Introduction
One of the most common questions I get from first-time exporters is not about IEC itself — they already know they need it — but about what to keep ready before they sit down to apply. The DGFT portal's IEC application is fast when you are prepared. It becomes a frustrating, multi-attempt process when you are not.
The application takes about fifteen minutes if you have every document ready, your PAN name matches exactly, and your Aadhaar is linked to an active mobile number. It becomes a days-long ordeal if you discover mid-application that your address proof has a different pincode than what you typed, or that your bank account is a savings account instead of a current account, or that your Aadhaar is linked to a phone number you no longer use.
This guide gives you the complete, entity-specific document checklist — for every type of business structure — along with the exact specifications each document must meet, the most common document-related rejection reasons, and the preparation steps you should complete before you even open the DGFT portal. By the end, you will know exactly what to gather, how to prepare it, and how to submit it without errors.
The One Rule That Applies to Every Document
Before the entity-specific lists, there is one rule that applies universally to every document you upload for IEC registration — and violating it is responsible for a surprisingly large number of rejections.
Every uploaded document must be clear, complete, and exactly consistent with every other document you submit and with every piece of information you type into the application form.
The DGFT system does not just check that you uploaded something — it cross-checks the content of your documents against the data you entered. A name on your PAN that is spelled differently from the name in your form field. An address on your address proof that has "Road" where your form says "Rd." A bank account statement showing a different account holder name than what you typed. Any of these inconsistencies can trigger a rejection — not because you did anything fraudulent, but because the automated system found a mismatch it cannot resolve.
The preparation discipline: gather every document, lay them out (digitally), read the name and address on every one, and then type your application details to match exactly what the documents say — not what you remember your name to be, not what seems like a reasonable abbreviation. Letter for letter.
General Document Requirements Across All Entity Types
Regardless of your business structure, every IEC application requires these common elements:
1. PAN Card
The most critical document in the IEC application. The DGFT system uses your PAN number to auto-fetch your name from the Income Tax database — and this auto-fetched name must match your PAN card exactly for the application to proceed.
What to verify:
- For a sole proprietorship: your personal PAN card
- For Pvt Ltd / OPC / LLP / Partnership / Trust: the entity's PAN card, not a director's or partner's personal PAN
- The name on the PAN must match your GST registration name and your bank account name — inconsistencies across these three create complications beyond just IEC
Document spec: Clear scan or photograph showing both the front and back of the card. All text must be fully legible. File format: JPG, PNG, or PDF. Maximum size: 5 MB.
Common rejection trigger: Using a personal PAN for a company application, or using a company PAN for a proprietorship application. These are different legal entities with different PANs — use the correct one for your business type.
2. Bank Account Proof (Cancelled Cheque or Bank Certificate)
The bank account you link to your IEC is the account where customs will credit your Duty Drawback and RoDTEP incentives, and the account your bank will register for AD Code (Authorised Dealer Code) purposes for export transactions.
The non-negotiable requirement: it must be a CURRENT ACCOUNT. Savings accounts are not accepted.
The DGFT system validates the account type against bank records. If you submit a savings account, it will be rejected — not at the document review stage, but at the account verification stage, which means you will lose time and potentially need to reapply. Open your current account before you begin the IEC application.
Accepted as bank account proof:
- Cancelled Cheque: A leaf from your current account cheque book, crossed with two parallel lines and the word "CANCELLED" written across it. The account number, IFSC code, and account holder name must all be clearly legible. Do not use a photocopy of someone else's cheque.
- Bank Certificate: A letter on the bank's letterhead confirming your account number, IFSC code, account holder name, and account type (current). Signed and stamped by the bank. This is an alternative if you do not have a cheque book yet for a newly opened account.
- Bank Statement (first page): Accepted by some applicants — the first page of a bank statement showing account number, IFSC, and account holder name. Ensure the statement header clearly shows it is a current account.
