1Type of business
2The place of business is
3
3Who will you mostly sell to?
Your GST registration checklist
The list is built from CBIC Circular No. 257/03/2026-GST dated 26.10.2026 — Annexure-II (documents by type of business) and Annexure-III (proof of place of business). Officers are directed to follow this list strictly and not ask for unwarranted documents.
PAN of the proprietor, a recent photograph of the proprietor, bank account details (can also be added within 30 days of registration) and one proof of the principal place of business. The proof depends on whether the premises is owned, rented or given on consent (CBIC Circular 257/03/2026-GST, Annexure-II and III).
An undertaking in the format of Annexure-V to Circular 257/03/2026-GST and the latest electricity or water bill of the premises showing your name and full address.
A consent letter from your father in the format of Annexure-VI on plain paper, and any one document of the premises in his name — property tax receipt, municipal khata, electricity bill or water bill. Select "Consent" as nature of premises, not "Own".
No. The circular says an Udyam / MSME certificate is neither required nor accepted as proof of the place of business, and officers should not ask for it.
No. Bank account details can be added within 30 days of grant of registration or before filing GSTR-1 / IFF, whichever is earlier (Rule 10A). Adding them in the application itself is still advised.
A recent, full-face colour photograph of the person. It must not be a group photo and must not be cropped from a PAN, Aadhaar or any other ID card.
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Adv. Mahtab Ali Ansari · Bar Council of U.P. · UP00272/23 · Gonda, U.P.