Legal compliance when conducting e-commerce business is very essential, one of the most important being GST registration. This ensures that your online business is in compliance with the legal requirements of taxation if you are selling products and services online.
Here is a checklist of important documents required for GST registration for e-commerce businesses: –
| Document | Description | Required For |
| PAN Card | Identifies your business for tax purposes | All e-commerce businesses |
| GSTIN of Marketplace | For businesses selling on third-party platforms (e.g., Amazon) | If selling through online marketplaces |
| Business Address Proof | Verifies where your business operates | All e-commerce businesses |
| Bank Account Statement/Passbook | Verifies business financial transactions | All e-commerce businesses |
| Aadhaar Card | Verifies the identity of the authorized signatory | Authorized signatory |
| Photograph of Authorized Signatory | Passport-sized photo of the authorized signatory | Authorized signatory |
| Digital Signature Certificate (DSC) | Required for companies and LLPs to digitally sign applications | Companies and LLPs |
| Details of Goods or Services | Information on the products/services you are selling online | All e-commerce businesses |
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PAN Card of the E-Commerce Business
While the PAN card is used for GST registration and is the identity of the business for taxation. For registration process, everyone including sole trader, LLP and companies needs PAN card.
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GSTIN of Marketplace (If any)
In case your e-commerce business organization is selling through platforms like Amazon, Flipkart or other such platforms, then you would need to furnish the GSTIN of the marketplace where your business is being conducted. This is important especially to business entities that operate as merely sellers in trading platforms that enable the sale of goods and services.
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Business Address Proof
One other requirement is that your e-commerce business must provide proof of address, i.e. location from which your e-commerce business operates. You will need to submit one of the following:
- Employment contract (if your business is rented)
- Electricity bill, water bill and the internet bill
- Property tax receipts – these are collected from the tenants if you own the property.
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Bank Account Statement/Passbook
A bank statement or passbook with the business transactions made for the last 3 months is required.
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Aadhaar Card of The Authorized Signatory
The photo ID proof to be submitted by the applicant is Aadhaar card of the authorized signatory, who has applied for the GST number, as the person will be responsible to manage the taxes of the business.
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Picture of the Authorized Signatory
A recent passport sized photograph of the director/authorized signatory is also essential for registration process compliance for the person authorized to sign the GST returns.
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A Digital Signature Certificate (DSC)
For those online selling businesses who are registered under LLPs or companies it is mandatory to have Digital Signature Certificate (DSC) in order to sign and submit GST registration application electronically. The DSC helps to validate the application as genuine.
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Details of Goods or Services
Last but not the lease you will have to make a statement about the goods or services that you are offering for sale online. This assists the authorities in determining the right GST rate that applies to your goods, or services that you offer.
