GST Registration Guide · FY 2025-26

Documents Required for
GST Registration

The exact document checklist for GST registration — by business type (proprietor, partnership, company, LLP), the file-format and size specs, and the common reasons applications get rejected.

Updated for FY 2025-26 GST Expert Reviewed By Business Type

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5core document sets

100 KBmax photo size (JPEG)

1 MBmax per document

45 daysto add bank proof

Quick Answer

To register for GST you need the PAN of the business (or owner), Aadhaar of the applicant (for OTP authentication), proof of the principal place of business, bank account details and a passport-size photograph. The exact set varies by entity type — proprietorship, partnership, company or LLP — and every file is uploaded in PDF or JPEG within set size limits on the GST portal.

PAN Required

Aadhaar Required

Address proof Required

Bank proof 45 days

Common to all

Core Documents Every Applicant Needs

Regardless of business structure, these categories are always required for a fresh GST registration:

PAN of the business / proprietor
Aadhaar of the applicant / authorised signatory
Proof of principal place of business
Bank account proof (cancelled cheque / statement)
Passport-size photograph (JPEG)
Valid email & mobile for OTP
Digital Signature (DSC) — companies & LLPs
Authorisation letter / board resolution

GST 2.0 did not change the document list

The GST 2.0 rate rationalisation (effective 22 September 2025) restructured tax rates into the 5% / 18% two-slab system but did not change the registration documents or process. The checklist below is current for FY 2025-26.

By business type

GST Registration Documents by Entity

The identity and constitution documents differ by how your business is set up. Address, bank and photo requirements are common to all.

Document	Proprietor	Partnership	Company	LLP
PAN of entity	Owner's PAN	Firm PAN	Company PAN	LLP PAN
Constitution proof	—	Partnership deed	Certificate of Incorporation + MOA/AOA	LLP agreement + COI
PAN & Aadhaar of persons	Proprietor	All partners	All directors	Designated partners
Photograph	Yes	All partners	All directors	Partners
Authorisation	Not needed	Authorisation letter	Board resolution	Board resolution
Digital Signature (DSC)	EVC ok	EVC ok	Mandatory	Mandatory

Proprietors & partnerships may verify by Aadhaar-EVC; companies and LLPs must sign with a Class-3 DSC of the authorised signatory.

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Most-rejected item

Address Proof for Place of Business

Address proof for the principal place of business is where most applications stumble. Acceptable proof depends on whether the premises are owned, rented or shared.

Premises	Documents needed	Note
Owned	Electricity bill / property tax receipt / ownership deed	Any one, in the owner's name
Rented / leased	Rent or lease agreement + electricity bill	Add a NOC if agreement is not registered
Consent / shared	Consent letter + owner's address proof	NOC from the premises owner
Own home	Electricity bill / property tax receipt	Home address is fully acceptable

Utility bills should generally be within the last 2–3 months. Business name need not appear on the bill.

Rent agreement without a NOC is a top rejection reason

For rented premises, upload the rent/lease agreement and — where the agreement is unregistered or in another name — a No Objection Certificate from the property owner. A mismatch between the address on the application and the uploaded proof also triggers a query or rejection.

Bank proof — a cancelled cheque, bank statement or the first page of the passbook — is not mandatory at the time of applying. It must be furnished within 45 days of registration or before filing the first return, whichever is earlier (Rule 10A).

Portal specs

File Format & Size Requirements

Photograph: JPEG, up to 100 KB
Other documents: PDF or JPEG, up to 1 MB each (some fields allow up to 2 MB)
Bank proof / address proof: PDF or JPEG, clear and legible
Utility bills: recent (within 2–3 months)
All uploads must be readable — blurry or low-resolution scans are rejected

Gather documentsPAN, Aadhaar, address & bank proof

→

Aadhaar OTPAuthenticate the signatory

→

Fill REG-01Enter details on gst.gov.in

→

VerificationARN issued; approval / query

Aadhaar authentication is effectively mandatory

Aadhaar-based OTP authentication of the primary authorised signatory is the standard route. Where biometric authentication is flagged, you may need to visit a GST Suvidha Kendra. Skipping Aadhaar authentication triggers physical verification of premises and can extend approval to around 30 days.

Avoid these

Common Reasons Applications Get Rejected

Address mismatch — application address does not match the uploaded proof
Blurry or illegible scans that cannot be verified
Expired rent agreement or missing NOC from the landlord
Aadhaar not linked to mobile — OTP verification fails
PAN name mismatch or an inactive PAN
Wrong document category — e.g. a photo uploaded as address proof

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Government sourcesRegistration portal: gst.gov.in · CBIC-GST: cbic-gst.gov.in · Registration procedure: Rule 8 & Rule 9, CGST Rules 2017 · Bank details timeline: Rule 10A, CGST Rules 2017

GST Registration Documents — Frequently Asked Questions

Core Documents

What documents are required for GST registration?

