Quick answer
What are the documents required for GST registration?
GST registration documents are the PAN of the business, a photograph of the proprietor, partners or directors, constitution proof such as a partnership deed or incorporation certificate, an authorisation for the signatory, bank details and one proof of the principal place of business. Rented, family or co-working premises need an agreement, consent letter or undertaking as well.
- Lists fixed by CBIC Circular 257/03/2026-GST, 26 October 2026
- Most uploads up to 1 MB, bank proof up to 500 KB
- Photographs in JPEG, up to 100 KB
- Bank details can follow within 30 days of approval
- No government fee for the application
GST registration documents by type of business
Each constitution has its own short list. A proprietor uploads personal documents because the business and the owner are one person. Firms, LLPs, companies and trusts add a document that proves the entity exists and a letter naming who may sign for it.
The table follows the constitution-wise checklist that tax publications report from Annexure II of Circular 257. Pick your row, then add the premises document from the next section.
| Business type | Entity documents | People whose photograph and details are given | Signing |
|---|---|---|---|
| Sole proprietorship | PAN of the proprietor, bank details | Proprietor | Aadhaar e-sign, EVC or DSC |
| Partnership firm | Firm PAN, partnership deed, authorisation for the signing partner, bank details | All partners, with the managing or authorised partner marked | Aadhaar e-sign, EVC or DSC |
| LLP | LLP PAN, certificate of incorporation, authorisation, bank details | Designated partners | DSC |
| Private or public limited company, OPC | Company PAN, certificate of incorporation, board resolution for the signatory, bank details | Managing director and whole-time directors, with DIN | DSC |
| HUF | HUF PAN, bank details | Karta | Aadhaar e-sign, EVC or DSC |
| Trust, society, club or association | PAN, registration certificate, authorisation, bank details | Trustees or managing committee members | Aadhaar e-sign, EVC or DSC |
Based on reports of Circular 257/03/2026-GST (Taxscan and A2Z Taxcorp, read 11 November 2026) and the GSTN document checklist. The official text sits on the CBIC tax information portal.
Documents required for GST registration of a proprietorship
A Delhi proprietor needs only their own PAN, Aadhaar for authentication, a recent photograph, a bank statement or cancelled cheque, and one proof for the shop, office or home used for business. There is no deed or certificate, because a proprietorship has no separate legal identity.
Three things trip proprietors up more than missing papers:
- Trade name: the shop name you type is a trade name; the legal name must read exactly as on PAN.
- Aadhaar mobile: the authentication link goes to the number linked to Aadhaar, so a lost or changed SIM stalls the file.
- Bank account: a personal savings account is accepted at the start, though a separate account keeps later GST return filing cleaner.
If the business itself is not yet set up, read our proprietorship registration page first, since GST is usually the first registration a proprietor gets.
Need help with GST registration documents? Talk to a chartered accountant in Delhi today. First call is free.
What do partnership firms, LLPs and companies upload?
Partnership firms upload the deed, LLPs and companies upload the certificate of incorporation, and all three add the entity PAN, an authorisation for the person signing, photographs of the partners or directors, bank details and premises proof. Companies and LLPs sign the application with a DSC registered on the portal.
Points that matter for each:
- Partnership firm: upload the full stamped deed, not just the signature page. The firm PAN must already exist, so apply for it before GST. Our partnership firm registration page covers the deed.
- LLP: the designated partners named on the incorporation certificate are the people whose details go in. See LLP registration if the LLP is still being formed.
- Company: reported guidance under the circular asks for the DIN of the directors listed, and the legal name must match MCA records character for character. You can also request a GSTIN at incorporation through AGILE-PRO-S, which is optional in SPICe+; details are on our private limited company registration page.
Address proof for GST registration: which premises document works?
Address proof for GST registration depends on your right to the premises. An owner gives one ownership or utility document; a tenant gives the rent agreement, plus a landlord document where the agreement is unregistered; someone using a relative's or friend's place gives a consent letter with the owner's document.
| Your situation | What to upload | Format prescribed |
|---|---|---|
| You own the premises | Any one: latest property tax receipt, municipal khata, property identification document, or latest electricity or water bill | None |
| Owner has died and heirs use the property | Death certificate, affidavit, and one property document | Affidavit format in Annexure IV |
| Rented with a registered lease | Registered rent or lease agreement | None |
| Rented with an unregistered agreement | Agreement plus one property document in the landlord's name | None |
| Rented with no written agreement | Undertaking plus one property or utility document | Undertaking format in Annexure V |
| Relative's or friend's property, rent free | Consent letter signed by the owner plus one document in the owner's name | Consent letter format in Annexure VI |
| Co-working space | Membership agreement showing the period and the allotted space, plus the provider's ownership or lease document | None |
| SEZ unit or developer | Letter of Approval or Permission from the SEZ Development Commissioner | None |
Compiled from reports of Circular 257/03/2026-GST, Annexures III to VI (Taxscan, A2Z Taxcorp, CorpLaw Updates, read 11 November 2026). Download the annexure formats from the circular itself rather than a third-party template.
What can a GST officer no longer ask you for?
Under Circular 257, the officer may raise a query in FORM GST REG-03 only when a document is illegible or incomplete, the address does not match the proof, or the address itself is vague. Requests for papers outside the prescribed list are ruled out, and you can say so in your reply.
Reported examples of what officers are told not to question:
- A home address in another city or state from the business address.
- An Udyam or MSME certificate.
- Whether the premises looks suitable for the business activity.
- Whether the electricity connection is domestic or commercial, or how large the bill is.
- Landlord identity papers such as PAN, Aadhaar or photograph, which CBIC Instruction 03/2025 had already said not to demand.
