1. Documents for Sole Proprietor / Individual
This is the simplest and most common GST registration type for freelancers, traders, and small business owners operating in their own name or under a trade name.
📌 Required Documents
- PAN Card — mandatory; must match the name used in the application
- Aadhaar Card — Aadhaar-registered mobile must be active for OTP
- Address proof of principal place of business (see Section 6 below)
- Bank account proof — cancelled cheque (with pre-printed name) or bank statement (less than 2 months old)
- Passport-size photograph — JPG, under 100KB, white background
- Mobile number & email — for GST portal login credentials
Note: If you operate under a trade name (e.g., "Sharma Electronics" instead of "Rahul Sharma"), submit PAN in the proprietor's name. The trade name goes in the "Trade Name" field — no separate registration needed.
2. Documents for Private Limited Company / OPC
🏢 Required Documents
- Certificate of Incorporation — issued by MCA (Ministry of Corporate Affairs)
- Company PAN Card
- Memorandum of Association (MOA) + Articles of Association (AOA)
- Board Resolution authorizing the signatory to register for GST
- Letter of Authorization for the authorized signatory (on company letterhead)
- PAN Card + Aadhaar Card of all directors
- Photograph of the authorized signatory (JPG, under 100KB)
- Company bank account — cancelled cheque or bank statement with company name + account number
- Registered office address proof — electricity bill / rent agreement + NOC if rented
For OPC (One Person Company): Same documents as above. The sole director acts as both the authorized signatory and the company. Board Resolution format is simplified — a single director resolution is sufficient.
4. Documents for Partnership Firm
🤝 Required Documents
- Partnership Deed — signed by all partners; notarized preferred
- PAN Card of the firm
- PAN Card + Aadhaar Card of all partners
- Passport-size photograph of the authorized partner
- Authorization letter from all partners designating one partner as signatory
- Firm's bank account details — cancelled cheque or statement
- Business address proof — electricity bill or rent agreement for the firm's registered address
Unregistered partnerships: Partnership firms that are not registered with the Registrar of Firms can still apply for GST. The partnership deed + PAN is sufficient proof of the entity's existence.
6. Address Proof Options — Own vs Rented Property
The GST portal requires address proof for the principal place of business. Below is the full list of accepted documents:
| Property Type | Accepted Documents | Key Requirements |
|---|
| Own Property | Electricity bill OR Property tax receipt OR Municipal khata copy | Less than 2 months old. Name on bill need not match applicant's name. |
| Rented / Leased | Rent / Lease Agreement + Electricity bill in landlord's name | Agreement less than 12 months old. Notarized recommended. Add NOC from landlord if agreement doesn't explicitly permit business use. |
| Shared / Co-working Space | NOC from property owner + Electricity bill of the property | NOC must be signed by the building owner or authorised property manager. Flexi desk arrangements need a formal agreement. |
| Home Office / Residential | Electricity bill in applicant's name OR rent agreement | Fully valid. GST portal allows residential addresses as principal place of business. |
| Virtual Office | Virtual office agreement + NOC from virtual office provider | Accepted in metro cities. The GST officer may request a physical inspection for virtual offices in some states. |
7. Photo & Document Upload Specifications
The GST portal has strict file size and format requirements. Incorrect files are the #1 cause of application delays.
| Document Type | Format | Max Size | Notes |
|---|
| Photograph | JPG | 100 KB | White/light background. Clear face. Not a selfie screenshot. |
| PAN Card | JPG / PDF | 1 MB | Scan both sides only if backside has address. Front only for PAN. |
| Aadhaar Card | JPG / PDF | 1 MB | Masked Aadhaar (last 4 digits visible) accepted. Download from UIDAI portal. |
| Address Proof | JPG / PDF | 1 MB | Must be legible. Blurry scans = rejection. |
| Bank Proof | JPG / PDF | 1 MB | Account number + IFSC must be clearly visible. |
| Constitution Docs (MOA, LLP deed) | PDF | 2 MB | Full document — not just signature page. |
Pro tip: Use the free
SmallPDF compressor if your files exceed the size limit. Avoid mobile screenshots — use a proper scanner app (CamScanner, Adobe Scan) for clear, correctly-sized JPGs.
8. Top 7 GST Application Rejection Reasons (and Fixes)
1. Aadhaar OTP not received / expired
Fix: Ensure the Aadhaar-linked mobile is active. OTP expires in 10 minutes. If mobile is unlinked, update at an Aadhaar centre before applying.
2. Address proof older than 2 months
Fix: Always use the latest electricity bill. If unavailable, a notarized rent agreement + landlord NOC works.
3. PAN name mismatch with Aadhaar
Fix: Names on PAN and Aadhaar must match exactly (including initials). Update PAN or Aadhaar to match before applying.
4. Photo over 100KB or wrong format
Fix: Compress to under 100KB using TinyPNG or ILoveIMG. Save as JPG, not PNG or WebP.
5. No Board Resolution / Authorization Letter (for companies)
Fix: Draft a board resolution in the format prescribed by CBIC (available on gst.gov.in). Sign and upload on company letterhead.
6. Bank account not in business name
Fix: For sole proprietors, a personal savings account is accepted — the name on the cheque/statement must match the PAN. Companies must use the company current account.
7. Blurry / low-resolution scans
Fix: Use CamScanner or Adobe Scan on your phone. Ensure 200+ DPI. All text must be legible at 100% zoom.
Frequently Asked Questions
What documents are required for GST registration?
For a sole proprietor: PAN, Aadhaar, address proof (electricity bill or rent agreement), cancelled cheque or bank statement, and a passport photograph. For a company: Certificate of Incorporation, company PAN, MOA/AOA, director PAN + Aadhaar, Board Resolution, and company bank details.
Can I use a rented address for GST registration?
Yes. Submit the rent/lease agreement (less than 12 months old, notarized preferred) + electricity bill in the landlord's name. Add an NOC from the landlord if your lease doesn't explicitly allow business use.
Is Aadhaar OTP mandatory for GST registration?
Yes. You need Aadhaar authentication via OTP on your Aadhaar-registered mobile. If your mobile number is not linked to Aadhaar, visit an Aadhaar centre to update it before applying.
What photo specifications are required for GST registration?
Passport-size photo in JPG format, under 100KB, white or light background, clear face. Avoid compressed mobile screenshots. Use a scanner app like CamScanner for best results.