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Registering for GST (Goods and Services Tax) in India
Document Checklist
PAN
PAN (Permanent Account Number) of the entity
Where to get: Issued by the Income Tax Department — see the PAN card guide
Required: Of the proprietor for proprietorships; of the firm or company for partnerships, LLPs, and companies
The legal name of the business in the application must match the PAN record exactly, including suffixes and spacing. Mismatch is the most common rejection cause at Part A.
Aadhaar
Aadhaar of authorised signatory
Where to get: Issued by UIDAI — see the Aadhaar update guide
Required: Of proprietor, partners, directors, karta, or authorised signatory for e-KYC and OTP authentication
The Aadhaar must be linked to a working mobile number. Name mismatch (for example after marriage) blocks e-KYC under CGST Rule 8(4A).
Proof of principal place of business
Owned premises: Property tax receipt, electricity bill, or municipal khata copy in the applicant's name
Rented premises: Rent or lease agreement plus the owner's no-objection certificate (NOC) plus the owner's ownership document
Submitting only the rent agreement without the owner's NOC is a frequent rejection cause.
Bank account proof
Accepted: Cancelled cheque, first page of bank statement, or passbook showing the pre-printed account holder name
Required: Account name must match the applicant entity (not a director's personal account for a company)
Photograph of authorised signatory
Format: Recent passport-size JPEG
Constitution and authorisation documents
Partnership / LLP: Registered partnership deed, or LLP Agreement and Certificate of Incorporation from the Ministry of Corporate Affairs (MCA), plus the authorisation letter naming the signatory
Private Limited / Public Limited / OPC: Certificate of Incorporation, MoA and AoA, board resolution authorising the signatory, and a Digital Signature Certificate (DSC) of the signatory
Non-Resident Taxable Person: Passport copy of authorised signatory, tax identification number from the home country, and proof of advance tax deposit under Section 27(2)
DSC is mandatory for companies and LLPs. Proprietorships and partnerships may instead use Aadhaar-based Electronic Verification Code (EVC) at submission.
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