN], Aadhaar ending [XXXX], to act as our authorised signatory for registration under the GST Law, and for filing all applications, returns, replies and other documents on the GST portal on our behalf. His/her specimen signature is given below.
Specimen signature of authorised signatory: [sign]
Signed by: 1. [Partner / member name, signature] 2. [Partner / member name, signature]
Acceptance: I, [name of signatory], accept this authorisation. Signature: [sign] Date: [date]
Format 4: Board resolution for a company or LLP
BOARD RESOLUTION EXTRACT
Certified true copy of the resolution passed at the meeting of the Board of Directors / Designated Partners of [Company / LLP name] (CIN / LLPIN [number]) held on [date] at [registered office address].
RESOLVED THAT the company / LLP shall obtain registration under the Goods and Services Tax laws for its principal place of business at [address], and that Mr./Ms. [Name], [designation], PAN [PAN], is authorised to sign and submit the application and all related forms, returns and documents on the GST portal, to receive notices and to do all acts needed for this purpose.
For [Company / LLP name]
[Director / Designated Partner name], DIN / DPIN [number]. Signature: [sign] Date: [date]
Format 5: Rent receipt (supporting proof of rent paid)
RENT RECEIPT
Received Rs [amount] (Rupees [in words] only) from [Tenant’s name] as rent for the month of [month, year] for the premises at [complete address with PIN], by [bank transfer / UPI / cheque no.] dated [date].
Landlord: [name], PAN [PAN]. Signature: [sign] Date: [date]
Format 6: Affidavit when there is no rent agreement
AFFIDAVIT FORMAT
(Print on non-judicial stamp paper of the value your state requires, and have it sworn before a Notary Public or Magistrate.)
I, [Applicant’s full name], [S/o, D/o or W/o] [name], aged [__] years, resident of [address], PAN [PAN], do hereby solemnly affirm and declare as follows:
1. That I am applying for registration under the GST Law for my business [business name], and that my principal place of business is at [complete address of premises with PIN].
2. That the premises is owned by [owner’s name], and I am in possession of and carry on business from the premises with the owner’s permission, and there is no written rent agreement or lease deed.
3. That the electricity bill / other document attached shows my possession of the premises.
4. That the above statements are true and correct to the best of my knowledge and belief, and nothing has been concealed.
Deponent: [sign] Date: [date] Place: [place]
Verification and notary seal: [to be completed by the notary]
Format 7: Rent agreement for GST registration, key clauses
If you are renting, a proper agreement is the strongest proof. Make sure it includes the following:
- Full names, PAN and addresses of landlord and tenant, and the exact address of the premises with PIN code
- Term (commonly 11 months), monthly rent, deposit, due date and payment by bank transfer
- Permitted use stated as business use and principal place of business
- A clause where the landlord consents to GST registration at the premises and agrees to give ownership proof, ID and an NOC on request
- Who pays GST on the rent (the tenant under reverse charge if the landlord is unregistered, or the landlord charges 18% GST if registered) and TDS on rent where applicable
- Lock-in period, notice period, renewal terms, and a clause that the tenant may update the GST registration when it moves out
- Executed on e-stamp paper of the value your state requires, and signed by both parties and two witnesses
Common mistakes that cause queries or rejection
- Address mismatch between the application, the bill and the agreement, including missing floor, landmark or PIN code
- Name mismatch between PAN, bank account and the trade name
- Old or blurred bills, and bills not in the owner’s name without an NOC
- Unsigned documents: agreements without signatures, NOCs without the owner’s signature, authorisation letters without the acceptance
- Wrong bank proof that does not show account holder name, account number and IFSC
- Skipping Aadhaar authentication, which pushes the file to physical verification and delays the grant
- Choosing the wrong business activity or HSN/SAC and filling the wrong state or jurisdiction
GST registration for Amazon, Flipkart and other e-commerce sellers
Sellers who supply through an e-commerce operator must register irrespective of turnover under Section 24(ix) of the CGST Act, with one limited exemption. The documents are the same as above, plus a few extra points:
- Exemption for small goods sellers: A seller may sell goods through a platform without registration if aggregate turnover is below Rs 40 lakh (Rs 20 lakh in special category states), all supplies are within one state, no other ground requires registration, and the seller declares PAN and enrolment on the portal (Notification 34/2023-Central Tax). The exemption ends once you make an inter-state sale, add services or hold stock in another state.