What to verify on the bank document:
- Account holder name matches your PAN name (for proprietorship) or your company/firm name (for entities)
- IFSC code is correct and current — verify on RBI's official IFSC portal at rbi.org.in, not on Google (IFSC codes can change after branch mergers)
- The bank account number is the one you are entering in the IEC application form
3. Address Proof
The business address you declare in the IEC application must be supported by an address proof document showing the same address.
Accepted address proof documents:
- Electricity bill (not more than 2 months old)
- Telephone bill / broadband bill (not more than 2 months old)
- Property tax receipt
- Rent agreement / lease agreement (registered or notarised)
- Sale deed / property ownership document
- Bank statement with address (not more than 3 months old)
What to verify:
- The address on the document must match exactly what you type in the form — including building number, street name, locality, city, state, and pincode
- The document must be in the name of the proprietor, company, or firm applying for the IEC
- If the premises are rented, a rent agreement in the applicant's name is acceptable — but ensure the address on the agreement matches your GST registration address
For co-working spaces and virtual offices: An NOC (No Objection Certificate) from the co-working space operator on their letterhead, along with their rent agreement with the property owner and proof of their own occupation, is typically required to establish the address legitimacy. Some co-working operators issue these routinely — ask them specifically for "an NOC for GST/IEC address verification."
4. Aadhaar Card (for Aadhaar OTP e-sign)
The IEC application must be digitally signed to be submitted. The most common method is Aadhaar OTP e-sign, which requires the applicant (or authorised signatory for companies) to have an Aadhaar linked to an active mobile number.
What to verify before the application:
- Your Aadhaar is linked to a mobile number you currently have access to — the OTP will be sent to this number during submission
- The name on your Aadhaar matches your PAN name (minor discrepancies are usually tolerated, but significant differences can cause issues)
- You can update Aadhaar-linked mobile number at any Aadhaar Seva Kendra — takes 1–3 days and requires your original Aadhaar card and new mobile SIM
Alternative to Aadhaar OTP: A Class 2 or Class 3 DSC (Digital Signature Certificate) can be used instead of Aadhaar OTP. This is particularly useful for company directors who may have their Aadhaar linked to a personal phone that is not always available, or for company applications where a specific director's Aadhaar is not linked.
Document spec: Both sides of the Aadhaar card scanned clearly. The Aadhaar number on the document must match the number entered in the application form. Upload as JPG, PNG, or PDF under 5 MB.
Entity-Specific Document Checklists
Sole Proprietorship
The simplest entity type for IEC registration. The IEC is issued in the proprietor's name (your personal PAN) on behalf of the business.
Complete document checklist:
- ☐ PAN Card (Personal PAN of the proprietor) — front and back, clearly legible
- ☐ Aadhaar Card (Proprietor's Aadhaar) — linked to active mobile number for OTP e-sign
- ☐ Cancelled Cheque or Bank Certificate — current account in the proprietor's name or in the business trade name (if your current account is in your trade name, ensure the account can be linked to your PAN)
- ☐ Address Proof — electricity bill, rent agreement, or property document for the business address
- ☐ Passport-sized photograph — recent, clear, plain background (in some cases the portal may ask for this)
- ☐ GST Certificate — while not strictly required for IEC, the GSTIN entered in the IEC application is cross-verified; ensure your GST registration is active
Special note for sole proprietorships: If you operate under a trade name ("Satyajit's Exports" rather than "Satyajit Srichandan"), your IEC will still be issued in your personal legal name (as per PAN) because that is the legal entity. Your trade name can appear as the "business name" field in the application, but the PAN name is the primary legal identifier.
Private Limited Company (Pvt Ltd)
The IEC for a Pvt Ltd company is linked to the company's PAN — not any director's personal PAN. One director is designated as the authorised signatory for the IEC application.
