How to Pay GST Online: PMT-06 Challan, DRC-03 and Due Dates
Paying GST is a two-step job that trips up new businesses: you first deposit cash into your electronic cash ledger with a PMT-06 challan, then use it to pay the tax in your GSTR-3B…
GST registration needs four kinds of document: proof of who you are, proof of what the business is, proof of where it operates, and authority for whoever signs. The exact list depends on whether you are a proprietor, partnership, LLP, company, HUF or trust. He…
| Business type | Additional documents |
|---|---|
| Sole proprietor | None beyond the owner's PAN, Aadhaar and photo |
| Partnership firm | Partnership deed; PAN, Aadhaar and photo of each partner; authorisation letter for the signing partner |
| LLP | LLP incorporation certificate and agreement; designated partners' details; authorisation |
| Private / public company | Certificate of incorporation, MOA and AOA; directors' details; board resolution appointing the authorised signatory; the company's CIN |
| HUF | HUF PAN; Karta's PAN, Aadhaar and photo |
| Trust or society | Registration certificate or trust deed; trustees' or office-bearers' details; authorisation |
| Premises | Documents |
|---|---|
| Owned by you | Latest electricity bill, property tax receipt or municipal khata copy |
| Rented or leased | Rent or lease agreement, plus the owner's electricity bill or property tax receipt |
| Owned by a relative or someone else, used free | Consent letter / NOC from the owner, plus the owner's electricity bill or tax receipt |
| Shared or co-working space | Consent or agreement from the space provider, plus their utility bill |
| Home used as office | Same as owned or rented, depending on whose name it is in |
The name on the bill must match the owner who signs the NOC or rent agreement. The address on the bill must match the address you type in the form, including the floor and shop number. Most clarification notices (REG-03) come from a mismatch here.
Companies and LLPs must sign the application with a Class 3 DSC. Others can use an Aadhaar OTP (EVC).
There is no prescribed format, but an NOC that clears scrutiny usually states: the owner's full name and address; the full address of the premises, matching the utility bill; that the owner permits [name of business] to use the premises as its principal place of business for GST registration; the owner's signature and date; and a copy of the owner's ID. A vague one-line consent without the full address is a common reason for a clarification notice.
Scan in colour, keep every page readable, and don't password-protect PDFs. Many applicants are also asked to complete biometric Aadhaar verification at a GST Suvidha Kendra. Take the original documents with you.
With the documents ready, follow our step-by-step guide to applying for GST registration, then track the application with your ARN. Not sure you need GST yet? Check the GST registration limits.
Or let TaxQue do it: our GST registration service checks every document against these rules before filing, which is what avoids queries and rejections.
This article is published by TaxQue (ARB FinTech LLP) for general informational, educational, and business guidance purposes only. Tax laws, GST rules, MCA circulars, and judicial precedents are subject to frequent statutory revisions. This content does not constitute formal individualized tax, accounting, or legal counsel.
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Paying GST is a two-step job that trips up new businesses: you first deposit cash into your electronic cash ledger with a PMT-06 challan, then use it to pay the tax in your GSTR-3B…

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