Documents Required for GST Registration – Proprietorship

GST Registration Process is 100% online and there is no requirement of submission of physical documents to GST Department.  In order to complete the Steps to get GST registration, it is important to organise the documents as per strict requirements. 

For getting GST Registration, the Proprietorship has to file an application in Form GST REG-01 at the GST common portal www.gst.gov.in with the following details and documents electronically.

Documents to be submitted to GST portal by Proprietorship.

A. PROPRIETOR'S DOCUMENTS

1. Permanent Account Number (PAN) of Proprietor

2. Consent  by Proprietor for obtaining GST Registration

3. Declaration / Authorisation to Authorised Signatory

4. Bank Account Details: Scanned copy of a cancelled cheque containing name of the Business entity, Bank Account No., MICR, IFSC and Branch details 

6. Photograph of Proprietor and Authorised Signatory

7. Digital Signature Certificate of the Authorised Signatory

B. ADDRESS PROOF FOR REGISTRATION

An identifiable Address should be provided for registration of GST. This is the most critical document that is to Be carefully identified before processing the GST Registration. The address of GST Registration need not be the Registered Office address of the Proprietorship.

8. Address Proof and / Consent required for GST Registration

The documents required to be submitted may vary for following situations:

a) Address owned by Applicant Proprietor

• Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

b) If the premises is owned individuals – Another Person:

• Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill
• Consent letter from the Owner of premises to use the address for GST Registration. 

c) For Rented or Leased Premises

• A copy of the valid Rent / Lease Agreement on a stamp paper in the name of Proprietor / Proprietorship. The purpose of rental / lease must be commercial use.
• Any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. 

d) If the Address is owned another Company / LLP

• Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill
• Board Resolution by Company / Consent by LLP for authorising the use of address as registered office of the company.

e) If the premises is from Virtual /Shared Office Service Provider /Co-Working space

• Any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• Valid Rental / Lease Agreement by owner of the premises with Virtual /Shared Office Service Provider with specific powers to sublease the premise for business.
• Consent letter issued by the Virtual /Shared Office Service Provider. (If the Virtual /Shared Office Service Provider is a Company / LLP, Board Resolution / Power of Attorney delegating the powers to the signatory to issue Consent Letter for Business registrations is also required)

f) If the address is located in an SEZ

If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by Government of India are required to be uploaded.

Other Important Conditions of Documentation:

• Rent / Lease Agreement should be in the name of the Proprietor for commercial purpose.
• The rental agreement in the name of the partners / designated partners shall not be accepted as the address proof
• If the Rent/lease agreement is not available, an affidavƒit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
• Co-working place hour rate/week usage will not be accepted for GST Registration
• If the address on the ownership document (Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill incomplete, additional documents such as Aadhaar Card / Driving Licence / Passport / Voter ID in name of the Owner with complete address of the premises should also be provided.