GST problem guide · updated October 2026

GST registration query about proof of constitution of business

Except for proprietorships, GST registration needs proof of how the business is constituted. Officers raise REG-03 if the partnership deed, certificate of incorporation, LLP agreement or trust deed is missing, incomplete, unsigned or does not match the details in the application.

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Documents by business type

  • Partnership firm: partnership deed signed by all partners; registration certificate of the firm if registered with the Registrar of Firms.
  • Company: certificate of incorporation issued by the Registrar of Companies.
  • LLP: certificate of incorporation and LLP agreement.
  • Trust: trust deed and registration certificate, where registered.
  • Society or club: registration certificate and bye-laws.
  • HUF: HUF PAN and a declaration listing the karta and members, if asked.

Common objections

  • Only selected pages of the deed uploaded.
  • Partners in the application differ from partners in the deed.
  • Business address in the deed differs from the application without explanation.
  • Deed not signed, not dated or not on stamp paper of value required under state law, where the officer raises this.
  • Business name in the deed differs from the PAN name.

Replying in REG-04

Upload the complete document in one PDF. If partners or directors have changed since the deed, upload the supplementary deed or the latest list of directors. If the address has changed, explain it in a note and upload the address proof for the current premises. Correct the application where needed by choosing to modify it in REG-04. Reply within 7 working days.

What to avoid

  • Applying before the deed is signed or before the company is incorporated.
  • Leaving out a partner from the application because they are a sleeping partner; all partners are listed.
  • Using a draft deed.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

REG-03: constitution proof — FAQs

Does the partnership firm need to be registered with the Registrar of Firms?+
GST registration can be obtained with a signed partnership deed. Registration of the firm is governed by the Partnership Act and state law.
Do I need to list all partners in the GST application?+
Yes. All partners are listed as promoters, and changes later need a core amendment.
Is the MOA and AOA needed for a company?+
The certificate of incorporation is the main document. Officers sometimes ask for MOA or AOA as supporting documents.
What if the deed shows an old address?+
Explain the change in a note and upload proof of the current premises.
Do I need the stamp paper version of the partnership deed?+
Stamp duty on partnership deeds is a state law matter. Upload the deed as executed. If the officer raises the stamp issue specifically, follow the requirement stated in the query, since an unstamped deed can create problems beyond GST.
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