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GST registration

GST Registration Documents for a Partnership Firm: Full Checklist

✓ 5 official and published sources✓ Written for Indian sellers and small businesses

A partnership firm needs seven things for GST registration: the firm's PAN, the partnership deed, PAN and Aadhaar of the partners, their photographs, a letter authorising one person to sign, proof of the place of business and proof of the firm's bank account. A firm does not need a digital signature. Aadhaar OTP is enough.

Key points
  • Form GST REG-01 names the partnership deed as the proof of constitution for a firm. CBIC has told officers not to ask a firm for a Udyam certificate, shop licence or trade licence on top of it.
  • The GST portal takes details of up to 10 partners. Aadhaar authentication is done for one partner and the primary authorised signatory.
  • A firm can sign the application with Aadhaar e-sign or an OTP (EVC). A digital signature certificate is compulsory only for companies and LLPs.
  • The bank proof comes after the GSTIN: within 30 days of registration, or before your first GSTR-1, whichever is earlier.
In this guide
  1. What does a partnership firm need?
  2. Does the partnership deed have to be registered?
  3. Who signs, and what goes in the authorisation letter?
  4. How does Aadhaar authentication work for a firm?
  5. A worked example
  6. What is the mistake people usually make?
  7. How long does it take, and can you do it yourself?

What does a partnership firm need?

A firm has its own PAN, separate from yours. The GSTIN is built on the firm's PAN, not on a partner's. So the department wants to see three things: that the firm exists, who stands behind it, and who is allowed to sign for it. Each paper below answers one of those questions.

DocumentWhoseWhy it is needed
PANThe firmThe portal checks the legal name and the constitution against the income tax database. Type the name exactly as on the PAN.
Partnership deedThe firmProof of constitution. It shows the firm's name, its business and its partners.
PAN and AadhaarThe partnersThe PAN of each partner is entered in the Promoter / Partners tab. Aadhaar is used for authentication.
PhotographsThe partnersThe form asks for photographs of up to ten partners, including the managing partner. JPEG, up to 100 KB each.
Authorisation letterThe authorised signatoryProof that the partners have appointed this person to sign. PDF or JPEG, up to 1 MB.
Proof of place of businessThe premisesAn electricity bill, property tax receipt or municipal khata copy, plus the rent agreement if the place is rented. Up to 1 MB.
Bank proofThe firm's accountCancelled cheque, first page of the passbook or a bank statement. Given after registration.

Is the office rented or owned by one partner? Then the papers for the premises change. Our guide to GST registration on rented premises lists them case by case.

Does the partnership deed have to be registered?

This is the question I hear most from partners. The list in Form GST REG-01 says "Partnership Deed" and nothing more. CBIC Instruction 03/2025-GST repeats it: for a firm, the deed is to be uploaded, and no extra paper such as a Udyam or MSME certificate, a shop and establishment certificate or a trade licence should be asked for.

I did not find any official GST page that asks for a certificate from the Registrar of Firms. So an unregistered deed, signed by all partners, is what goes up in practice. If your firm is registered, add the certificate to the same PDF. It answers a question before it is asked.

Before you scan the deed, check three things:

  • The firm's name in the deed matches the name on the PAN, letter for letter.
  • Every partner you will enter on the portal is in the deed, and nobody extra.
  • All pages are in one readable file, signature page included. Secondary guides put the limit for this upload at 1 MB, so scan in black and white.
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Who signs, and what goes in the authorisation letter?

A firm cannot sign by itself, so the form asks who will. Under the instructions to Form GST REG-01, a firm's application is signed by a managing or authorised partner. The signatory cannot be a minor. The form's instructions ask for a declaration signed by all partners, and the portal takes it as "proof of appointment of authorised signatory".

One page on the firm's letterhead is enough. It should name the person, say that they may sign the GST application and act for the firm in GST matters, and carry the signatures of all partners along with the signatory's acceptance.

If the signatory is one of the partners, switch on "Also Authorized Signatory" in the Promoter / Partners tab and the portal copies the details across. Upload the letter anyway. Mark one person as the primary authorised signatory, because every OTP and notice goes to that person's mobile and email.

How does Aadhaar authentication work for a firm?