- Warehouses: If your stock sits in a fulfilment centre in another state, you need a separate registration in that state, with the warehouse declared as an additional place of business and address proof for it.
- Tax collected at source: The platform collects TCS at 0.5% of net taxable sales (0.25% CGST plus 0.25% SGST, or 0.5% IGST), reports it in GSTR-8, and you accept the credit on the portal.
- Bank proof: Use an account in the seller’s name that matches the PAN and trade name, then enter the GSTIN in the seller dashboard against the correct state.
GST registration process in short
- Part A: On gst.gov.in, go to Services, Registration, New Registration. Enter PAN, mobile and email, verify the OTPs and receive a Temporary Reference Number.
- Part B: Log in with the TRN. Fill business details, promoters, authorised signatory, place of business, goods and services, and bank details. Choose Yes for Rule 14A only if you meet the conditions.
- Upload documents in the formats above.
- Aadhaar authentication: Complete the OTP link, or book a GST Suvidha Kendra slot if the email says so.
- Verify and submit with DSC, e-sign or EVC to get the Application Reference Number.
- Track the status. Low-risk and Rule 14A applications are granted in about three working days. Standard cases take about seven working days, and cases needing verification can take up to 30 days. You then download the registration certificate.
Documents Required for Gst Registration- FAQs
Can I get GST registration without a rent agreement?
Yes. Upload an affidavit on non-judicial stamp paper stating that there is no rent agreement, sworn before a Notary Public or Magistrate, plus a document showing you are in possession, such as an electricity bill in your name. If the premises belong to your spouse or a relative, a plain-paper consent letter from the owner with the owner’s ID and one ownership document is used instead.
Does an 11-month rent agreement work?
Yes. Upload it with the landlord’s ID proof and any one ownership document of the landlord. Registration of the agreement is not required for an 11-month term.
Can I use my home address as my business address?
Yes, if you can show ownership or rent proof for that address. If the home is rented, upload the agreement and one ownership document of the owner (plus the owner’s ID if the agreement is unregistered), and check that your society or local rules permit business use.
How long does GST registration take now?
About three working days for low-risk and eligible Rule 14A applicants, about seven working days for standard applications after Aadhaar authentication, and up to 30 days where physical or biometric verification is needed.
What if my application gets a notice for clarification?
You get a notice in Form GST REG-03 and must reply with the correct documents in Form GST REG-04 within seven working days. Reply on time, since a missed reply can lead to rejection.
Is NOC required for GST registration?
Not if you have a valid rent agreement in your name. The CBIC instruction asks for a plain-paper consent letter only when the premises belong to a spouse or relative, or are shared and there is no agreement. A landlord NOC is still useful extra comfort if the officer queries the address.
Which documents are needed for GST registration on a rented shop?
Your PAN, Aadhaar, photograph and bank proof, plus the rent agreement and one ownership document of the shop owner (latest property tax receipt, khata copy or electricity bill). Add the owner’s ID proof if the agreement is unregistered.
What is the photo size for GST registration?
JPEG format, up to 100 KB, front-facing with a plain background. Other documents are PDF or JPEG, usually up to 1 MB each, and the portal shows the limit beside each upload field.
Do Amazon and Flipkart sellers need GST registration?
In most cases yes. Sellers on e-commerce platforms must register irrespective of turnover, except small intra-state goods sellers who meet all the conditions of the exemption notification described in the e-commerce section above.
We check your documents, prepare the NOC, consent and authorisation letters, upload everything in the right format and follow up with the department until your GSTIN is issued.
Sources and official links: GST Portal, CBIC Instruction No. 03/2025-GST on proof of principal place of business, Rule 14A simplified registration (TaxGuru), E-commerce seller registration (Patron Accounting).
Disclaimer: This article is for general information as of 24 October 2026. GST rules, portal limits and state practices change, so verify on gst.gov.in or consult a professional before applying. The formats are samples and should be adapted to your facts.