GST Registration Documents Checklist (2026 Update)

1. Mandatory Thresholds for GST Registration

Under the Central Goods and Services Tax (CGST) Act, registration is mandatory once turnover crosses ₹40 Lakhs for goods (₹20 Lakhs for special category states) and ₹20 Lakhs for services (₹10 Lakhs for special category states). Registration is also mandatory for e-commerce sellers and interstate suppliers regardless of turnover.

2. Documents Required Based on Business Structure

Different entity types require specific legal documents for Aadhaar-authenticated GSTIN filing on the GST portal.

• Proprietorship: PAN, Aadhaar, photograph, bank proof, and office electricity bill with rent agreement.
• Partnership / LLP: Partnership deed, LLP agreement, PAN of firm, PAN/Aadhaar of designated partners, and authorized signatory letter.
• Private Limited: Certificate of Incorporation, PAN of company, Board Resolution authorizing signatory, PAN & Aadhaar of all directors.

3. Common Reasons for GST Rejection

Applications face show cause notices or delays primarily due to blurred address proofs, name mismatches between PAN and Aadhaar, or lack of clear ownership proof in registered office NOCs.