Documents required for GST

registration as an Individual
written by GST expert | August 13, 2020

An individual while doing any business or providing any service i.e. selling goods
online or providing freelancing service thinks that how should he register under
GST what is the type of organisation that he should choose while registering
under GST.
So here in this post we are going to discuss what is the type of organisation that
in individual needs to choose while registering under GST and various documents
which would require while registering himself under GST regime.
In our earlier post we had discussed when an individual is required to get
registered under GST in case of interstate supply of goods or service. Hence, lets
directly jump to how he should register himself.
First of all if an individual is doing a business in his own name then he is known
as sole proprietor. There is no separate category for for an individual each
individual doing business on his own name is known as sole proprietor and as the
name suggest he is an individual owner.
Further when a person is registering himself as a sole proprietor in GST he is not
required for any other registration as a sole proprietor under any other law to get
a registration as a sole proprietor under GST.
Now the other options that is voluntary registration or threshold limit exceeding
or selling goods online would all depend on your type of business or the reason
for registration and we would recommend you to take an expert opinion on which
option would be most favorable keeping in view your future plans for your
business because currently you might be thinking of one option depending on
your current situation but that not might be correct in long run hence we would
advise you to take a experts opinion and you can book your consultation with our
experts who are practicing chartered accountants by CLICKING HERE.
Now as we know and individual needs to register as sole proprietor so let’s look at
the documents required for registration under GST in different scenarios:
In case of owned property:
 Max Size
Acceptable Document
Purpose for
Documents Type
Upload
Proof of Constitution
NA
of Business (Any One)

Photo of Stakeholder Photo of the Promoter/

JPG 100 KB
(Promoter / Partner) Partner
Photo of the
Photo JPG 100 KB
Authorised Signatory

Letter of Authorisation JPG,PDF 100 KB

Proof of Appointment Copy of Resolution
of Authorised passed by BoD/
Signatory (Any One) JPG,PDF 100 KB
Managing Committee
and Acceptance letter

Electricity Bill JPG,PDF 100 KB

Proof of Principal Legal ownership
JPG,PDF 1 MB
Place of business (Any document
One) Municipal Khata Copy JPG,PDF 100 KB
Property Tax Receipt JPG,PDF 100 KB
In case of rented, leased or consented property just the documents for proof of
principal place of business would change.

For rented/ Leased property you can also submit the below documents in addition
to above documents for principal place of business. However, It is recommended
to submit rent/ lease agreement if the property is rented above all other
documents:

Rent / Lease agreement JPG,PDF 2 MB

Rent receipt with NOC (In case of no/expired agreement) JPG,PDF 1 MB
In case of consent property or shared property in addition to documents
mentioned in table 1 you can even submit below document as a proof of principal
place of business:

Consent Letter JPG,PDF 100 KB

A consent letter is generally used in a situation wherein an individual is
conducting business from his own house and the house is in the name of his
relative.

You can even submit 2 documents while registering for principal place of business
in case of consent or rented property i.e. rent agreement/ consent letter and
electricity bill.

To download the Format of Consent letter CLICK HERE. You should get the print
out of such consent letter on a stamp paper and then sign it.

*The upload size may vary on website as the GST departments keeps on updating
GST website.