Last reviewed: 25 September 2026. Most GST registration delays are document problems wearing a process costume: an electricity bill in a grandparent’s name, an NOC missing a signature, a photo of a photocopy. This checklist lists exactly what each entity type needs, what officers actually query, and how to file once, cleanly. For the small-taxpayer fast lane, see the Rule 14A 3-day registration guide.
Common to every applicant
- PAN of the business/proprietor (registration is PAN-anchored)
- Aadhaar of the proprietor/partners/directors — Aadhaar authentication speeds processing materially
- Photograph (recent, passport-style) of proprietor/partners/directors
- Proof of principal place of business (see the address table — this is where files fail)
- Bank proof: cancelled cheque, bank statement or passbook first page (can also be added after registration)
- Mobile and email that YOU control — every OTP and notice lands there
Entity-wise additions
| Entity | Additional documents |
|---|---|
| Proprietorship | Nothing beyond the common list — the proprietor’s PAN/Aadhaar carry the file |
| Partnership firm | Partnership deed; PAN of firm; authorisation letter for the signing partner |
| LLP | Certificate of incorporation; LLP PAN; board-equivalent authorisation; DSC of authorised signatory |
| Private/Public company | Certificate of incorporation; company PAN; board resolution/authorisation for signatory; DSC (mandatory for companies) |
| HUF | HUF PAN; Karta’s PAN/Aadhaar/photo |
| Foreign company / non-resident taxable person | Form GST REG-09 (Rule 13), not REG-01; passport of the applicant or its signatory; certificate of registration or tax ID from the home country; an Indian authorised signatory with PAN; advance deposit of the estimated tax. Foreign suppliers of online (OIDAR) services to Indian consumers register in REG-10 instead. |
A foreign group that sets up an Indian subsidiary registers the subsidiary as an ordinary company in REG-01. For the accounting and FEMA side of that India entry, see our foreign subsidiary accounting and FEMA service.
The address-proof table (where 70% of queries come from)
| Premises situation | Documents that work |
|---|---|
| Owned by applicant | Electricity bill / property-tax receipt / municipal khata (recent) in the owner’s name |
| Rented | Registered/notarised rent agreement + owner’s ownership proof (utility bill) — names must chain correctly |
| Consent (family/director premises) | Consent letter/NOC signed by owner + owner’s ownership proof + owner’s ID |
| Shared/co-working | Agreement or licence with the operator + operator’s ownership/lease chain |
Biometric Aadhaar authentication at a GST Suvidha Kendra
Under the proviso to Rule 8(4A) of the CGST Rules, an application that the portal selects on data analysis and risk parameters needs biometric Aadhaar authentication, a photograph and verification of the original documents at a notified facilitation centre (GST Suvidha Kendra). Applicants who do not opt for Aadhaar authentication also have to visit for the photograph and document check. The application is treated as complete only after the visit. Applicants in Maharashtra may be routed to a GSK, so keep the originals of every uploaded document ready and book the appointment promptly.
Rule 14A (from 1 November 2025) is an optional lane for applicants whose output tax on supplies to registered persons will not exceed ₹2.5 lakh a month. Aadhaar authentication is compulsory, only one registration per PAN per State is allowed, and registration is granted electronically within three working days. Details in our Rule 14A guide.
Registration timeline at a glance
| Situation | Time for approval (Rule 9 and the fast lanes) |
|---|---|
| Rule 14A opt-in, or low-risk under Rule 9A | Within 3 working days |
| Normal application with Aadhaar authentication | Within 7 working days |
| Flagged for physical verification, or no Aadhaar authentication | Up to 30 days |
| Query raised in REG-03 | Reply in REG-04 within 7 working days; the officer then decides within 7 working days of the reply |
Defects officers actually raise
- Utility bill too old or in an unconnected name with no NOC bridging it
- Rent agreement unsigned/unstamped, or expired on the date of filing
- Photos uploaded as documents (blurred scans, photocopies of photocopies)
- Business activity description too vague to map to HSN/SAC
- Signatory not authorised on paper (no board resolution/letter)
Frequently asked questions
How long does GST registration take after filing?
With Aadhaar authentication and clean documents, approval commonly comes within about 7 working days; without Aadhaar authentication or where physical verification is directed, the law allows up to 30 days. Clean papers are the only lever you control.
Is any fee payable for GST registration?
No government fee — the portal process is free. Paid “GST registration” websites are intermediaries; what you pay a professional for is getting a clean file and handling queries, not a government charge.
Can I register at my home address?
Yes — home-based registration is routine with the correct consent/ownership trail (owner’s NOC + utility bill where the home is not in your name).
Do I need a current account before applying?
No — bank details can be furnished after registration. A current account in the trade name is still worth opening early for clean books.
What if my documents are in a regional language?
Generally acceptable; where an officer seeks clarity, a translation helps. The description of goods/services, though, should be written clearly in English on the form.
Will a virtual office address work?
Often yes, if the provider’s paperwork (agreement + ownership chain) is complete and the premises can face verification. Weak virtual-office files are a leading rejection source — see the companion piece on rejection reasons.
Is a DSC mandatory for everyone?
Companies and LLPs sign with DSC; proprietors and partnerships can generally use Aadhaar-based EVC.
My application was queried (SCN in REG-03). Now what?
Reply in REG-04 within the stated time with exactly the document the query names — point-wise, not narrative. Unanswered or vague replies convert queries into rejections.
What happens if I am asked to visit a GST Suvidha Kendra?
Where the portal flags an application on risk parameters, Rule 8(4A) requires biometric Aadhaar authentication, a photograph and verification of original documents at a GST Suvidha Kendra. Book the slot quickly and carry the originals of everything uploaded; the application is treated as complete only after that visit.
We prepare and file GST registrations with the address-proof chain, authorisations and activity mapping done properly, and handle officer queries till the GSTIN arrives.
GST Registration & ComplianceRequest a Scope DiscussionThis article is a general educational summary as on 25 September 2026 and is not professional advice or an assurance of any approval, registration or outcome — departmental decisions rest with the authorities on each case’s facts. Requirements change; verify current rules or discuss your specific case before acting.