Complete document checklist:
- ☐ Company PAN Card — the PAN issued to the company by the Income Tax Department; the company name must match MCA registration exactly
- ☐ Certificate of Incorporation — issued by MCA at the time of company registration; shows company name, CIN (Corporate Identity Number), and date of incorporation
- ☐ Aadhaar Card of the Authorised Director — the director who will sign the application must have Aadhaar linked to an active mobile number (for OTP e-sign); alternatively, the company's DSC can be used
- ☐ PAN Card of the Authorised Director — personal PAN of the director signing the application (required for the "Director Details" section)
- ☐ Cancelled Cheque or Bank Certificate — current account in the company's name; account must be in the legal company name as per PAN/MCA registration
- ☐ Registered Office Address Proof — utility bill, rent agreement, or property document showing the company's registered office address as registered with MCA; must match the address in your GST registration
- ☐ Board Resolution / Authorization Letter — while not always explicitly required by the DGFT portal, many applications include a board resolution authorising the specific director to apply for and manage the IEC on behalf of the company; recommended for clean audit trails
For all directors: The application requires entering details (name, designation, DIN, PAN, Aadhaar) for all current directors of the company. Ensure your MCA records are updated — if a director has left or a new one has joined and the MCA records are not updated, the DGFT system may reject or query the mismatch.
One Person Company (OPC)
An OPC is treated similarly to a Pvt Ltd for IEC purposes. Documents required:
- ☐ Company PAN Card (OPC PAN)
- ☐ Certificate of Incorporation from MCA
- ☐ Aadhaar and PAN of the sole director/member
- ☐ Cancelled Cheque or Bank Certificate — current account in OPC's name
- ☐ Registered office address proof
LLP (Limited Liability Partnership)
Complete document checklist:
- ☐ LLP PAN Card — the PAN issued to the LLP entity (not a partner's personal PAN)
- ☐ LLP Incorporation Certificate — issued by MCA at registration; shows LLP name, LLPIN (LLP Identification Number), and incorporation date
- ☐ LLP Agreement — the registered LLP deed showing partner names, designated partners, and profit-sharing ratio; relevant section may be uploaded or available if requested
- ☐ Aadhaar and PAN of the Designated Partner — the designated partner who will sign the application; Aadhaar must be linked to active mobile for OTP
- ☐ Cancelled Cheque or Bank Certificate — current account in the LLP's name
- ☐ Registered Office Address Proof — showing the LLP's registered address matching MCA and GST records
Partnership Firm
A traditional partnership (not LLP) registered under the Indian Partnership Act or operating under a partnership deed:
- ☐ Partnership Firm's PAN Card — the PAN issued to the firm
- ☐ Partnership Deed — registered or notarised deed showing firm name, partner names, and capital contributions; if registered with the Registrar of Firms, attach the registration certificate too
- ☐ Aadhaar and PAN of the Authorised/Managing Partner — the partner who will sign; Aadhaar must be linked to active mobile
- ☐ Cancelled Cheque or Bank Certificate — current account in the firm's name
- ☐ Firm's Address Proof — utility bill, rent agreement, or property document in the firm's name or the managing partner's name for the firm's address
Note on registration: A partnership firm does not need to be formally registered with the Registrar of Firms to get an IEC — an unregistered firm with a valid partnership deed can apply. However, a registered firm has better standing in legal proceedings and is more credible with banks and buyers.