This matters in Delhi, where many traders run from a family-owned shop in a residential colony or a flat with a domestic meter. Those applications used to stall on exactly these points.
How long does approval take once documents are in?
As reported from Circular 257, an application with successful Aadhaar authentication and no physical verification should be decided within 7 working days. Where physical verification is needed, the period is 30 days. Small low-risk applicants who opt for the simplified Rule 14A route get electronic approval within 3 working days.
| Stage | Time allowed | Who acts |
|---|---|---|
| Simplified route under Rule 14A | 3 working days | System |
| Aadhaar authenticated, no physical verification | 7 working days | Officer |
| Aadhaar not done or failed, or premises inspected | 30 days | Officer |
| Reply to a REG-03 query | 7 working days from the notice | You |
| Decision after your reply | 7 working days | Officer |
| Bank details, if not given at filing | 30 days after approval, or before the first GSTR-1, whichever is earlier | You |
Timelines as summarised from Circular 257/03/2026-GST by A2Z Taxcorp and CorpLaw Updates, read 11 November 2026. Reports also say an application is deemed approved if the officer takes no action within the prescribed time. Confirm the current position on the GST portal.
File size and format limits on the GST portal
The portal accepts uploads in PDF or JPEG. Most documents must stay under 1 MB, the bank document under 500 KB, and photographs must be JPEG under 100 KB. Oversized files simply fail to upload, and heavily compressed scans become illegible, which is one of the three grounds for a query.
A practical way to prepare the set:
- Scan each page at a normal office resolution in colour, not as a phone photo of a printout.
- Merge multi-page documents such as a deed or rent agreement into one PDF before compressing.
- Crop photographs to the face on a plain background and save as JPEG.
- Open every file after compressing and read the smallest text on it. If you cannot read it, neither can the officer.
Pre-upload checklist for GST registration documents
Run through this list before you generate the TRN on gst.gov.in. Each line maps to a reason applications get queried.
- 1
Match names to PAN
Legal name, father's name and date of birth on Aadhaar and bank records should agree with PAN. Fix differences at the source first.
- 2
Write the address exactly as on the proof
Floor, shop or plot number, block, locality and PIN should read the same in the form and on the bill or agreement.
- 3
Pick the right premises row
Use the table above to decide whether you need an agreement, consent letter, undertaking or affidavit, and use the circular's own format.
- 4
Check signing
Companies and LLPs need a DSC registered on the portal. Proprietors and firms can use Aadhaar e-sign or EVC.
- 5
Keep Aadhaar phones within reach
The authentication link goes to the promoter's and signatory's Aadhaar-linked mobile and email. Completing it is what avoids the 30-day route.
- 6
List your goods or services codes
Note the HSN or SAC codes for what you sell, so the activity matches what the premises and documents suggest.
Need help with GST registration in Delhi?
Most Delhi applicants can collect these documents in a day. The time goes in choosing the right premises proof, getting a landlord or relative to sign the correct format, and replying to a query without delay. That is the work a consultant takes off your hands.
Send us scans on WhatsApp or email and we check them against the lists above before anything is filed, then the application runs through our GST registration in Delhi service with a fixed quote before work starts. Two firms in our directory list GST registration: Khubchandani & Co. Chartered Accountants and Moneymji. Compare them on our GST consultant in Delhi page. Online sellers have a separate route explained in GST registration for e-commerce sellers, and if you are thinking of a rented address instead of your own, read virtual office for GST registration first. Our office is at 411 Best Sky Tower, a short walk from Netaji Subhash Place metro, open Monday to Saturday, 10 am to 7 pm.
Frequently asked questions
Is Aadhaar mandatory for GST registration?
Aadhaar authentication is not compulsory, but skipping it changes your timeline. Without it, or if it fails, the application goes to the 30-day route and the premises may be physically inspected. With successful authentication the officer has 7 working days to decide.
Is a rent agreement compulsory for GST registration?
No. A rent agreement is one option. If you have no written agreement, Circular 257 allows an undertaking in the Annexure V format with one property or utility document. If the place belongs to a relative or friend who charges no rent, use the Annexure VI consent letter instead.
Can I use my home address for GST registration in Delhi?
Yes. A house can be the principal place of business. If you own it, one ownership or utility document is enough. If a parent or spouse owns it, attach their signed consent letter and one document in their name. Officers are told not to object only because the meter is domestic.
Do I need a separate business bank account?
No. The checklist asks for bank details, and a proprietor's existing account is accepted. Reports of the circular also say bank details can be added within 30 days of approval, or before the first GSTR-1, if they are not ready at filing.
Is a DSC required for GST registration?
Companies and LLPs must sign with a digital signature certificate registered on the portal. Proprietors, partnership firms and HUFs can sign with Aadhaar e-sign or an EVC. Order the DSC early, because the holder has to complete their own verification for it.
Can an officer ask for documents not in the list?
Under Circular 257, no. Queries are limited to illegible or incomplete documents, an address that does not match the proof, or a vague address. If you get a request outside these, reply in REG-04 citing the circular. Reports say delays or unwarranted queries can be raised with the jurisdictional Chief Commissioner or Commissioner by email.
Are documents different for e-commerce sellers?
The documents are the same as for any proprietor or company of that type, chosen from the same constitution and premises lists. What differs for online sellers is when registration becomes necessary and which route applies, which our e-commerce seller page explains in detail.
Is there a fee for submitting GST registration documents?
The GST portal does not charge a government fee for a new registration, as of November 2026. You pay only for stamp paper if an affidavit applies, and a professional fee if you hire help. We give a fixed quote before starting.