GST Registration Documents: Proprietorship, Partnership, LLP और Company की Checklist

A useful GST document pack changes with the applicant’s constitution and premises arrangement. The portal distinguishes business information, promoters/partners, authorised signatory and place-of-business records. There is no single universal “PAN plus Aadhaar” pack covering every taxpayer. ^[1]

Separate the applicant from the person signing

For a proprietor, the individual and the business are linked differently than in a company or LLP. A firm, LLP or company may need its own PAN and constitution/incorporation evidence, alongside the relevant individuals’ details. Add a valid authorisation where somebody signs on behalf of the entity. Do not substitute a director’s personal PAN for the company PAN.

Match office documents to occupancy

Owned, rented and consent/shared premises need different evidence. Match the full address and PIN across the form and submitted proofs, explain genuine differences and use complete readable documents. An incorporation certificate does not prove possession of a particular office. Retain originals and confirm the permitted upload types and size on the live form. ^[1]

Practical preparation checklist

• Applicant PAN and legal name; constitution/incorporation evidence.
• Relevant promoter/partner and authorised-signatory details.
• Photographs and authorisation/board documents where required.
• Premises evidence selected for owned, rented or consent occupancy.

Illustrative example

A partnership supplies its partners’ PAN cards but omits the partnership deed and firm PAN. The preparer should identify the missing entity-level documents rather than repeatedly uploading personal KYC. The same principle applies when a company provides only its directors’ Aadhaar cards.

Avoid this mistake

Do not demand every possible document from every customer. Mark each item as required for this case, alternative evidence, or information for professional review. Upload personal documents only through an authorised private channel, never in a public website enquiry or blog comment.