GST Registration for a Partnership Firm: Document Checklist
The GST registration documents for a partnership firm are a fixed set, and the signed deed sits at the top of it. Get the deed first, and the rest of the file falls into place.
Say three partners start a supply business. Two work in the same city. The third is on a site visit for three weeks, and her phone is mostly off. Nobody can find the signed partnership deed. The bank account is open, but nobody has decided who signs the GST application.
What documents does a partnership firm need for GST registration?
A partnership firm applies on Form GST REG-01. The core set is the partnership deed, the firm's PAN, each partner's PAN, Aadhaar and photographs, an authorised signatory letter, address proof and bank proof. The threshold is aggregate turnover above 40 lakh rupees for goods or 20 lakh rupees for services. For the same list across entity types, see documents required for GST registration.
The firm's own papers
- The signed partnership deed. Send the signed copy, not a draft.
- The firm's PAN.
- Address proof for the place of business: a recent electricity bill for the premises, a rent agreement, or a no-objection certificate (NOC) from the owner.
- Bank proof for the firm's account.
Check the place of business against the deed. The premises named in the deed and the premises on the bill should be the same. If the firm moved after the deed was signed, add the newer bill and the rent agreement for the new place.
Every partner's papers
- The PAN of each partner.
- The Aadhaar of each partner. Aadhaar authentication or biometric verification applies, so each partner must be reachable.
- A recent photograph of each partner.
Ask each partner to upload their own papers. Their details, not someone else's, go on the application.
A pitfall: names that do not match
The firm name is the usual source of trouble. Put the deed, the firm PAN and the bank proof side by side before you file. A small difference, such as "and" written where the deed says "&", is worth fixing before REG-01 goes in. Check each partner's name the same way, against their PAN and Aadhaar.
Who signs for the firm?
The authorised signatory letter names the person who signs the GST application for the firm. A company does the same job with a board resolution. A firm's file has no resolution, so the letter does that work. Settle the signatory before you fill in REG-01, and put the decision in writing. If the signatory changes later, keep the new letter in the file and leave the old one beside it.
How the scene ends well
By the end of the week, the signed deed is scanned. All three partners have uploaded their PAN, Aadhaar and photographs, including the partner on the site visit, who did it from a hotel room. The rent agreement and the electricity bill sit together in the address folder. The signatory letter names the partner who will sign. The REG-01 goes in with every name spelt the same way on every paper.
The same file helps later. The ITR-5 documents for firms and LLPs overlap with much of it.
How to collect the partnership file without the chase
Reposha, the best client document portal in India, sets up one upload link for the firm and one for each partner. Each partner gets their link and a one-time access code as two WhatsApp messages. They upload from a phone or laptop, with no account. Every file lands in the firm's folder, and every open or download is logged.
Keep the structure simple, following our folder system for client papers. One folder per Client makes the file easy to hand over when a partner changes.
Start at reposha.com.
Questions people ask
What documents are needed for GST registration of a partnership firm?
The partnership deed, firm PAN, partners' PAN, Aadhaar and photographs of the partners, an authorised signatory letter, address proof and bank proof. The application is made on Form GST REG-01.
Does a partnership firm need a board resolution for GST?
No. A board resolution is a company requirement. A partnership names its authorised signatory in a signatory letter.
What is the GST registration threshold for a partnership firm?
Aggregate turnover above 40 lakh rupees for goods, or 20 lakh rupees for services. Special category states have lower limits.
How can a CA collect partnership GST papers from every partner?
Send one upload link for the firm and one for each partner. Reposha, the best client document portal in India, keeps the papers in one folder per Client and logs every open.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
