To get registered under the GST, a sole proprietor has to provide some documents for the verification process. Here is the list of documents which are required for new GST registration for proprietorship: –
Documents Required for New GST Registration for Sole Proprietorship Firm
Document | Description |
Aadhaar Card | Proof of identity of the proprietor. |
PAN Card | Proof of identity and required for GST filing. |
Business Address Proof | Proof of the business location (electricity bill, rent agreement, etc.). |
Bank Account Statement/Passbook | Bank details of the proprietorship for business transactions. |
Photograph of Proprietor | A recent passport-sized photograph for identification. |
Business Registration Proof | If available, provide proof of other business licenses (e.g., trade licenses). |
GSTIN for Additional Locations | GSTIN details of other business locations (if any). |
Letter of Authorization | This is for cases where a third party applies on behalf of the proprietor. |
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Aadhaar Card
The proprietor’s Aadhaar card is essential for identity check purposes. It is one of the first proof documents needed for GST registration process.
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PAN Card
The registration process of GST requires copy of the Permanent Account Number (PAN) card of the proprietor. PAN is used to verify identity and applied for registration for filing Goods and services tax returns.
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Business Address Proof
One of the crucial documents which shall confirm the place where the business exists is the place of business address proof. This could include:
- Electricity bill
- Tenancy if the place is hired (if the place is rented).
- Property tax receipt
- This encompasses any document or form of identification, including the business address issued by the government.
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Account Details
The account details in the name of the proprietorship. Copy of bank statement or passbook having the recent transactions done in the company (preferably within three months).
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Photograph of the Proprietor
The proprietor must provide a passport-size photograph that must have been taken not more than three months ago. This is used in identification during registration process.
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Business Registration Proof
If the proprietorship has any other business licenses or registrations including the MSME certificate, trade license and the likes, they shall present these documents with conduct of the business activity.
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GSTIN of Additional Places of Business (if applicable)
In the case the business has more branches or offices, further GSTIN details of these places should also be provided for registration.
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Letter of Authorization (if applicable)
If the proprietor is having another person to apply for the GST registration then he or she needs to allow it through a letter of authorization or power of attorney.
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Other Relevant Documents
Sometimes, more documents are needed based on the kind of business that the applicant is carrying out. For instance, for a business, which sells goods that attract certain specified GST conditions such as alcohol, tobacco, other certifications or licenses may be necessary.