Business & Compliance
Documents Required For Partnership Firm Registration In India
1.1. Core Documents (Applicable in All States)
2. Document Specifications (What Exactly to Prepare)2.1. Partnership Deed Essentials
3. Proof of Business Address3.1. Photographs & Specimen Signatures
3.2. Declarations / Affidavits
3.3. Application Form & Fee Proof
4. Additional Documents4.2. Bank Current Account Opening (KYC Pack)
4.3. GST Registration (if applicable)
5. State-Specific Variations (What May Change) 6. ConclusionMany founders think drafting the partnership deed is the finish line, until the Registrar of Firms (RoF) sends back objections. Missing KYC proofs, incorrect stamp duty, or a landlord’s missing NOC can stall registration for weeks. Rectification deed can help fix deed errors and prevent long delays. These errors not only delay approval but also affect PAN, GST, and bank account formalities later.To help you avoid such costly mistakes, this 2025 guide walks you through everything you need to prepare before submitting your application,including:
- A state-agnostic core checklist of documents required for partnership firm registration.
- Detailed specifications on how to prepare your deed, KYC, and address proofs correctly.
- Additional compliance documents like PAN, GST, and bank account paperwork.
- A quick state-wise comparison of document and fee requirements.
By the end, you will know exactly what to submit, how to structure each document, and which details vary by state, so your partnership registration goes through smoothly the first time.
Partnership Registration Documents (One-Glance Checklist)
Before filing your application with the Registrar of Firms (RoF), ensure all documents are accurate, updated, and properly attested. Below is a core document checklist that applies across most Indian states, the essentials every founder must prepare before registration.
Core Documents (Applicable in All States)
- Partnership Deed – The foundation of your firm. It must be executed by all partners, stamped with the appropriate state stamp duty, and usually witnessed by two witnesses. Many states also insist on submitting a notarised copy of the deed for validation.For readers comparing structures, see essential clauses of Memorandum of Association (MOA).
- Partners’ KYC – Each partner must provide self-attested PAN and Aadhaar, along with a current address proof such as a passport, driving licence, or voter ID. Utility bills used as address proof must not be older than three months. Most Registrars also ask for recent partner photographs; in some states like Gujarat, these photos must be notarised.
- Proof of Principal Place of Business – You must show where the firm operates from. Submit the latest electricity or water bill, or a municipal tax receipt as address proof.
- If the premises are rented, attach the rent or lease agreement and the landlord’s No Objection Certificate (NOC). Can residential property be used as office space?
- If the property is owned, include a property tax receipt or title document; some states require both ownership proof and a recent utility bill.
- For firms operating in co-working spaces, provide a letter from the space provider along with a copy of the service agreement confirming your firm’s use of the premises.
- NOC from Owner/Landlord (if rented) – This is mandatory when the business premises are on lease or rent. The property owner must provide a written No Objection Certificate (NOC) clearly permitting the use of the premises for the firm’s business activities. Without this document, the Registrar is likely to raise objections or delay approval.
- Affidavit / Partner Declaration (format varies by state) – Many Registrars of Firms (RoFs) require an affidavit from partners confirming that all details mentioned in the application and deed are true and correct. In West Bengal and Punjab, partners must also include a declaration expressing their intention to start the partnership firm, which forms a mandatory part of the registration file.
- Specimen Signatures of Partners – Each partner must submit their specimen signature, which the Registrar uses for verification and record purposes during the registration process.
- Application Form to RoF – This is the official registration form prescribed under the Indian Partnership Act, 1932. In many states, it is known as Form I. The form must be duly filled and signed by all partners before submission, along with the partnership deed and supporting documents.
- Fee Receipt + Stamp Duty Evidence for Deed – Attach proof of payment of the state registration fee and stamp duty applicable to the partnership deed. For instance, the fee is ₹200 in Tamil Nadu and ₹30 in Gujarat.
In Maharashtra, applicants must include a forwarding letter affixed with a ₹5 court-fee stamp and a ₹10 non-judicial stamp paper as part of the submission.
Often Requested Add-ons
Some Registrars also ask for additional supporting details:
- Email ID and mobile number of all partners.
- Undertaking on the chosen business name (confirming it’s not identical to any existing firm).
- Photograph of the firm’s signboard at the business location.
- Firm rubber stamp impression sample.
Document Specifications (What Exactly to Prepare)
Before submission, every document must meet specific content and formatting standards to avoid Registrar objections. Even a small omission, like missing profit-sharing details or an unclear firm address, can lead to delays or rejections. The following section explains what exactly needs to go into your Partnership Deed, which serves as the foundation of your firm’s registration.
