What Documents Are Required For GST Registration? 2025 Update

As per the latest Instruction No. 03/2025-GST, the Government of India has released updated guidelines for GST registration document requirements. These detailed specifications vary based on the nature of the premises — owned, rented, shared, or leased — and are critical for businesses and individuals seeking Goods and Services Tax (GST) registration.

The Central Board of Indirect Taxes and Customs (CBIC) has issued the instructions for processing of applications for Goods and Service Tax (GST) registration. 

References have been received in the Board regarding difficulties being faced by the applicants in getting a GST registration, mainly on account of nature of clarifications being sought by the officers with respect to information submitted in the application FORM GST REG-01 and seeking of additional documents which are not prescribed in the List of Documents appended to FORM GST REG-01. 

While on one hand, there is a need to prevent registration of fraudulent firms created for passing on input tax credit (ITC) without any underlying supply, on the other hand, there is a need to ensure that genuine applicants seeking registration are not unduly harassed. 

Here’s a complete breakdown of the GST registration documents required in 2025 for each type of premise:

Owned Premises

Submit any ONE of the following:

• Property Tax Receipt
• Municipal Khata
• Electricity Bill
• Water Bill
• Any similar document under State laws

Rented Premises (Unregistered Rent Agreement)

1. Unregistered Rent Agreement
2. Any ONE ownership proof of the lessor:
   • Property Tax Receipt / Electricity Bill / etc.
3. Lessor’s ID Proof

Rented Premises (Registered Rent Agreement)

1. Registered Rent Agreement
2. Any ONE ownership proof of the lessor:
   • Property Tax Receipt / Electricity Bill / etc.

Electricity/Water Bill in Applicant’s Name

1. Utility Bill in Applicant’s Name
2. Rent Agreement
   No lessor documents required

Premises Owned by Spouse/Relative

1. Consent Letter (plain paper)
2. Owner’s ID Proof
3. Any ONE ownership proof:
   • Property Tax Receipt / Electricity Bill / etc.

Shared Premises (Registered Rent Agreement)

1. Registered Rent Agreement
2. Any ONE ownership proof of the lessor:
   • Property Tax Receipt / Electricity Bill / etc.

Shared Premises (Unregistered Rent Agreement)

1. Unregistered Rent Agreement
2. Any ONE ownership proof of the lessor:
   • Property Tax Receipt / Electricity Bill / etc.
3. Lessor’s ID Proof

Shared Premises (No Agreement)

1. Consent Letter from Owner
2. Owner’s ID Proof
3. Any ONE ownership proof:
   • Property Tax Receipt / Electricity Bill / etc.

Rented/Leased Without Agreement

1. Affidavit (on non-judicial stamp paper before Magistrate/Notary)
2. Utility Bill in Applicant’s Name

SEZ Units

• SEZ Certificate or Government-issued Letter of Allotment

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