Keep incorporation documents and PAN, business model and first contracts or invoices, place-of-business proof, current CBIC/GST portal guidance relevant to the activity in one folder for this case. Name files with dates and retain original PDFs where possible.
| Record | Use it to verify | Why keep it |
|---|---|---|
| Incorporation documents and PAN | Nature of goods or services and where customers are located | Lets you challenge the exact field, charge, date or obligation. |
| Business model and first contracts or invoices | Expected and actual turnover under the current GST rules | Protects the decision if a portal, account screen or verbal explanation changes. |
| Place-of-business proof | Whether a compulsory-registration category applies regardless of the usual threshold | Separates a written fact from a sales statement. |
| Current CBIC/GST portal guidance relevant to the activity | Nature of goods or services and where customers are located | Creates a dated record another reviewer can verify. |