Documents Required for GST Registration
GST registration is mandatory for businesses reaping yearly turnover exceeding Rs 40 lakhs. GST clubs various indirect taxes such as VAT, state taxes, excise duty, etc., to simplify the business tax structure. Getting registered under the GST Act is compulsory to stay unpenalized. The registration process involves filling out the prescribed form and uploading the same alongside the supporting paperwork. With that being said, let’s drill down the documents required for GST registration in India.
Common Documents Required for GST Registration
The type of Documents Required for GST Registration shall vary depending registration process and business structure. However, there are certain paperwork that are common for all business types. These include;
- PAN Card of the business or owner.
- Photograph of the owner or proprietors.
- A valid phone number and email address.
- Proof of address of the business.
- Bank account details.
Underscoring Documents Required for GST Registration based on Business Types
To register for differentiates, they need to submit various documents. Here’s a break to register for GST down of what’s needed based on the business structure:
| Business Structure | Documents Required for GST Registration |
| Individual/ Sole proprietor | Aadhar card Bank account details Address proof Photograph of the owner The PAN card of the owner |
| Partnership firm/ LLP | Bank account information Partners’ address verification (Passport, driver’s license, Voter’s identity card, Aadhar card, etc.) Photos of all partners and authorized signatories Aadhar card of authorized signatory PAN card for all partners (including managing partner and authorized signatory) Evidence of authorized signatory appointment Address verification for primary business location Copy of Partnership deed Registration certificate / Board resolution of LLP if applicable |
| HUF | Bank account details Address proof of central place of business PAN card and Aadhar card of Karta PAN card of HUF Photograph of the owner |
| Company (Public/ Private/ Indian/ foreign) | Bank account information PAN card and residential address verification for all company directors Incorporation certificate PAN card and Aadhar card of appointed signatory. The signatory must be Indian, even for foreign companies/branch registration Proof of address for primary business location Photographs of all directors and appointed signatory Company PAN card Articles of Association / Memorandum of Association Resolution from the board appointing signatory / Any other documentation of signatory appointment |
Note:
- Prefer JPEG format before you upload the photos. Also, bear in mind the image size, which is 100KB for most cases, to avert any error.
- The same requirement applies to bank account details.
For address proof, upload any one of the following documents:
- Copy of municipal Khata
- Lease agreement (for owned property)
- Consent letter/NOC from owner (for shared property), accompanied by documents 1, 2, or 3
- Receipt for property tax payment
- Lease/rental agreement (for leased/rented property), with documents 1, 2, or 3
- Deed of ownership
- Copy of electricity bill
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Documents Required for GST Registration Based on the Nature of Business
Required documents for GST registration vary according to the specific registration category and the nature of the business activities. Here’s a comprehensive list of the documentation needed for each type of GST registration:
| Nature of GST Registration | Purpose of Registration | Documents to be Uploaded |
| Normal taxpayer Regularration (including composition dealer, government departments and ISD registrations) | For undertaking a taxable supply of goods/ services | PAN card of the Company (only for Companies) Proof of business constitution: Certificate of incorporation from the Ministry of Corporate Affairs or other relevant documents Memorandum of Association (MOA) / Articles of Association (AOA) (only for Companies) PAN card and Aadhaar card of authorized signatory. The signatory must be Indian, even for foreign companies/branch registration. PAN card and address proof of all directors of the Company (or partners in case of a firm) Photographs of all directors and authorized signatory (in JPG format, max size – 100 KB) Resolution from the board appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG/PDF format, max size – 100 KB) Bank account information Address verification for the principal place of business |
| GST practitioner | For enrolling as a GST practitioner | Address proof of the location of professional practice Proof of qualifying degree (Degree certificate) Pension certificate (only for retired Government officials) Photo of the applicant (in JPG format, max size – 100 KB) |
| TDS registration | For deducting tax at the source | PAN and TAN number of the person being registered Photo of drawing and disbursing officer (in JPG format, max size – 100 KB) Proof of appointment of authorized signatory Photo of authorized signatory (in JPG format, max size – 100 KB) Address proof of tax deductor |
| TCS registration | For collecting tax at source (E-commerce operators) | Address proof of tax collector PAN number of the person being registered Photo of authorized signatory (in JPG format, max size – 100 KB) Proof of appointment of authorized signatory |
| A non-resident OIDAR service provider | For online service providers lacking business place in the country | Bank account in India* Photo of authorized signatory (in JPG format, max size – 100 KB) Proof of non-resident online service provider (e.g., Clearance certificate issued by the Government of India, License issued by original Country or certificate of incorporation issued in India or any other foreign country) Proof of appointment of authorized signatory |
| Non-resident taxable person (NRTP) | For non-residents occasionally undertaking the taxable supply of goods / or services in India | Bank account in India Address proof Photo and proof of appointment for the Indian-authorized signatory In the case of an individual, scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number based on which the Government of that Country identifies the Country. |
| Casual taxable person | For non-registered domestic individuals intermittently catering to taxable supply of goods / or services in India | Bank account in India* Address proof Proof of constitution of business Photo and proof for the appointment of an Indian-authorized signatory |
| UN bodies/embassy | For securing a Unique Identification Number for refund of taxes paid on goods/services | Bank account in India Photo of authorized signatory Proof of appointment of authorized signatory |
To furnish details concerning your bank account, you can either upload a copy of:
- The extract of the passbook/bank statement, or;
- Enclosed cheque
Note: the format should not be other than JPEG or PDF and size should not exceed 100 KB.
For address verification, upload any one of the following:
- Copy of property tax receipt
- Municipal Khata document copy
- Copy of electricity bill
Depending on the specific situation, the authority may seek one of the following paperwork:
- Deed/document of ownership (in case the property is owned).
- Lease/Rental Agreement (in case the property is rented/leased) along with documents 1, 2, or 3.
- Consent letter/NOC issued by the owner for consent arrangements or shared properties, along with documents 1, 2, or 3.
Process of GST Registration: Underlining Key Steps
- Head to the GST portal and create an account
- Locate the FORM GST REG-01
- Fill out the form with basic information and wait until you receive a temporary reference number.
- Use the number to furnish the Part B of FORM GST REG-01. (note: make sure to upload the supporting paperwork alongside the form).
- Wait until you receive the acknowledgment in FORM GST REG-02.
- The portal shall vet the application and accordingly issue the GST certificate alongside the GSTIN number.
Conclusion
GST encompasses a wide range of businesses in India. Registering under the GST Act is as important as adhering to operational norms. While arranging the Documents Required for GST Registration, ensure to confirm their accuracy and legitimacy. This will simplify the registration process and avert the unnecessary delay.
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