GST Registration Documents for a Private Limited Company: Checklist

A private limited company needs its PAN, the certificate of incorporation, PAN, Aadhaar, DIN and photographs of the directors, a board resolution naming the authorised signatory, proof of the place of business and bank proof. The application is signed with a digital signature certificate. And remember: a director's flat is not the company's own premises.

What does a private limited company need?

A company is a person in law, separate from the people who own and run it. Keep that one idea in mind and the list makes sense. Some papers belong to the company, some to the directors and some to the person who signs.

One honest caveat. The document list in Form GST REG-01 names a constitution paper for firms, trusts and societies, but not for companies. The certificate of incorporation is what companies upload in practice, and our own form asks for it with the memorandum and articles.

What should the board resolution say?

Why a resolution? Because a company decides through its board, and the officer wants to see that the board chose the person who is signing. Form GST REG-01 asks for an "authorisation or copy of resolution" for each authorised signatory. A short one is enough if it covers these points:

• The company's name and CIN, and the date of the board meeting.
• The name and designation of the person authorised.
• What they may do: sign and file the GST registration application, and represent the company in GST matters.
• The signature of a director certifying it as a true copy, on the company's letterhead.
• A line of acceptance signed by the authorised signatory.

This layout is my working practice, not an official format. The instructions to the form add that a managing director or whole-time director authenticates a company's application, and that the signatory cannot be a minor.

Why is a director's home not the company's own premises?

Most new companies start from a director's house. In the form you must say how the company holds the place: own, rented, leased, shared or by consent. The house is the director's, not the company's. So "Own" is the wrong choice, even if the director holds every share.

You have two clean routes. If the company pays rent, make a rent agreement between the director and the company and upload it with the director's electricity bill or property tax receipt. If no rent is paid, take a consent letter from the director on plain paper, with the director's identity proof and one ownership document. CBIC Instruction 03/2025-GST describes this consent route for premises owned by a spouse or relative "etc.", and I read a director's property as falling under it. Ask your CA if in doubt.

How does the filing run for a company?

1. Start Part A on the GST portal with the company's PAN, mobile number and email. You get a Temporary Reference Number, valid for 15 days.
2. Fill the business details and the Promoter / Partners tab with each director's PAN, DIN, home address and photograph.
3. Add the authorised signatory and upload the board resolution. Mark one person as primary.
4. Enter the place of business and upload its proof.
5. Choose Aadhaar authentication. The link goes to one director and the primary authorised signatory, and stays valid for 15 days.
6. Sign in the Verification tab with the signatory's DSC. The emSigner utility must be running on your computer.

Some applicants are asked to visit a GST Suvidha Kendra for a biometric check. A company director can choose a centre in their home State for this. Our guide to the online GST registration process shows each screen.

A worked example

Kiara Retail Private Limited is a new company in Gurugram with two directors, Rohan and Meera. It expects sales of Rs 12,00,000 a month. The office is a room in Rohan's flat. In the application they choose "Own" and upload the electricity bill, which is in Rohan's name.

The officer issues a notice in Form GST REG-03: the address proof is not in the applicant's name. The company replies in Form GST REG-04 with Rohan's consent letter, his Aadhaar and the same bill. Between the notice, the reply and the officer's second look, about three weeks pass.

Rs 12,00,000 a month is Rs 40,000 a day. Three weeks is 21 days, so the wrong option cost about Rs 8,40,000 of sales they could not invoice. A one-page consent letter would have avoided it.

Can a company get registration in three working days?

From 1 November 2025, Rule 14A gives registration within three working days to an applicant whose tax on sales to registered buyers does not exceed Rs 2,50,000 a month. Aadhaar authentication is a condition.

Take Kiara again. Say Rs 10,00,000 of its monthly sales go to GST-registered buyers and its goods are taxed at 18 percent (an assumed rate for this example). The tax is Rs 1,80,000, which is within Rs 2,50,000. So Kiara can opt in. A company selling Rs 20,00,000 a month to registered buyers at the same rate would have Rs 3,60,000 of tax and could not.

What is the mistake people usually make?

Treating the director and the company as one person. It shows up in several ways:

• Choosing "Own" for premises that stand in a director's name.
• Giving a director's personal bank account in place of the company's.
• Typing "Pvt Ltd" when the PAN says "Private Limited".
• Using the DSC of a director who is not the named signatory.

Before you file, read every paper and ask one question: whose name is on this, the company's or a person's? Also check on the MCA site that each DIN is active.

Not incorporated yet? A new company can ask for a GSTIN along with incorporation. Our guide to the private limited company registration process explains that form.

Frequently asked questions

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