Hindu Undivided Family (HUF)
HUFs that engage in export business can obtain IEC in the HUF's name:
- ☐ HUF PAN Card
- ☐ HUF Deed / Declaration — declaring the HUF's existence and the Karta's authority to act
- ☐ Aadhaar and PAN of the Karta
- ☐ Cancelled Cheque or Bank Certificate — current account in HUF's name
- ☐ Address Proof — for the HUF's business address
Trust / Society / Section 8 Company
Non-profit entities, charitable trusts, and societies that engage in export (e.g., artisan cooperatives, NGO-run export ventures) can obtain IEC:
- ☐ Trust / Society / Company PAN Card
- ☐ Registration Certificate — Trust Deed (registered) or Society Registration Certificate or Section 8 Certificate of Incorporation as applicable
- ☐ Aadhaar and PAN of the Authorised Trustee / Secretary / Director
- ☐ Cancelled Cheque or Bank Certificate — current account in the entity's name
- ☐ Address Proof
- ☐ Resolution authorising the signatory — a Board/Trustee resolution authorising the specific person to apply for IEC
Document Preparation: Technical Specifications
Poor document quality is one of the most common and most avoidable reasons for IEC application delays. Follow these specifications for every document you upload:
Scan Quality
- Minimum 150 DPI (dots per inch) — enough for all text to be clearly readable when zoomed in
- Scan in good ambient light — avoid shadows, reflections, or glare on glossy documents like PAN cards
- The entire document must be visible — no cropped corners, no cut edges, no text obscured by fingers
- For multi-page documents like bank statements or rent agreements — scan all relevant pages, not just the first page
File Format and Size
- Accepted formats: JPG, JPEG, PNG, PDF
- Maximum file size: 5 MB per document
- For PDF files: do not use password-protected PDFs — the system cannot open them
- For JPG/PNG: standard colour or greyscale — do not upload black-and-white photocopies if the original is coloured (PAN cards, Aadhaar cards)
Photograph (where required)
- Passport-sized: 3.5cm × 4.5cm
- Clear, recent, plain white or light background
- Face fully visible, no sunglasses, no cap
- Taken within the last 6 months
Documents That Are Often Confused or Substituted Incorrectly
These are the specific document substitution errors I see most frequently:
Personal PAN vs Company PAN
A company has its own PAN (starting with the 4th character "C" — e.g., AAACS1234D). A director's personal PAN starts with the 4th character corresponding to their name's first letter (e.g., ABCDS1234E). For a Pvt Ltd IEC application, you must upload the company's PAN — not a director's personal PAN. Using the wrong PAN means the name fetched from the IT database will be the director's personal name, not the company name, causing an immediate mismatch.
Savings Account vs Current Account
This is the most common bank document error. If you are a sole proprietor who just started a business, you may have opened a savings account for business use initially — perhaps because your bank did not ask or you did not know the distinction mattered. For IEC registration, it must be a current account. Converting a savings account to current is possible at most banks; alternatively, open a fresh current account. This typically takes 2–5 working days.
Personal Address Proof vs Business Address Proof
For company and LLP applications, the address proof must be for the registered office address as recorded with MCA — not for a director's home address or personal residence. If your company's registered office is at a commercial address, the proof must show that address. If it is at a director's home (common for small companies), then the home address document showing that director's name is acceptable — but the address must exactly match the MCA records.
Old Aadhaar Without Mobile Linkage
Aadhaar cards issued before 2016–17 may not have been linked to a mobile number. Even if the card was linked initially, the number may have changed. The test: try to log in to the UIDAI (Aadhaar) portal at uidai.gov.in using OTP on your current mobile number. If OTP arrives on your current number, your Aadhaar is correctly linked. If not, update the linkage at an Aadhaar Seva Kendra before starting the IEC application.
The Pre-Application Verification Checklist
Complete this checklist before you open the DGFT portal for IEC registration. Every "No" is something to fix before you begin.
- ☐ Do I have my correct entity PAN card ready (company PAN for entities, personal PAN for sole prop)?
- ☐ Does the name on my PAN exactly match my GST registration name and bank account name?
- ☐ Is my bank account a current account (not savings)?
- ☐ Does the bank account name match my PAN name?
- ☐ Is the IFSC code on my cancelled cheque current (verify on rbi.org.in)?
- ☐ Is my Aadhaar linked to the mobile number I currently have with me?
- ☐ Does my address proof document show exactly the same address I plan to enter in the form?
- ☐ Are all my document scans clear, complete, and under 5 MB each?
- ☐ For companies and LLPs: is my Certificate of Incorporation / LLPIN document ready?
- ☐ For companies: are all current director details (DIN, PAN, Aadhaar) available?
What Happens After You Submit: Document Processing Timeline
Once you submit the IEC application with all correct documents, here is the typical timeline:
Day 0 (Submission): Application reference number generated. Automated document and data verification begins immediately in the DGFT system.
Day 1 (typically within 24 hours): For most applications with correct documents — IEC certificate generated and emailed to your registered email address. The IEC is also available for download from your DGFT portal dashboard.
