documents:gst-registration
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Documents required for GST registration (2026)

⚠️ DPDP Rules, 2025 (14 Nov 2025) amended Section 8(1)(j) of the RTI Act — public-interest override now under Section 8(2). Read the note →

· 2026/04/19 05:02

Direct answer. GST registration mandatory if turnover > Rs. 40 lakh (goods) OR Rs. 20 lakh (services) in most states; Rs. 20 / 10 lakh in special states (NE + hill). Documents: PAN of business + proof of business address + bank account + photos. Apply at gst.gov.in. FREE.

Mandatory documents

  • PAN of business / individual — Sole proprietor: individual PAN; Partnership: firm PAN; Company: company PAN
  • Aadhaar of authorised signatory — For Aadhaar-OTP authentication (speeds approval to 3 days)
  • Proof of place of business (address) — Property tax receipt OR rent agreement (registered) OR electricity bill OR consent letter from owner
  • Photo of authorised signatory — Recent, 100KB-1MB JPG
  • Bank account details — Cancelled cheque OR first page of passbook OR bank statement
  • DSC (Digital Signature Certificate) — For company / LLP applications (mandatory)
  • Partnership deed / MoA-AoA / LLP agreement — For respective entity types
  • Authority letter for authorised signatory — For company / LLP / partnership

Optional / situational documents

  • Trade licence / Shop & Establishment — Strengthens application; not strictly mandatory
  • Earlier registration certificates (if any) — For migration cases
  • Letter of Authorisation (LoA) — For director/partner authorising signatory
  • NOC from premises owner — For shared / co-working / family premises

Specifications + key rules

  • FREE — no government fee. Agents charging Rs. 1,500-5,000 are over-charging for a 30-minute self-service.
  • Aadhaar authentication speeds processing from 7 days → 3 days.
  • Composition scheme (1% for goods up to Rs. 1.5 cr, 6% services up to Rs. 50 lakh) opt-in within 30 days.
  • Multiple states — separate GSTIN per state mandatory.
  • Voluntary registration below threshold useful for B2B credit recovery.
  • E-invoicing mandate for businesses > Rs. 5 cr turnover (since 2023).
  • LUT (Letter of Undertaking) required annually for export without IGST.

Where to apply

Online at gst.gov.in → Registration → New Registration.

→ Official source: https://tutorial.gst.gov.in/userguide/registration/index.htm

If you don't have all documents

If GST registration is rejected for “documents inadequate”, request specific deficiency under §4(1)(d). Re-apply. If processing > 7 days, file RTI to GST proper officer.

→ Use our 🪄 AI RTI Drafter to generate a free §6(1) application asking for the rejection reason in 60 seconds.

Frequently asked questions

  • Q: GST registration mandatory above what turnover? — Rs. 40 lakh (goods, most states); Rs. 20 lakh (services); Rs. 20/10 lakh in special states (NE + hill).
  • Q: Can I voluntarily register below threshold? — Yes — useful for B2B credit recovery. Apply via gst.gov.in.
  • Q: Multiple business units in different states? — Separate GSTIN per state.
  • Q: Composition scheme — when to opt? — At registration OR within 30 days of starting financial year. Can't change mid-year.
  • Q: What if my GSTIN is cancelled by officer? — Apply for revocation within 30 days via Form GST REG-21. Otherwise, fresh registration required.

Summary + next steps

  1. Gather mandatory documents above before applying — saves a re-visit
  2. Apply via official portal (link above) — no agent needed
  3. Track status: see our status-check guides
  4. If rejected for “documents inadequate”: request specific deficiency under §4(1)(d) RTI Act
  5. For state-specific guidance: see state portals directory

All RTI Wiki tools (free, no login)

Sources

  • Statutory references: as cited in Specifications above
  • Official portal: linked in “Where to apply” above
  • RTI Act 2005 §§4, 6, 7, 19

Last reviewed: 25 April 2026.

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documents/gst-registration.txt · Last modified: by 127.0.0.1

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