FAQs: Documents Required for GST Registration in Chennai

• PAN card.
• Recent passport-size photograph.
• Full name and date of birth matching the identity records.
• Current residential address as shown on the Aadhaar card.
• Permanent mobile number and email address.
• Aadhaar details for the people completing Aadhaar authentication.

Collect the personal details for everyone entered in the application.

No. A GST registration number is a PAN-based tax identification number, so PAN is mandatory for an ordinary domestic business. Use the proprietor’s PAN or the firm’s, LLP’s or company’s PAN to create the login.

The authorised signatory is the person appointed to submit and sign the GST application for the business. Prepare:

• Signatory’s PAN, photograph and residential address.
• Working mobile number and email address.
• Duly stamped and signed authorisation letter, partners’ authorisation or board resolution naming the signatory, with acceptance by the person appointed.
• Aadhaar details for identity authentication and Aadhaar e-KYC.
• Valid Digital Signature Certificate where the company or LLP signing process requires it.

A proprietor who is also the authorised signatory does not need a separate authorisation.

Normally, the proprietor, a partner or a director of the business can be appointed as the authorised signatory. If this is not feasible, another person can be appointed with the approval of the proprietor, all partners or all directors, depending on the business type.

A GST return filing consultant preparing the application is not automatically its authorised signatory. Decide who will receive communications and act for the business before submitting the appointment details.

The appointment document should clearly identify the business, the person and the work permitted. Include:

• Business name and PAN.
• Signatory’s name, designation and PAN.
• Permission to submit the GST application and handle the stated GST work.
• Date and required signatures.
• Signatory’s acceptance.

For a company, use a valid board resolution or accepted authorisation signed or certified by the authorised person. For a partnership, prepare the required partners’ authorisation. A proprietor applying personally does not need to appoint themselves through a separate board resolution.

Yes. Companies and LLPs need the authorised signatory’s valid DSC for the prescribed signing process. Other eligible applicants can use the electronic signing or OTP method available on the portal. Signing the application and completing Aadhaar authentication are separate steps.

No. Enter the details of all partners or directors, but complete Aadhaar authentication for the people designated as authorised persons. This normally involves the primary authorised signatory and the required partner or promoter. The same person can hold both roles.

Do not arrange authentication for everyone merely because their details appear in the partner or director list.

Correct the wrong record before applying. A difference in name or date of birth can prevent identity verification.

• If PAN is wrong, use the PAN correction service.
• If Aadhaar is wrong, use UIDAI’s permitted update process.
• After a genuine name change, keep the document connecting the earlier and current names.

Check that the corrected details appear in the relevant records before using them for authentication.

Yes, PAN-Aadhaar linking is compulsory for that individual. Confirm that the personal PAN is active. If it is not active, link PAN with Aadhaar by paying Rs. 1,000; it will be updated in 2–4 working days. The firm’s or company’s PAN does not need to be linked to a partner’s or director’s Aadhaar.

No. By default, only one person is mandatorily required to complete Aadhaar authentication through OTP for processing the GST registration application.

If you do not have an Aadhaar-linked mobile number, you cannot apply for fast-track GST registration under Rule 14A.

Yes. Enter the current residential address in the personal-details section and provide separate proof of that address. If you want to use Aadhaar as address proof, first update the address in Aadhaar.

Keep these records ready:

• Passport and citizenship details.
• Photograph and overseas residential address.
• PAN where required for the person’s role.

Non-citizens are exempt from the notified Aadhaar requirement. An Indian company does not become a non-resident taxable person simply because it has a foreign director.

Prepare the business records for your actual business type:

• Proprietorship: proprietor’s PAN and personal documents. There is no separate registration certificate for a proprietorship firm, and an MSME certificate is also not required.
• Partnership firm: the firm’s PAN, partnership deed and relevant amendment or supplementary deeds.
• Private limited company or OPC: the company’s PAN, incorporation certificate and current director details.
• LLP: the LLP’s PAN, incorporation certificate, LLP agreement and subsequent amendment deeds.

For every business, add proof of the declared premises and any required signatory appointment. A partner’s or director’s personal PAN does not replace the firm’s or company’s PAN.

Use the partnership firm’s, LLP’s or company’s own PAN for the login. Use a partner’s or director’s personal PAN when entering their personal details. Only a proprietorship uses the owner’s personal PAN as its business PAN.

No, Registrar of Firms registration is not a general precondition for the GST application. Prepare the firm’s PAN, partnership deed, relevant amendments, personal details of the partners, signatory appointment and premises documents.

GST approval does requires the partnership to get Partnership registration certificate. Keep those legal duties separate from the GST constitution-document requirement.

Prepare the records that together show the current firm name, partners and signing arrangements:

• Original partnership deed.
• Relevant admission or retirement deeds.
• Other supplementary deeds affecting current business details, such as profit-sharing ratios or a change of address.

Example: Arun and Bala formed a firm in 2024. Charan joined through a supplementary deed in October 2026. The original deed and admission deed together explain the current three-partner firm.

Submit the deed with evidence connecting your old and new names. Keep these records together:

• Partnership deed showing the earlier name.
• Gazette notification showing both names.
• Updated PAN and Aadhaar details.

Use the current identity details in the personal fields and explain that both names identify the same partner. A Gazette notification is not required if a supplementary deed recording the name change has been executed.

First decide whether the difference concerns the legal name or only the shop or trade name:

• If the legal name differs because PAN is wrong, correct the PAN record by filing an application for correction of PAN data.
• If there is a mistake in the partnership deed, execute an amendment deed for the change of firm name and complete the necessary name-change formalities with the Registrar of Firms.
• The legal name will be populated automatically based on the PAN submitted to create the TRN login.

