One of the most frequent problems business owners encounter when registering for GST in India is uploading documents in the correct size and format. Regardless of whether you are registering your company as a proprietorship, partnership, LLP or private limited company, you need to know the size of the document to be used in registering your company so that your registration is not rejected due to technicalities or delay in processing the registration.
This guide contains information on the required file size, the forms and types of documents to register for GST, and some tips for easily uploading documents on the GST official portal.
Why Document Size Matters for GST Registration
The GST registration process is completely online, and all documents are uploaded to the GST portal. The system has certain technical constraints on file format and size. Your application may be rejected or delayed if your documents exceed these limits or are uploaded in an unsupported format.
It is therefore important that you ensure that every document is in line with the size and format requirements to ensure that your registration process for GST is a success.
Stipulated File Size and Form of GST Registration Documents
Goods and Services Tax Network (GSTN) recommends the following procedures for uploading documents in registering GST:
- Supported File Formats PDF or JPEG (JPG)
- Maximum File Size: 1MB per document.
- Minimum File Size: It does not have a definite size, as the document should be clear and readable.
- Image Resolution: No lower than 150 DPI to have better legibility.
All documents including PAN, Aadhaar, address, bank, or business proof are required to be under 1 MB size limit and have a readable verification.
Document Required for GST Registration and Best File Size
Various categories of business entities require different documents for GST registration. The list of documents usually needed and their recommended file sizes for easy upload is shown below.
1. Proprietorship Firm
For proprietorship, the required documents are:
- PAN Card of the Proprietor – PDF or JPEG (under 1 MB)
- Proprietor Aadhaar Card – PDF or JPEG (under 1 MB)
- Address Proof – Electricity Bill, Rent Agreement, Property Tax Receipt (under 1 MB)
- Bank Account Proof – Bank Statement or Cancelled Cheque (under 1 MB)
- JPEG photograph of Proprietor (less than 100 KB)
Assuming these documents can be provided without exceeding the recommended size will prevent the GST portal from failing to upload your documents, which may occur due to a system limitation rather than the information you are attempting to upload.
2. Partnership Firm or LLP
In the case of a partnership or limited liability partnership (LLP), the following are needed:
- Partnership Deed / LLP Agreement – PDF (less than 1 MB)
- PAN Card of Firm and Partners- PDF (less than 1 MB each)
- Partners Aadhaar Cards – PDF (less than 1 MB each)
- Principal Place of Business Proof – PDF (less than 1 MB)
- Bank Account Proof – PDF (less than 1MB)
- Board Resolution or Authorization Letter – PDF (less than 1MB)
- Photographs of Partners / Authorized Signatory – JPEG ( less than 100 KB each)
It is also important to ensure that the documentation used for GST registration is the correct size, as the documentation for various partners is more than one.
3. Private Limited Company / OPC
In the case of private limited companies and one-person companies (OPCs), the requirements of documents comprise:
- Certificate of Incorporation – PDF (less than 1MB)
- PAN Card of Company – PDF (less than 1 MB)
- MOA and AOA (Memorandum and Articles of Association) PDF (Less than 1 MB each)
- PAN and Aadhaar of Directors – PDF (less than 1MB each)
- Registered Office Address – Rent Agreement or Ownership Proof (Smaller than 1 MB)
- Bank account Proof – PDF (less than 1 MB)
- Board Resolution of Authorized Signatory – PDF (less than 1MB)
- Director / Authorized Person Photographs – JPEG (less than 100 KB each)
Business entities should make sure that all the documents uploaded are concise, clear, and do not exceed 1 MB; otherwise, they might be rejected.
How to Reduce the Document Size for GST Registration?
Certain applicants have difficulty uploading their files due to their large size. To achieve the maximum limit to which the files are admissible, observe the following:
- Online PDF compressors such as Small PDF, iLove PDF or Adobe Compress PDF.
- Use a scan of 150-200 DPI resolution to create lightweight images that are clear.
- To save on space, save images in JPEG rather than in PNG.
- Eliminate any unwanted borders or blank pages before uploading.
- Do not utilize high-resolution mobile images, which are bigger than 2-3 MB.
- Create a compressed PDF with several pages when necessary.
Common Upload Errors and How to Avoid Them?
Simple upload errors may lead to rejection of the applicants. The following are some of the widespread mistakes and how to prevent them:
- Sending files that are more than 1 MB in size – compress them first.
- Turning in unclear or blurred scans – make them clear.
- Attaching files of unsupported types, such as DOCX or PNG.
- Posting black and white copies rather than colour scans.
- Omitting uploading the authorization letter of authorized signatory.
- Applying old or incompatible PAN/Aadhaar numbers.
These problems should be avoided as the process of registering for GST will be easier and faster.
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 Authorised 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 |
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 one of the proofs | 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 |
Conclusion
Most business owners are more interested in uploading the correct-sized document to register for GST than they think. One file that is either over or unclear can result in your application being rejected or postponed, causing needless frustration.
Following the size limit of 1 MB, proper formats, as well as maintaining neat and legible documents, can help you go through the GST registration process without any difficulties. These technical guidelines will help you sail your application smoothly, whether you are registering a small proprietorship or a flourishing company.