Documents Required for GST Registration of Proprietorship
Documents Of The Proprietor
- Proprietor’s Permanent Account Number (PAN)
- Owner’s permission to obtain GST registration
- Authorization / Declaration to the Authorized Signatory
- Bank Account Information: A scanned copy of a canceled cheque with the business entity’s name, bank account number, MICR, IFSC, and branch information.
- Photograph of the owner and the authorized signatory
- Authorized Signatory’s Digital Signature Certificate
Registration Address Proof
a) Applicant Proprietor's Address:
- Any document proving ownership of the premises, such as the most recent Property Tax Receipt, a copy of the Municipal Khata, or a copy of the Electricity Bill can be presented.
b) If the premises are owned by another person:
- Any document supporting the ownership of the premises, such as the most recent Property Tax Receipt, a copy of the Municipal Khata, or a copy of the Electricity Bill.
- Consent letter from the owner of the premises to use the address for GST Registration.
c) If the premises is rented or leased:
- A copy of the valid Rent / Lease Agreement in the name of the Proprietor / Proprietorship on stamp paper. The rental or lease must be for commercial purposes.
- Any document supporting the Lessor’s ownership of the premises, such as the most recent property tax receipt, a copy of the Municipal Khata, or a copy of the Electricity Bill.
d) If the address is owned by a different company or LLP:
- Any document supporting the ownership of the premises, such as the most recent Property Tax Receipt, or a copy of the Municipal Khata or a copy of the Electricity Bill.
- Board Resolution by Company / Consent by LLP authorizing the use of the address as the company’s registered office.
f) If the address is in a Special Economic Zone:
- If the applicant’s principal place of business is in an SEZ or if the applicant is an SEZ developer, the necessary documents/certificates issued by the Government of India must be uploaded.
Other Important Documentation Requirements
- For commercial purposes, the Rent / Lease Agreement should be in the name of the Proprietor.
- The rental agreement in the name of the partners / designated partners is not acceptable as proof of address.
- If the rent/lease agreement is not available, an affidavit to that effect, along with any document in support of the possession of the premises, such as a copy of the Electricity Bill, will be accepted for GST Registration.
- The hourly rate/weekly usage of a co-working space 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) is insufficient, additional documents such as Aadhaar Card / Driving License / Passport / Voter ID in the name of the Owner with the complete address of the premises should be provided.