The core documents are: PAN of the business (or proprietor), Aadhaar of the applicant for OTP authentication, proof of the principal place of business (electricity bill, rent agreement with NOC or ownership deed), bank account proof (cancelled cheque or statement) and a passport-size photograph. Companies and LLPs also need their Certificate of Incorporation, MOA/AOA or LLP agreement, a board resolution and a Class-3 Digital Signature (DSC).

Is PAN mandatory for GST registration?

Yes. PAN is mandatory for GST registration for regular taxpayers — the GSTIN is generated based on the PAN. Only a few categories, such as non-resident taxable persons and those required to deduct TDS, may register without a PAN using alternative identification. For a proprietorship the proprietor's personal PAN is used; for a company, LLP or firm the entity's own PAN is required.

What photograph size and format does the GST portal accept?

The photograph must be in JPEG format with a maximum file size of 100 KB. Other supporting documents (PAN, address proof, bank proof, deeds) are uploaded in PDF or JPEG format, generally up to 1 MB each. All uploads must be clear and legible — blurry scans are a common reason for rejection.

Do I need a Digital Signature (DSC) for GST registration?

It depends on the entity. Companies and LLPs must sign the GST application with a Class-3 Digital Signature Certificate of the authorised signatory — it is mandatory. Proprietorships and partnerships can instead verify the application using Aadhaar-based EVC (electronic verification code), so a DSC is optional for them.

Address Proof

Can I use my home address for GST registration?

Yes. You can register a business at your home address. Provide proof such as an electricity bill, property tax receipt or ownership deed for the home. If the home is rented, upload the rent agreement along with a NOC from the landlord. Many small businesses and freelancers register from a home address without any issue.

What address proof is accepted for rented premises?

For rented premises you upload the rent or lease agreement together with a utility bill, and — where the agreement is unregistered or in a third party's name — a No Objection Certificate (NOC) from the property owner. The agreement should be valid on the date of application and the NOC should permit GST registration at the premises.

Does the business name have to appear on the electricity bill?

No. The electricity bill or utility bill used as address proof does not need to be in the business name — it can be in the owner's or landlord's name. What matters is that the address on the bill matches the principal place of business declared in the application, along with a rent agreement or NOC where the premises are not owned by the applicant.

Bank & Timelines

Is a bank account mandatory for GST registration?

Bank account details are not mandatory at the time of applying. Under Rule 10A you must furnish valid bank account details within 45 days of registration or before filing your first GST return, whichever is earlier. You can add the bank details later through a non-core amendment to the registration.

How long does GST registration take after documents are submitted?

With successful Aadhaar authentication and complete documents, an ARN is issued immediately and approval typically follows within about 7 working days. If Aadhaar authentication is not done, or the officer flags physical verification of the premises, approval can take up to around 30 days. Prompt responses to any query raised speed up the process.

Can I apply for GST registration without Aadhaar authentication?

Aadhaar authentication is the standard and fastest route. If you opt out, the application generally goes through physical verification of the business premises, which extends the timeline to up to 30 days. Ensure your Aadhaar is linked to your active mobile number so the OTP verification succeeds on the first attempt.

By Entity & Multi-state

What documents does a partnership firm need for GST registration?

A partnership firm needs: the firm's PAN, the partnership deed, PAN and Aadhaar of all partners, passport-size photographs of the partners, proof of the business address, bank account proof in the firm's name and an authorisation letter naming the partner who will apply. Aadhaar-EVC can be used to verify, so a DSC is optional.

What documents does a private limited company need?

A private limited company needs: the company PAN, Certificate of Incorporation, MOA and AOA, PAN and Aadhaar of all directors, photographs of directors, registered-office address proof, bank account proof in the company's name, a board resolution authorising a director as signatory and a Class-3 DSC of that signatory.

What documents does an LLP need for GST registration?

An LLP needs: the LLP's PAN, the executed LLP agreement, the LLP's Certificate of Incorporation from the MCA, PAN and Aadhaar of all designated partners, their photographs, registered-office address proof, bank proof in the LLP's name, a resolution authorising a designated partner to sign, and a Class-3 DSC for that partner.

Do I need separate documents for registration in each state?

GST registration is state-specific, so you need a separate GSTIN and a fresh application for each state where you have a place of business. The person-related documents (PAN, Aadhaar, DSC) are the same, but you must provide address proof for the place of business in each individual state.

Rejections

Why do GST registration applications get rejected?

Common reasons are: the business address not matching the uploaded proof, blurry or illegible documents, an expired rent agreement or a missing landlord NOC, Aadhaar not linked to the mobile number so OTP fails, PAN name mismatch or an inactive PAN, and documents uploaded in the wrong category. Fixing these before applying — and responding quickly to any officer query — avoids most rejections.

Can I re-apply after a GST registration rejection?

Yes. If your application is rejected you can file a fresh application once you have corrected the issue — typically a clearer document, a valid rent agreement with NOC, or a matching address. Read the rejection remarks carefully so the same defect is not repeated. Where a query notice (REG-03) was raised first, respond within the given window instead of starting over.

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