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GST · Registration & returnsGST registration for partnership firms and LLPs: document checklist
Partnership firms and LLPs register for GST on the firm's own PAN, with KYC of partners and an authorised signatory. Here is the complete document checklist, the extra checks for LLPs, and the queries officers raise most often.
A partnership firm and an LLP are separate persons for GST. Registration is taken on the firm's PAN, not on any partner's PAN. The process is the same REG-01 application as for proprietors, with additional documents for the entity and its partners.
Document checklist
| Document | Partnership firm | LLP |
|---|---|---|
| PAN of the entity | Yes | Yes |
| Constitution proof | Partnership deed (stamped, signed) | Certificate of incorporation + LLP agreement |
| Partners' PAN, Aadhaar, photographs | All partners (up to the number required on the portal) | Designated partners with DIN |
| Authorised signatory | Letter of authorisation signed by all partners + signatory's ID | Board-style resolution / authorisation by designated partners |
| Principal place of business proof | Owned / rented / consent – with electricity bill | Same |
| Additional places of business | Proof for each | Same |
| Bank account | In the firm's name (can be added later) | Same |
From 1 November 2026, the revised REG-01 validates LLPIN against MCA records and checks PAN–Aadhaar linking of partners and the authorised signatory.
Step-by-step
- Obtain firm PAN (and TAN if needed).
- Fill Part A with firm PAN, signatory's mobile and email.
- Fill Part B – constitution, date of commencement, partners, authorised signatory, places of business, HSN/SAC, bank.
- Aadhaar authentication of the signatory and partners (biometric at GSK if selected).
- Submit with DSC of the signatory (mandatory for LLPs and companies) or EVC for firms.
- Reply to any REG-03 query within 7 working days.
Worked example
Example: Shakti Goods Carriers, a partnership of three brothers in Bawana, wants to register as a goods transport agency (GTA). The deed is stamped but not registered with the Registrar of Firms. The office is in a property owned by one partner.
- Firm PAN obtained in the firm's name.
- Deed uploaded as constitution proof.
- Consent letter from the partner-owner + electricity bill for the office.
- Authorisation letter signed by all three partners appointing the eldest brother.
- GTA service code (SAC 9965) selected; the firm will decide between forward charge and reverse charge options as permitted.
- Registration issued in 8 working days after a query asking for a photograph of the office signboard.
Multiple places of business
- Additional places in the same State are added in the same registration.
- A place in another State requires separate registration in that State.
- Warehouses, godowns and branch offices must be declared; goods found at undeclared premises can be detained.
Changes after registration
| Change | Form | Time |
|---|---|---|
| Partner added or retired | REG-14 (core field – needs approval) | Within 15 days |
| Change in address | REG-14 | Within 15 days |
| Change in constitution (firm to LLP / company) | New registration under new PAN; transfer ITC via ITC-02 | — |
| Authorised signatory change | Non-core amendment | — |
Conversion of a firm into an LLP changes the PAN, so a new GST registration is needed. Unused ITC can be transferred by filing ITC-02.
Common queries from officers
- Deed not stamped or not signed by all partners.
- Signatory's authorisation missing or signed by only some partners.
- Address proof in the name of a person who is not a partner without consent.
- Partners' details incomplete (photo, residential address).
- Business activity unclear for the declared HSN/SAC.
Common mistakes
- Registering on a partner's PAN instead of the firm's.
- Forgetting to amend registration when a partner retires – leads to later disputes.
- Not declaring godowns as additional places of business.
- Using a DSC of a person not authorised.
Key takeaway
Firms and LLPs register on their own PAN with the deed or LLP documents, partners' KYC and an authorised signatory. Keep registration details updated when partners or premises change. Our GST team handles registrations and amendments for firms and LLPs in Delhi NCR.
Official references
Official sources to verify the current text, notifications and circulars:
Frequently asked questions
Can a partnership firm register for GST without registering the deed with the Registrar of Firms?
Yes. GST registration needs the partnership deed and firm PAN; registration with the Registrar of Firms is not mandatory for GST, though it helps for legal enforceability.
Who signs the GST application for a firm?
An authorised signatory – usually a partner – appointed by a letter of authorisation signed by all partners. Aadhaar authentication is done for the authorised signatory and partners as required.
What is the extra requirement for LLPs?
LLPIN and incorporation certificate are validated online against MCA records, and designated partners' DINs are captured. The LLP agreement should be filed with MCA.
Do partners need separate GST registration?
No. Only the firm or LLP registers. Partners who carry on separate businesses in their own names need their own registrations.
Can a firm add a new place of business later?
Yes, through a non-core or core amendment with address proof, depending on the field.
Is the partnership deed required to be notarised?
The deed should be properly stamped and signed; notarisation is common practice but stamping is what matters legally.
Do all partners need Aadhaar authentication?
Aadhaar authentication is done for the authorised signatory and partners as required by the portal; non-resident partners use passport-based processes.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.