Complete document requirements for every GST registration type — Regular, Composition, Casual, NRTP, ISD, TCS/E-commerce, and Voluntary. Entity-wise breakdown included.
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Regular GST Registration
For businesses exceeding threshold or mandatorily required (inter-state, e-commerce, etc.)
Proof of Business / Entity
- Certificate of Incorporation / Partnership Deed / MOA Pvt Ltd / LLP / Partnership
- GST Registration Certificate of head office (if branch)
- Shop & Establishment certificate / Trade licence For proprietorships
- MSME / Udyam Registration (if available) Optional — helps in verification
Identity & Address of Promoters / Directors
- PAN card of all directors / partners / proprietor Mandatory — GST is PAN-based
- Aadhaar card of authorised signatory Required for Aadhaar authentication
- Passport-size photograph of authorised signatory Recent colour photo
- Cancelled cheque / Bank statement In name of business entity
Place of Business
- Own premises: property tax receipt or municipal khata
- Rented: rent agreement + NOC from owner NOC must be signed & dated
- Electricity bill / water bill of premises Last 2 months
- Consent letter if shared office space On letterhead of owner
Business Details
- Nature of business description (goods / services) For HSN/SAC selection
- Bank account details (IFSC, account number) Active account in business name
- Digital Signature Certificate (DSC) of authorised signatory For company/LLP — mandatory
- Board resolution authorising signatory For companies and LLPs
💡 TaxClue Tip:
Ensure the bank account is in the exact same name as the business entity. Mismatch between bank records and PAN is the #1 reason for GST rejection.
Composition Scheme (CMP-02)
For small businesses with turnover ≤₹1.5 Cr (goods) or ≤₹50L (services). Quarterly filing.
Eligibility Confirmation
- Turnover in previous FY below threshold (≤₹1.5 Cr goods / ≤₹50L services)
- Not engaged in inter-state outward supply of goods
- Not supplying non-taxable goods (alcohol, etc.)
- Not an e-commerce operator / seller on e-commerce
Documents (same as Regular + below)
- All Regular GST documents listed above Refer to Regular tab
- Previous year turnover certificate / ITR To confirm eligibility
- Declaration for opting Composition (CMP-02) Filed on GST portal — not a document to upload
Post-Registration Compliance Note
- Display "Composition Taxable Person" on invoices & signboard Mandatory — bill of supply, not tax invoice
- Quarterly return PMT-06 + CMP-08 (statement) Pay by 18th of next quarter month
- Annual return GSTR-4 by April 30
💡 TaxClue Tip:
Composition dealers cannot issue a tax invoice — only a "Bill of Supply". Billing a client with GST on a Composition registration is a compliance violation.
Casual Taxable Person
For non-resident or resident businesses making occasional taxable supplies in a state where they have no fixed place of business.
Core Documents
- PAN card of applicant (individual) or entity
- Aadhaar card of authorised person
- Passport-size photograph
- PAN / incorporation certificate of company (if entity)
Business Activity Proof
- Event participation letter / stall allotment letter From organiser, if exhibition/event
- Agreement / purchase order for the supply in that state
- Estimated turnover for the casual registration period Required to calculate advance tax deposit
Payment
- Advance deposit of estimated GST liability Must be paid before registration is granted
- Bank details for refund of excess deposit
💡 TaxClue Tip:
Casual registration is valid for 90 days. Apply at least 5 days before your event/supply date. Advance tax deposit is non-negotiable.
Non-Resident Taxable Person (NRTP)
For foreign businesses/individuals making taxable supplies in India without a fixed place of business.
Identity Documents
- Passport copy (individual) or incorporation docs (company) Self-attested & notarised
- Tax identification number from home country
- Photograph of authorised signatory
Appointment & Representation
- Appointment letter of local authorised signatory in India
- PAN of the Indian authorised signatory Authorised signatory must be Indian resident
- Aadhaar of Indian authorised signatory
Financials
- Estimated turnover / supply details for registration period
- Advance GST deposit (estimated tax liability) Mandatory upfront payment
💡 TaxClue Tip:
NRTP registration must be applied 5 days before commencing supply. The advance deposit is refunded after returns are filed and verified.
Input Service Distributor (ISD)
For head offices that receive input service invoices and distribute ITC to branch GSTINs.
Eligibility Check
- Head office is already a registered GST taxpayer ISD is a separate GSTIN for the same PAN
- Branches to receive ITC are also registered GSTINs
- No goods supply from ISD — only input services distribution
Documents Required
- All Regular GST registration documents Same PAN as head office
- List of recipient GSTINs (branches / units) For ITC distribution setup
- Board resolution / authorisation for ISD registration
- Bank account of ISD entity Separate account recommended
ISD Compliance Notes
- Issue ISD Invoice / ISD Credit Note to branches Mandatory document format
- File GSTR-6 (ISD return) by 13th of following month
- Maintain ITC distribution ratio records Pro-rata based on turnover of recipients
💡 TaxClue Tip:
ISD registration was made mandatory for HOs distributing input services from April 2025 (Budget 2024 amendment). If you are not registered, do it immediately.
E-commerce Operator (TCS)
For marketplace operators required to collect TCS (Tax Collected at Source) at 0.5% on net value of taxable supplies.
Operator Identity
- Certificate of Incorporation / MOA / LLP deed
- PAN of the entity
- Aadhaar of authorised signatory
- DSC of authorised signatory (mandatory for companies)
Business Proof
- Proof of e-commerce marketplace operations App store listing / website / agreements with sellers
- Bank account in entity name
- Board resolution authorising signatory
TCS Compliance Notes
- Collect TCS @ 0.25% CGST + 0.25% SGST (or 0.5% IGST) on net supply value
- File GSTR-8 (TCS return) by 10th of following month
- Issue TCS certificate to sellers within 5 days of filing
💡 TaxClue Tip:
TCS applies to the net value of taxable supplies (after returns). Do not collect TCS on exempt or non-taxable supplies — it leads to reconciliation mismatches.
Voluntary GST Registration
For businesses below the threshold who opt in — beneficial for ITC claims, B2B credibility, and export zero-rating.
Why Register Voluntarily?
- You supply to GST-registered businesses who need ITC on your invoice B2B advantage
- You are an exporter and want LUT / IGST refund benefit
- You want to claim ITC on purchases and reduce costs
- You need GSTIN for marketplace (Amazon, Flipkart, Meesho) registration
Documents Required
- All Regular GST registration documents listed above Same process as Regular
- PAN, Aadhaar, address proof, business proof
- Bank account in business name
- Cancelled cheque
Important Notes
- Voluntary registrants must file all regular returns (GSTR-1, GSTR-3B) Even if nil
- GST cannot be cancelled within 1 year of voluntary registration
- No Composition option if inter-state supply or e-commerce
💡 TaxClue Tip:
Once registered voluntarily, you must file returns every month — including nil returns. Non-filing attracts ₹50/day penalty (max ₹10,000 per return).