Day 2–5 (if manual review triggered): Some applications are routed for manual review by a DGFT officer — typically when automated checks cannot fully verify a document (unusual business structure, slightly unusual name format, first-time applicant with rare business type). Manual review adds 2–5 working days.
Day 1–5+ (if rejection): If your application is rejected, the rejection reason is shown on your DGFT dashboard and emailed to you. Fix the identified issue and reapply (paying the ₹500 fee again — the original fee is not refunded on rejection). Most rejections can be resolved and reapplied within 1–2 days once you identify the specific issue.
If stuck beyond 5 working days with no response: Raise a grievance on the DGFT portal (Services → Raise Grievance → IEC-related category) with your application reference number. You can also call the DGFT helpdesk at 1800-111-550 (toll-free) or email dgfthelp@nic.in.
Frequently Asked Questions
My PAN card has a slightly different name spelling than my Aadhaar. Will this cause a problem?
Minor variations between Aadhaar and PAN names are generally handled by the system without issue — for example, if PAN says "Rajesh Kumar Sharma" and Aadhaar says "Rajesh K. Sharma," the OTP e-sign process typically works because both documents are linked to the same person's biometric identity. The critical match is between the PAN name auto-fetched from the IT database and what you enter in the IEC form — they must be identical. The Aadhaar name variation is usually not the rejection trigger.
I do not have a cheque book for my current account yet (newly opened). What can I use?
Request a bank certificate from your branch — a letter on bank letterhead confirming your account number, IFSC code, account holder name, and account type (current). Most banks issue this within 1–2 working days. A current account statement with the account details visible on the first page is also typically accepted. Once your cheque book arrives, you can use a cancelled cheque for any future registrations or modifications.
My company is registered at a director's home address. Can I use a personal utility bill as address proof?
Yes, if the director's home is the company's registered office address as per MCA records. The utility bill must show the same address that is registered with MCA for the company. Submit it along with documentation that establishes the director's relationship to the company (the Certificate of Incorporation, which shows the registered office address, combined with the utility bill for that address, establishes the connection).
I have multiple business entities — one proprietorship and one Pvt Ltd. Do both need separate IECs?
Yes. An IEC is linked to a specific PAN. Your proprietorship operates under your personal PAN; your Pvt Ltd has its own company PAN. These are different legal entities and each needs its own IEC if both are engaged in export. You will have two separate DGFT accounts, two IECs, and two sets of annual update obligations.
My company was recently renamed. Do I need a new IEC or can I update the existing one?
You update the existing IEC — you do not need to apply for a new one. The IEC is linked to your PAN, and a company name change does not change the PAN. Log in to the DGFT portal with your existing IEC account, go to IEC Profile Management → Modify IEC, update the company name (upload the Certificate of Incorporation with the new name as proof), and submit. The same IEC number continues to be valid under the new name after the modification is processed.
Is a Goods and Services Tax (GST) certificate required for IEC registration?
GST registration is not a mandatory document for IEC registration — the DGFT does not require you to upload a GST certificate as part of the IEC application. However, you will need to enter your GSTIN in the IEC application (it is a field in the form), which means your GST registration must be active and the GSTIN must be valid. If you have not yet registered for GST, you can still apply for IEC — but you should get GST registration done promptly after, since most of your export compliance (LUT, GSTR-1 export reporting, ITC refunds) depends on having a GSTIN.
Conclusion
IEC registration is genuinely simple when you are prepared. The application itself is fifteen minutes. The preparation — gathering and verifying your documents before you begin — is what makes the difference between a first-attempt success and a cycle of rejections and reapplications.
Use the entity-specific checklist in this guide. Verify every document for name consistency and address accuracy before you upload anything. Confirm your bank account is a current account. Test your Aadhaar mobile OTP before the application. And then sit down, open the DGFT portal, and complete the application in one session without interruption.
Your IEC should be in your inbox within 24–48 hours. After that, your next steps are filing your LUT on the GST portal, registering your AD Code through your bank, and applying for RCMC from your Export Promotion Council — and you are ready to export.
