While making a new application under GST, there are certain new documents that should be submitted by the applicant on the basis of the type of taxpayer they are. While submitting this, there are certain size compliances that should be made such that the documents can be submitted after scanning.
Documents to be submitted by the business on the basis of the Constitution of Business chosen by the Applicant:
| SL. NO. | BUSINESS CONSTITUTION | PROOF | SIZE | FORMAT |
| 1 | Partnership | – Partnership Deed – Any proof providing the establishment of the entity |
1 MB | PDF or JPEG |
| 2 | Proprietorship/HUF | No attachment shall be required | 1 MB | PDF or JPEG |
| 3 | Private or Public Limited Company or LLP | Certificate of Incorporation | 1 MB | PDF or JPEG |
| 4 | Public Sector Undertaking | Certificate of Incorporation | 1 MB | PDF or JPEG |
| 5 | Department of Government | Any proof providing the establishment of the entity | 1 MB | PDF or JPEG |
| 6 | Society or Trust | – Trust Deed – Certificate of Registration – Any proof providing the establishment of the entity |
1 MB | PDF or JPEG |
| 7 | Association of Persons or Club | – Certificate of Registration or Formation – Any proof providing the establishment of the entity |
1 MB | PDF or JPEG |
| 8 | Unlimited Company | Certificate of Incorporation | 1 MB | PDF or JPEG |
| 9 | Local Authority | Any proof providing the establishment of the entity | 1 MB | PDF or JPEG |
| 10 | Foreign Company or LLP | Certificate of Establishment | 1 MB | PDF or JPEG |
| 11 | Statutory Body | Any proof providing the establishment of the entity | 1 MB | PDF or JPEG |
| 12 | Any other business constitution | – Certificate of Registration or Formation – Any proof providing the establishment of the entity |
1 MB | PDF or JPEG |
When documents pertaining to the promoters of the company or business establishment are being uploaded, photographs of each are required. The size allowed shall be 100 KB, and the format must be JPEG only.
Documents provided as proof for the Authorized Signatory (AS)
| SL. NO. | DOCUMENT | SIZE | FORMAT |
| 1 | Passport-size photograph | 100 KB | JPEG |
| 2 | Acceptance Letter | 100 KB | PDF or JPEG |
| 3 | Copy of resolution passed by the Board of Directors appointing the person as the AS. | 100 KB | PDF or JPEG |
| 4 | Authorization Letter | 100 KB | PDF or JPEG |
Documents for proof of Bank Account Details
| SL. NO. | DOCUMENT TYPE | SIZE | FORMAT |
| 1 | Bank Statement | 100 KB | PDF or JPEG |
| 2 | Cancelled Cheque | 100 KB | PDF or JPEG |
| 3 | Front page of the Pass Book | 100 KB | PDF or JPEG |
| 4 | Such other documents issued by the Bank for the purpose of GST Registration | 100 KB | PDF or JPEG |
Documents Required for being Registered as a Tax Deductor or Tax Collector
If the applicant wishes to register as a tax deductor, the following documents, as specified below, must be scanned and kept ready as part of the compliance procedure.
Details of documents to be made ready on the basis of the Constitution of Business
| SL. NO. | CONSTITUTION OF BUSINESS | PROOF | SIZE | FORMAT |
| 1 | Department of Government | Any document that would prove the constitution of the establishment | 1 MB | PDF or JPEG |
| 2 | Local Authority | Any document that would prove the constitution of the establishment | 1 MB | PDF or JPEG |
| 3 | Statutory Body | Any document that would prove the constitution of the establishment | 1 MB | PDF or JPEG |
| 4 | Such other body that the GST Committee has notified | Any document that would prove the constitution of the establishment | 1 MB | PDF or JPEG |
The proof for the Authorized Signatory shall be submitted as given below:
| SL. NO. | DOCUMENT | SIZE | FORMAT |
| 1 | Passport-size photograph | 100 KB | JPEG |
| 2 | Acceptance Letter | 100 KB | PDF or JPEG |
| 3 | Copy of resolution passed by the Board of Directors appointing the person as the AS. | 100 KB | PDF or JPEG |
| 4 | Authorization Letter | 100 KB | PDF or JPEG |
Documents that can be submitted as proof for the Principal Place of Business
Documents that can be submitted by the applicant as proof for the principal place of business, based on the nature of such place in which the business is run or registered, would be as follows:
| SL. NO. | NATURE OF PREMISE HELD | NUMBER OF ATTACHMENTS REQUIRED | PROOF TO BE SUBMITTED |
| 1 | Owned | Any of the 1 proofs | Property Tax Receipt or Copy of Electricity Bill or Copy of Municipal Khata or Document of Legal Ownership held |
| 2 | Rented | Agreement copies and any of the one proof | Rental Agreement Copy or Rent Receipt Copy with NOC coupled with Property Tax Receipt or Copy of Electricity Bill or Copy of Municipal Khata or Document of Legal Ownership held |
| 3 | Leased | Agreement copies and any proof | Copy of Lease Agreement or Copy of Lease payment with NOC coupled with Property Tax Receipt or Copy of Electricity Bill or Copy of Municipal Khata or Document of Legal Ownership held |
| 4 | Consented | Consent Letter and any proof | Consent Letter and Property Tax Receipt or Copy of Electricity Bill or Copy of Municipal Khata or Document of Legal Ownership held |
| 5 | Shared with Others | Consent Letter and any proof | Consent Letter for Sharing and Property Tax Receipt or Copy of Electricity Bill or Copy of Municipal Khata or Document of Legal Ownership held |
| 6 | Other types of premises | 1 proof to be attached | Document of Legal Ownership |
