Last updated: 24 September 2026
GST registration for a partnership firm is made in the firm's name, on the firm's own PAN, with the partnership deed uploaded as proof of constitution. Each partner is added separately in the Promoter/Partners tab, and one person is appointed Primary Authorized Signatory through a letter of authorisation. The firm, not any partner, becomes the registered taxpayer.
Most of the work in a partnership application is keeping three identities apart: the firm, its partners and its signatory. This guide takes them one at a time, then covers the filing steps, the officer's review and the changes that need approval later.
Key facts on partnership firm GST registration
Point | Current position |
|---|---|
Whose PAN | The firm's PAN; the legal name must match the PAN database |
Constitution proof | Partnership deed only (CBIC Instruction No. 03/2025-GST, dated 17 April 2025) |
Partners in the form | Each partner's details, photo, PAN and Aadhaar; the portal needs at least two |
Signatory proof | Letter of authorisation signed by the partners, with the appointee's acceptance |
Aadhaar authentication | One partner plus the Primary Authorized Signatory |
Signing the application | DSC, Aadhaar e-Sign or EVC; DSC is not mandatory for a partnership firm |
Processing time | 7 working days if not flagged risky; up to 30 days with physical verification (Instruction No. 03/2025-GST) |
Firm, partners and signatory: who is who in REG-01
Use this table while filling the form. Each row is a different person or document, and each one is checked against a different database.
Role | Details entered | Where in REG-01 | What gets checked |
|---|---|---|---|
The firm | Firm PAN, legal name, trade name, constitution as Partnership, the deed | Part A and Business Details tab | PAN and constitution validated with the CBDT database |
Each partner | Name, date of birth, PAN, Aadhaar, residential address, photograph | Promoter/Partners tab | Aadhaar of one partner authenticated |
Authorised signatory | Name, PAN, Aadhaar, designation, mobile, email, photo, proof of appointment | Authorized Signatory tab | Aadhaar authentication; OTPs go to this person |
The premises | Address, nature of possession, supporting document | Principal Place of Business tab | Document route under Instruction No. 03/2025-GST |
According to the GST portal's registration manual, the constitution you select is validated against the CBDT database for the PAN entered in Part A. A PAN issued to the firm as a firm cannot be registered as a proprietorship or an LLP, so correct any PAN error with the Income Tax Department before applying.
Whose PAN goes in a partnership GST application?
The firm's PAN. Part A of REG-01 asks for the PAN of the business, which for a partnership is the PAN issued to the firm, with the legal name exactly as it appears in the PAN database. Each partner's personal PAN goes in the Promoter/Partners tab instead.
A firm without its own PAN cannot apply yet. Entering a partner's personal PAN would register that partner as a proprietor, not the firm. If the firm has not been formed, start with partnership firm registration and the firm PAN, then apply for GST.
What the partnership deed proves, and what it does not
The deed is the firm's proof of constitution. Under CBIC Instruction No. 03/2025-GST, dated 17 April 2025, it is the only constitution document officers should seek from a partnership, and they are told not to ask for Udyam, MSME, shop-establishment or trade licence certificates.
Upload the complete deed, signed by all partners. The partners named in the deed should be the partners you enter in the form; if a partner joined later through a supplementary deed, upload that deed with the original.
The deed does not prove who signs on the GST portal, and it does not prove the premises. Those are separate uploads, covered in the next two sections.
Choosing the primary authorised signatory
Any partner, or an employee, can be the Primary Authorized Signatory, and not every partner needs to be a signatory. The registration manual allows up to 10 authorised signatories, with one ticked as Primary.
If a partner will sign, set Also Authorized Signatory to Yes in that partner's entry and the details copy into the Authorized Signatory tab. Upload a letter signed by the partners, with the appointee's acceptance, as proof of appointment. Our authorisation letter specimen shows each field.
Pick the partner who handles day-to-day accounts. The Primary Authorized Signatory's mobile number and email receive the portal's OTPs, so a partner who rarely deals with the business in that slot slows down every filing.
A partnership is not an LLP
An LLP is a body corporate with its own incorporation certificate and designated partners, and the registration manual makes DSC mandatory for LLPs and companies. A partnership firm registers with its deed and can verify the application with a DSC, Aadhaar e-Sign or EVC. Do not use an LLP or company format, such as a board resolution, for a partnership.
Premises evidence in the firm's name
The principal place of business must be shown as occupied by the firm, using one of the document routes in Instruction No. 03/2025-GST. Owned premises need one ownership document, rented premises need the rent agreement with the lessor's ownership document, and premises used with permission need a consent letter with the owner's ownership document.
Many firms work from a partner's own property. In that case the partner is the owner, not the firm, so upload a consent letter or rent agreement from that partner with the partner's ownership document. A partner's electricity bill uploaded alone presents the premises as owned by the firm, which it is not. The full premises checklist is in our guide to documents required for GST registration, and the consent route has its own NOC and consent letter format.
How to file the partnership firm's GST application
The sequence below follows the GST portal's registration manual.
In Part A, select Taxpayer, choose the state, and enter the firm's legal name and firm PAN.
Enter the Primary Authorized Signatory's email and mobile, verify both OTPs and note the TRN.
Open Part B with the TRN within 15 days; after that the draft and TRN are purged.
In Business Details, select Partnership as the constitution and enter the trade name and key dates.
In Promoter/Partners, add every partner with photograph, PAN, Aadhaar and residential address.
In Authorized Signatory, add the signatory and upload the letter of authorisation and photograph.
In Principal Place of Business, enter the address and upload the premises document for your route.
Add up to five goods or services codes and the state-specific details.
In Aadhaar Authentication, select one partner and the Primary Authorized Signatory.
Verify with DSC, e-Sign or EVC; the ARN is generated after Aadhaar authentication succeeds.
After you file: clarifications and approval
Under Instruction No. 03/2025-GST, an application not flagged as risky should be approved within 7 working days, and one sent for physical verification within 30 days. If the officer needs clarification, you receive a notice in REG-03 and reply in REG-04 within 7 working days.
The same instruction bars presumptive queries, such as why a partner's residence is far from the business address, and requires an Assistant or Deputy Commissioner's approval before an officer asks for documents beyond the REG-01 list. A query that strays outside the application can be answered with a reference to the instruction.
Check the certificate and the next obligations
Download the registration certificate in REG-06 and check the legal name, the constitution, the principal place of business and the partners listed. Then add the firm's bank account, in the firm's name, within 30 days of registration or before the first GSTR-1, whichever is earlier, as Rule 10A of the CGST Rules requires.
From the effective date, the firm files its own returns, starting with GSTR-1 and GSTR-3B. Our guide to types of GST returns shows which forms and due dates apply to a regular taxpayer.
Changes that need an officer's approval
Adding or removing a partner is a core amendment, which the GST portal's amendment manual says needs a tax official's approval. Changing the authorised signatory is a non-core amendment and updates without approval.
A change that alters the PAN cannot be made by amendment. If the firm converts into an LLP or a company, the new entity applies for a fresh registration on its own PAN.
Want the firm's PAN, deed and signatory documents checked together before you file? Talk to Keshav's team about GST registration services at ComplyLocal →
