A sole proprietorship registering for GST in Mumbai generally applies in the proprietor’s own name, using the proprietor’s PAN, since a proprietorship has no separate legal identity from its owner.
Documents generally required
- PAN and Aadhaar of the proprietor
- Proof of the principal place of business
- Bank account details
- Photograph and other identity proof of the proprietor
Where assistance is most useful
Applications from home-based businesses or shared premises are the ones most often held up over address proof — a rent agreement, ownership document, or a landlord’s no-objection letter needs to match the application exactly. Assistance is available in getting this documentation right the first time, and in responding where an application has already been queried.
See also GST registration assistance.
GST registration for a proprietorship
A sole proprietorship registers for GST in the name of the proprietor, using the proprietor’s own PAN, since a proprietorship has no separate legal identity from its owner.
Documents typically required
- PAN and Aadhaar of the proprietor
- Photograph of the proprietor
- Proof of the principal place of business (ownership document, rent/lease agreement, or a consent letter with a no-objection certificate from the owner, along with a utility bill)
- Bank account details — a cancelled cheque or bank statement
Points specific to a proprietorship
- The proprietorship’s GST registration threshold follows the same limits as any other business — ₹20 lakh for services and ₹40 lakh for goods in Maharashtra.
- Once registered, the proprietor must file GSTR-1 and GSTR-3B (monthly or quarterly under QRMP) even where there is no turnover in a given period.
- Composition scheme registration is available to eligible proprietorships with turnover within the prescribed composition limit, in exchange for a simplified quarterly return and a lower fixed tax rate, but without the ability to claim input tax credit.
Frequently asked questions: proprietorship GST registration
Is a freelancer or consultant required to register?
A person supplying services is required to register once aggregate turnover in a financial year exceeds ₹20 lakh. Registration below that limit is voluntary, and some situations, such as supplies through an e-commerce operator or liability to pay tax under reverse charge, call for registration irrespective of turnover.
How long does registration take?
Where the application is Aadhaar-authenticated and no clarification is needed, the rules provide for approval within seven working days. A simplified route introduced in November 2025 for low-risk applicants can give approval in about three working days, where the system finds the applicant eligible. If the officer seeks clarification (Form GST REG-03), a reply has to be filed within seven working days, and the officer then decides the application. Where Aadhaar authentication is not completed, a physical verification of the premises may be required and the process takes longer.
Can the home address be used as the place of business?
A residential address can be declared as the principal place of business if the proprietor carries on the business from there. Proof of ownership, or a rent agreement with the owner’s consent, along with a recent utility bill, is generally uploaded.
What is the composition scheme for a small proprietor?
Eligible small taxpayers can opt to pay tax as a fixed percentage of turnover and file simplified returns, but cannot collect tax from customers or claim input tax credit. Eligibility depends on the nature of supply and turnover limits notified from time to time, so it should be checked before opting in.
What returns follow registration?
GSTR-1 for outward supplies and GSTR-3B for the summary return and payment, filed monthly or quarterly under the QRMP scheme where eligible, followed by the annual return. A nil return is still filed when there is no activity in the period.
Assistance with this matter
If you need assistance with GST registration, amendment, cancellation or a notice, you may contact this office through the Contact page to discuss your specific situation.
Related guides
- GST Registration Stuck? Replying to a REG-03 Query in Mumbai
- GST Registration: When It Becomes Compulsory and How the Application Works
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.