Partnership Deed Essentials
- Firm name and business nature – Clearly mention the proposed firm name and the type of business activities it will undertake. The name must not include restricted words (such as those implying government affiliation or misleading descriptions). For example, a domain-style name like “http://msmekipathshala.com ” is not permitted unless it reflects the genuine business name and is available for registration.
- Principal place of business – State the full address of the firm’s main office. If the firm has branch offices, include each location with complete postal details.
- Capital contribution – Specify the amount contributed by each partner, whether in cash, property, or services. Clarify if contributions can be withdrawn or adjusted during the firm’s tenure.
- Profit/loss sharing ratio – Clearly define how profits and losses will be shared among partners, either through a fixed percentage or a mutually agreed ratio.
- Interest on capital/loans and partner remuneration – Indicate whether partners will earn interest on their capital contributions or loans and the terms for partner salaries, commissions, or bonuses.
- Duties, powers, and restrictions of partners – Outline each partner’s role, authority, and decision-making powers, along with any restrictions on financial commitments, borrowing, or signing authority.
- Admission, retirement, and expulsion of partners – Lay down the procedure for adding new partners, retiring voluntarily, or expelling a partner for misconduct, including settlement of the outgoing partner’s capital and share of profits.
- Dispute resolution and dissolution – Specify how disputes will be settled (usually through arbitration) and outline the process for dissolution, including how assets and liabilities will be distributed upon winding up.
- Bank operation and accounting – Designate the authorised signatories who can operate the firm’s bank account, and clarify whether the accounts will be audited annually or maintained internally.
Stamp Duty
Stamp duty on partnership deeds varies by state and is usually based on the total capital contribution. In Maharashtra, the duty is ₹500 when the contribution does not exceed ₹50,000 and 1% (capped at ₹15,000) when it exceeds ₹50,000. Tamil Nadu requires the deed to be executed on a ₹300 stamp paper, while Gujarat allows a notarised deed as per its registration guidelines.
Always verify the latest rates and requirements on the respective State Stamp Act or e-stamp portal, as these are subject to change.
Witnesses: Generally, two witnesses are required to sign the deed. Some Registrars of Firms (RoF) may also require the deed to be notarised before submission.
KYC of Partners
- Indian Partners:
Each partner must provide PAN and Aadhaar as mandatory identification. The Income-Tax Department also recognises other valid ID proofs such as Voter ID, Passport, and Driving Licence. For address proof, recent utility bills (not older than three months) are accepted. Ensure the name and spelling in PAN/Aadhaar exactly match those in the partnership deed to avoid delays. - Foreign Partners:
Foreign nationals should provide a valid passport and visa, along with FRRO registration or OCI card, where applicable.
Proof of Business Address
The business address proof is crucial because it establishes the principal place of business for all correspondence and official verification. It must clearly show ownership or lawful possession and be current (not older than 3 months).
- If Rented: Submit a Registered Rent Agreement executed between the landlord and the firm/partner, the latest electricity or water bill of the premises, and the Owner’s NOC clearly stating consent to use the property for business purposes under the firm’s name.
- If Owned: Provide a property tax receipt or title deed in the name of the partner or the firm, along with a recent utility bill showing the address. This confirms ownership and active usage of the property.
- If Co-working Space: For shared offices, most Registrars accept a letter or certificate from the space provider, a copy of the co-working agreement, and a recent utility bill of the facility. Some states may additionally require the space provider’s GST registration certificate or business license as proof of legitimacy.
Tip: The address on the proof must exactly match the address mentioned in the Partnership Deed and registration form to avoid Registrar objections.
Photographs & Specimen Signatures
To authenticate identity and prevent impersonation, most Registrars require individual photographs and signature samples of all partners.
- Photographs: Submit recent passport-size photographs (white background, matte finish) of each partner. A digital copy is often needed for online submission on state portals.
- Specimen Signatures: Each partner should sign in blue or black ink on plain white paper, preferably within the prescribed signature box if the Registrar provides one.
In some states, a scanned signature sheet is uploaded along with the deed and KYC documents.
Note: Keep the format consistent across all submissions (same signature style as on PAN/Aadhaar).
Declarations / Affidavits
Registrars often insist on self-declarations or affidavits to ensure authenticity of the documents and business name.
- Affidavit of Correctness: Each partner may be required to submit an affidavit stating that all particulars in the application are true, correct, and complete to the best of their knowledge. This is generally made on non-judicial stamp paper and attested by a notary.
- Name-uniqueness Declaration: In some states, the partners must file a declaration confirming that the chosen firm name is unique and not identical to an existing registered entity. This is to prevent confusion or trademark conflict.
- Additional Declarations (if applicable):
- Undertaking that the firm’s activities comply with local zoning or trade regulations.
