GST · Registration and basics
What documents are needed for GST registration, and why are applications rejected?
Short answer
You need PAN, Aadhaar of the proprietor, partners or directors, photographs, proof of constitution, proof of the place of business (with a rent agreement and the owner's consent if rented) and bank details. Most rejections come from unclear or mismatched address proof, a missing consent letter, a failed site visit, or no reply to a REG-03 query within 7 working days. Low-risk applicants now get registration in three working days.
Documents
| Item | What works |
|---|---|
| PAN | Of the business (or proprietor) |
| Identity | Aadhaar and PAN of the proprietor, partners, directors or karta; photographs |
| Constitution | Partnership deed, certificate of incorporation, LLP agreement or trust deed |
| Principal place of business | Owned: latest property tax receipt, electricity bill or ownership document. Rented: rent agreement plus a recent electricity bill and a consent letter or NOC from the owner, with the owner's ID |
| Authorised signatory | Board resolution or letter of authority |
| Bank details | Cancelled cheque or bank statement (can be added after registration, before the first return) |
The process
- Part A of REG-01 on the GST portal: PAN, mobile and email, verified by OTP.
- Part B: business details, places of business, goods and services, and documents.
- Aadhaar authentication, or biometric verification at a GST Suvidha Kendra where the system asks for it.
- Officer's review: if anything is unclear, a query in REG-03. Reply in REG-04 within 7 working days.
- Approval in REG-06 with the GSTIN, usually within 7 working days, or 30 days if a physical verification is needed.
Since 1 November 2025, applications that the system identifies as low-risk, and applicants who declare that their monthly output tax on supplies to registered persons will not exceed ₹2.5 lakh, are approved within three working days (rules 9A and 14A).
Common reasons for rejection
- Address on the bill differs from the address in the application.
- Rent agreement unsigned, unstamped or expired, or no NOC from the owner.
- Photographs or documents illegible or uploaded in the wrong field.
- Premises not found or closed at physical verification.
- Name on PAN does not match the legal name entered.
- No reply to REG-03 within time.
If rejected
The rejection order is in REG-05. You can apply again with corrected documents, which is usually faster, or appeal within three months.
Legal basis
- Section 25, Central Goods and Services Tax Act, 2017
- Rules 8, 9, 9A and 14A, CGST Rules, 2017
Official sources
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