  1. In the Aadhaar Authentication tab, choose Yes.
  2. After you submit, the portal sends a link to one partner and to the primary authorised signatory.
  3. Each of them opens the link and completes the OTP check. The link stays valid for 15 days.
  4. Some applicants are asked instead to book a slot at a GST Suvidha Kendra for a biometric check, a photograph and a look at the original documents.

If you choose No, the portal asks for e-KYC documents (up to 2 MB) for the signatory and at least one partner, and the officer can take up to 30 days after visiting your premises. So choose Yes unless you have a strong reason not to.

A worked example

Asha and Imran run Saheli Home Decor, a partnership firm in Pune. They expect online sales of Rs 6,00,000 a month. Their deed is from 2022 and names three partners: Asha, Imran and Kavita. Kavita retired in 2024 through a separate retirement deed.

They enter two partners on the portal and upload only the 2022 deed. The officer sees three names in the deed and two in the application, and issues a notice in Form GST REG-03 for an incomplete document. The firm now has 7 working days to reply in Form GST REG-04, and the officer has 7 working days after that.

The fix is simple: one PDF with the 2022 deed followed by the retirement deed. But the delay has a price. Rs 6,00,000 a month is Rs 20,000 a day, so each lost week is about Rs 1,40,000 of sales they could not bill.

What is the mistake people usually make?

The deed and the application tell two different stories. The officer compares them line by line, and any gap becomes a notice. The three gaps I see most:

  • An old deed that still shows a retired partner, or misses a new one.
  • A firm name spelt one way in the deed and another way on the PAN.
  • An authorisation letter signed by one partner only, or signed by the signatory alone.

Read the deed once against the PAN card and your partner list before you upload. It takes ten minutes.

How long does it take, and can you do it yourself?

A complete application with Aadhaar authentication is to be approved within 7 working days. From 1 November 2025, Rule 14A offers registration within three working days if your monthly tax on sales to registered buyers stays within Rs 2,50,000. Our note on how long GST registration takes explains both routes.

You can file this yourself. The portal charges no fee. Pay someone if your deed has changed over the years, or if you would rather not learn the form for a one-time job.

How AprilTax can help

AprilTax's Tax Experts take up GST registration for partnership firms online, for a fixed fee of Rs 1,499. The form lists the papers for a firm and for your kind of premises, so you know what to scan before you start. Begin at GST registration with AprilTax.

Frequently asked questions

What documents are required for GST registration of a partnership firm?
The firm's PAN, the partnership deed, PAN and Aadhaar of the partners, photographs of the partners, an authorisation letter for the authorised signatory, proof of the principal place of business and proof of the firm's bank account. The bank proof is given after the GSTIN is issued.
Is a registered partnership deed compulsory for GST registration?
The list of documents in Form GST REG-01 asks for the partnership deed and does not mention a certificate from the Registrar of Firms. CBIC Instruction 03/2025-GST also tells officers to take the deed and not ask for extra papers. If your firm is registered, attach the certificate with the deed.
Does a partnership firm need a digital signature for GST registration?
No. The GST portal manual says signing with a digital signature certificate is mandatory for companies and LLPs. A partnership firm can sign the application with Aadhaar e-sign or with an OTP sent to the authorised signatory's mobile and email, called EVC.
Do all partners have to complete Aadhaar authentication?
No. For a partnership firm the portal runs Aadhaar authentication for one partner and the primary authorised signatory. The link sent to them stays valid for 15 days. Some applicants are asked to visit a GST Suvidha Kendra for a biometric check instead.
Who can be the authorised signatory of a partnership firm?
A managing or authorised partner usually signs. The partners can also appoint another adult, such as a manager, through an authorisation letter. The form's instructions say an authorised signatory cannot be a minor. One signatory must be marked as the primary authorised signatory.
Can an officer ask a firm for a Udyam certificate or trade licence?
CBIC Instruction 03/2025-GST says that where the applicant is a partnership firm, the partnership deed is to be uploaded and no additional document such as a Udyam certificate, MSME certificate, shop and establishment certificate or trade licence should be sought.
When does a firm give its bank account details?
Not in the application. Under Rule 10A the firm adds its bank account within 30 days of the grant of registration, or before filing its first GSTR-1 or IFF, whichever is earlier. A cancelled cheque, passbook first page or bank statement works as proof.

Get your GST registration done

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D
CA Devang

A Chartered Accountant on the AprilTax team who works with online sellers and small businesses every filing season.

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