- Self-declaration regarding non-engagement in prohibited activities.
Application Form & Fee Proof
Most states require Form I (or its equivalent) to be filed with the Registrar of Firms. The form captures details like the firm’s name, address, nature of business, and partner particulars. Attach all supporting documents- deed, KYC, address proof, NOC/affidavit, and photographs, in the prescribed order to avoid rejection.
Include the fee receipt or online challan as proof of registration fee and stamp duty payment. Check for state-specific formalities like forwarding letters or court-fee stamps (for example, in Maharashtra) before submission.
Additional Documents
While the core checklist covers RoF registration, certain supporting documents are also required for tax, banking, and GST compliance to make the partnership fully operational. MSME registration (Udyam) application process can also be completed alongside for eligibility benefits.
Firm’s PAN Card
A Permanent Account Number (PAN) is mandatory for tax compliance and opening a business bank account. The firm’s PAN serves as its tax identity, and proof can be provided through the registration certificate or partnership deed showing the firm’s legal existence.
Bank Current Account Opening (KYC Pack)
To open a current account in the firm’s name, banks typically require:
the Partnership Deed, firm PAN, KYC of all partners, proof of the firm’s address, and a partnership letter or authority naming the authorised signatories.
A firm rubber stamp is generally needed for attestation.
Banks may also request the registration certificate (if the firm is registered) or acknowledgement from the RoF. Additional requirements include FATCA/CRS declarations, beneficial owner identification, and authorisation letters confirming who will operate the account.
GST Registration (if applicable)
If the firm crosses the prescribed turnover threshold, GST registration becomes mandatory. For this, provide the Partnership Deed, firm PAN, partners’ KYC, proof of principal place of business, bank details, and an authorisation letter.
Some jurisdictions also require an affidavit or declaration confirming the authenticity of the documents and intent to carry on business.
State-Specific Variations (What May Change)
Although the core checklist remains the same across India, each state’s Registrar of Firms (RoF) follows its own documentation and fee rules. The table below summarises key differences you should know before filing:
| State | Key Requirements / Variations |
|---|---|
Maharashtra |
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Gujarat |
|
Tamil Nadu |
|
West Bengal & Punjab |
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Delhi |
|
Conclusion
Registering a partnership firm in India is one of the simplest ways to formalise a business between two or more individuals. Yet, despite the simplicity, incomplete or inconsistent documentation remains the most common reason for application delays or rejections at the Registrar of Firms (RoF). Ensuring that every required document, from the partnership deed and partners’ KYC to address proofs, affidavits, and stamp duty evidence, is in proper format and sequence can make all the difference. A correctly executed and stamped Partnership Deed not only defines the rights and duties of partners but also serves as the legal foundation of your firm. Supporting documents like the NOC from the landlord, utility bills, and KYC proofs authenticate the business’s legitimacy. Once registration is complete, obtaining the PAN card, bank current account, and GST registration (if turnover exceeds limits) ensures your firm is fully compliant for taxation and financial transactions.
Frequently Asked Questions
Q1. What documents are required for partnership firm registration in India (2025)?
You will need a Partnership Deed, KYC of all partners (PAN, Aadhaar, address proof), proof of business address, owner’s NOC (if rented), affidavit/declaration, specimen signatures, Form I (application form), and fee + stamp duty receipts. Some states also ask for partner photos, email/phone details, and a signboard photograph.
Q2. Is a notarised partnership deed mandatory for registration?
Notarisation is highly recommended and mandatory in many states like Gujarat and Maharashtra. Even where optional, a notarised deed helps avoid Registrar objections and ensures your document is legally validated for use in banks, GST, and other registrations.
Q3. How much stamp duty is payable on a partnership deed?
Stamp duty varies by state and is usually linked to the capital contribution. For example: (1) Maharashtra – ₹500 up to ₹50,000 capital; 1% (capped at ₹15,000) above ₹50,000. (2) Tamil Nadu – ₹300 stamp paper. (3) Gujarat – notarised deed as per registration guidelines. Always check your state’s Stamp Act or e-stamp portal for the latest rates.
Q4. Can a partnership firm be registered online in India?
Yes, many states such as Maharashtra, Gujarat, and Delhi allow online registration through their respective Registrar of Firms (RoF) portals. You can upload the partnership deed, KYC documents, and pay fees digitally, followed by physical submission if required.
Q5. Do I need PAN, bank account, or GST registration after forming a partnership firm?
Yes. (1) PAN is mandatory for all tax filings and bank operations. (2) Bank current account requires deed, firm PAN, partner KYC, and authorisation letter. (3) GST registration is required if annual turnover exceeds the prescribed threshold (₹40 lakh for goods, ₹20 lakh for services).