A partnership firm registers for GST on the firm’s own PAN, and the extra ingredients compared with a proprietorship are the partnership deed and a clear authorisation of who will act as the authorised signatory. Getting the authorisation right is what keeps the application clean.
How GST works for a partnership firm
A partnership firm has its own PAN (separate from the partners’ personal PANs), and its GST registration is taken on that firm PAN. One partner is nominated as the authorised signatory to act on the GSTIN. The usual thresholds and the mandatory-registration triggers (e-commerce, inter-state supply of goods) apply the same as for any business.
Documents for GST registration as a partnership
For a partnership firm we typically need:
- PAN card of the firm
- PAN and Aadhaar of all partners
- Photographs of the partners
- The partnership deed
- Proof of the firm’s principal place of business (electricity bill / rent agreement + owner’s bill / NOC)
- Bank proof of the firm
- An authorisation letter or resolution naming the authorised signatory
Authorised signatory and Aadhaar authentication
The nominated partner acts as the authorised signatory and completes Aadhaar authentication. The authorisation letter/deed clause that appoints them must be clear, because a vague or missing authorisation is a common cause of a clarification (REG-03). We prepare it correctly so approval is not held up.
Filing, liability and adding/removing partners
The firm files GSTR-1 and GSTR-3B like any regular taxpayer. If partners change, the promoter details must be updated by a core-field amendment. Partners are generally jointly and severally liable for the firm’s dues, which is one more reason to keep filing clean — something our ₹499/month plan takes care of.