Prepare the current director information and relevant MCA appointment or resignation filings. The incorporation certificate establishes the company; it does not list every later director change.

• Enter the directors relevant to the current application.
• Keep appointment or resignation records explaining recent changes.

Resolve differences between the application and company records before relying on the old incorporation details as a director list.

Keep the incorporation certificate, LLP agreement and relevant amendments ready. They serve different purposes:

• Certificate: establishes the LLP’s incorporation.
• Agreement and amendments: explain the partners and their arrangements for acting for the LLP.

Upload the records requested in the relevant fields, including the pages needed to understand the document and its execution. Do not omit important partner, authority or signature pages simply to reduce file size.

For the separate non-resident registration route, prepare:

• Prescribed passport or overseas identification.
• Business information and Indian address details.
• Required authorised-signatory records.

An Indian company with a foreign director follows its own company requirements. Detailed non-resident filing and advance-tax procedures belong in a separate guide.

Prepare:

• PAN of the society, trust or club.
• Registration certificate or accepted formation document.
• Personal documents and details of the current managing-body members or trustees.
• Authorised-signatory appointment.
• Business-address proof.

If the applicant owns the premises, use one of the following ownership documents:

• Sale deed.
• Partition deed.
• For property inherited from parents: legal-heir certificate with an NOC to use the common property.

If the property belongs to parents or other relatives, executing a formal rental agreement is preferable; obtaining a consent letter is not the best option.

• Settlement deed.
• Allotment certificate for property allotted under a government housing scheme.
• Allotment certificate for property in SIPCOT, another industrial area or a Special Economic Zone.

If the property belongs to a director or a partner, the company or firm should execute a rental agreement with that director or partner.

Execute a rent or lease agreement on Rs. 200 non-judicial stamp paper with the legal owner named in the utility records.

The property address should match the address in the utility records. If there is a mismatch because the actual address has changed, it is recommended that you correct the address in those records or use the old address shown in them in the rental agreement for GST registration.

The rental agreement should identify the business and the person signing on its behalf.

Registration of the rent agreement is not compulsory for GST registration. If the rent or lease agreement is unregistered, attach the property owner’s identity proof if the officer raises a query.

If the agreement permits residential use only, resolve the proposed business use with the property owner before applying.

After reaching an agreement with the owner, execute a fresh commercial rental agreement for GST registration.

For property provided through consent, the letter should state:

• Owner’s name and applicant business name.
• Complete address and the room, floor or portion provided.
• Permission to use it for the stated business and GST registration.
• Date and owner’s signature.

Attach the owner’s identity proof and electricity bill or property-tax receipt.

For a virtual office or coworking space, establish the permission from the property owner through the operator to your business. Prepare and review:

• Your agreement with the coworking-space operator, identifying the applicant, address and space or usage rights.
• The operator’s rent agreement or lease deed with the original property owner, if the operator does not own the property.
• Utility records, such as an electricity bill or property-tax receipt.

If you rent a standalone property from a tenant who sublets it to you, prepare the following documents and check the details:

• Your agreement with the person holding the subletting rights.
• That person’s agreement or lease deed with the original property owner.
• Utility records, such as an electricity bill or property-tax receipt.
• Check the validity of the original rent or lease agreement.

Yes, multiple registrations can use a genuinely shared address. Each business should have:

• Its own agreement or appropriate consent for the space it uses.
• Supporting ownership and identity documents required for the arrangement.
• An accurate description of the floor, room or portion.

The space should be clearly demarcated for the business unless it is a coworking space.

One building address does not automatically disqualify the businesses. It also does not establish permission for every applicant.

For another place under the same GSTIN in the same State, prepare the premises proof to add it as an additional place:

• Owned premises: accepted ownership record.
• Rented premises: agreement and ownership record; landlord ID if the agreement is unregistered.
• Consent premises: permission letter, consenter’s ID and ownership record.

A location in another State cannot be added to this State’s GSTIN. Assess whether registration is required there and prepare its separate premises file.

Having customers in another State alone does requires branch in another business location unless there is practical requirement or legal requirement.

Yes. For rented or consent premises, an owner-name bill is normal. Prepare the documents connecting your business to the property:

• Rental arrangement: rent agreement, ownership evidence and landlord ID where required.
• Free-consent arrangement: permission letter, owner’s identity proof and ownership evidence.

Check that the bill identifies the declared property. Do not change its name merely to make every document identical; the permission documents explain the different roles.

Not as a universal GST address-proof requirement. A domestic electricity bill can be used as ownership evidence where it meets the document requirement.

The separate question is whether the electricity connection permits your actual activity. Check the supplier’s tariff and conditions before using the premises for business; a tariff change may be required. GST acceptance of the bill does not permit every commercial activity on a domestic connection.

Yes, where the bill genuinely covers the building containing those offices. Support it with:

• Each applicant’s agreement or consent.
• The actual floor, room or cabin details.
• Other ownership or identity evidence required for the arrangement.

A separate meter number is not something to invent for the application. The important point is the clear connection between the building record and each applicant’s permitted space.

Yes, identify the portion clearly when a property contains several units. Describe the actual floor, room or cabin in the agreement and enter the corresponding address in the application.

Where one bill covers the building, these details help connect your business to the relevant portion.

Premises photographs are not a standard compulsory initial attachment for every GST applicant. Based on our practical experience of registering more than 1,000 dealers, we recommend attaching three GPS-tagged photographs:

• One photograph of the entrance showing the nameboard.
• Two photographs of the inside of the premises.