Documents Required for GST Registration in India (REG-01 Checklist 2026)
GST registration documents: PAN, promoter Aadhaar, business place proof, bank details and authorisation. No fee; Rule 14A fast track for small taxpayers.
Short answer
GST registration in Form REG-01 needs the business PAN, Aadhaar and photos of the proprietor, partners or directors, proof of the principal place of business with an owner consent or rent agreement, bank account details and a letter authorising the signatory. There is no government fee. Aadhaar authentication is mandatory and may require a visit to a GST Suvidha Kendra for biometrics.
- Form
- GST REG-01
- Government fee
- Nil
- Mandatory threshold
- ₹40 lakh goods / ₹20 lakh services (lower in special category states)
- Simplified route
- Rule 14A, approval in 3 working days
- Rule 14A limit
- Output tax to registered buyers up to ₹2.5 lakh a month
- Signing
- DSC for companies and LLPs; EVC allowed for others
Which documents apply to every applicant?
The GST portal links registration to PAN, so the legal name must match PAN records exactly. Each promoter (proprietor, partner, director or karta) and the primary authorised signatory provides PAN, Aadhaar, a photograph and contact details. The applicant chooses a principal place of business and lists any additional places within the same state.
Proof of the business place must show the address precisely. Rejections often stem from a mismatch between the address on the electricity bill and the address typed into the form.
- PAN of the business
- Aadhaar and PAN of promoters and signatory
- Photographs (JPEG, small file size)
- Electricity bill, property tax receipt or municipal khata for the premises
- Rent agreement or consent letter with owner's ID (if not owned)
- Bank statement, passbook first page or cancelled cheque
What extra documents depend on the business type?
Companies and LLPs upload the certificate of incorporation and a board or partners' resolution naming the authorised signatory. Partnerships upload the partnership deed. Proprietors need only personal KYC and premises proof. Foreign companies and non-resident taxable persons follow separate forms.
| Constitution | Additional documents |
|---|---|
| Proprietorship | Owner's PAN, Aadhaar, photo |
| Partnership firm | Partnership deed, authorisation letter |
| LLP | Incorporation certificate, partners' resolution |
| Company | Incorporation certificate, MoA/AoA, board resolution |
| Trust / society | Registration certificate, resolution |
What is the Rule 14A simplified registration?
From 1 November 2025 an applicant who expects output tax on supplies to registered persons of no more than ₹2.5 lakh a month can opt for Rule 14A in REG-01. Registration is granted electronically within three working days of the ARN if Aadhaar authentication of the primary authorised signatory and at least one promoter succeeds. Only one Rule 14A registration is allowed per PAN in a state, and withdrawal requires returns to be filed first.
How does Aadhaar authentication and verification work?
After submission, the portal sends an Aadhaar authentication link. Applicants flagged by the risk system are asked to book a slot at a GST Suvidha Kendra for photo and biometric verification with original documents. The officer can raise a query in REG-03, which must be answered in REG-04 within seven working days. Physical inspection of premises can extend the timeline.
Who must register?
Registration becomes mandatory once aggregate turnover crosses ₹40 lakh for goods suppliers or ₹20 lakh for service providers in most states, with lower limits in some special category states. Inter-state suppliers of goods, e-commerce sellers, casual taxable persons and those liable under reverse charge must register regardless of turnover, subject to specific exemptions.
Common mistakes that delay approval
Officers reject or query applications mostly for document mismatches. A clean application usually moves faster than one that needs a REG-03 clarification, because the clock restarts after you reply. Check these points before you submit.
- Business name differs from PAN records
- Premises proof address does not match the form
- Rent agreement unsigned, unstamped or expired
- Owner consent letter without owner's ID
- Wrong HSN or SAC codes for main goods or services
- Photographs or files larger than portal limits
- Opting for Rule 14A when B2B tax will exceed ₹2.5 lakh a month
Step by step
- 1Confirm PAN details
Make sure the business name and PAN data match exactly.
- 2Prepare premises proof
Get a recent electricity bill plus rent agreement or owner consent.
- 3Gather promoter KYC
Collect PAN, Aadhaar, photos and phone numbers of promoters and signatory.
- 4File Part A
Enter PAN, email and mobile on the GST portal to get a TRN.
- 5Complete Part B
Upload documents, choose Rule 14A if eligible and sign with DSC or EVC.
- 6Authenticate Aadhaar
Complete the Aadhaar link or biometric appointment at a GSK if asked.
- 7Respond to queries
Reply to any REG-03 query in REG-04 within seven working days.
- 8Download certificate
Download REG-06 and display the GSTIN at the place of business.
Related services
Sources
- GST Common Portal
- CBIC GST – Acts, rules and notifications
- TaxHeal – Advisory on simplified GST registration (Rule 14A)
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Is there a fee for GST registration?
No. The government charges nothing for GST registration. Professionals may charge for preparing and filing the application.
Can I register GST at a residential address?
Yes, if you can show proof of the premises and consent from the owner. The officer may verify that business is actually carried on there.
Is a bank account required before applying?
Bank details can be added after registration in most cases, but providing them upfront avoids a later amendment. Have a cancelled cheque or statement ready.
What happens if Aadhaar authentication is not done?
Without authentication the application may be routed to physical verification, which takes longer. Rule 14A's three-day approval depends on successful authentication.