List of Documents required for GST registration
Documents for GST Registration
In this post, We’ll discuss the List of Documents Needed for GST Registration in details, Let’s take a closer look at each section:
Who should register for GST?
Any business with a turnover of Rs. 40 lakh or more is required to register for GST under the Goods and Services Tax Act, 2017. The turnover threshold for GST registration is Rs. 10 lakh for hilly states and north-eastern states.
Additionally, the following people must complete their GST registration and obtain a special 15-digit GSTIN:
- Any individual making a taxable interstate supply
- Casual tax payers
- a person who must pay tax under the reverse charge system
- a person who must pay tax under Section 9 (5)
- a non-resident taxpayer
- a person who is required to deduct tax under section 51
- A person who supplies goods and/or services on behalf of another registered taxable person
- Input service provider
- Individuals who provide goods and/or services through operators of electronic commerce that are not branded
- Every e-commerce operators
- An aggregator that offers services under his or her own name or business name;
- Any other person or group of people that the Central or State Government notifies in accordance with the GST Council’s recommendations
GST registration is required if you provide intra-state services with an annual turnover over Rs. 20 lakh and intra-state goods with an annual turnover over Rs. 40 lakh. Additionally, intra-state providers must register for GST.
What are the main documents required for GST?
To register for GST, you need a PAN card, proof of business registration, identification, photographs, and address proof of all the persons in charge of the business, as well as bank account statements.
You can provide your bank details by providing a bank statement, cancelled check, or extract from your passbook. In the same way, an address proof can be anything from an electricity bill to a rental agreement to an ownership document to a property tax statement.
Documents needed to register for GST for individuals and sole proprietors:
- owner’s PAN card
- owner’s Aadhaar card
- owner’s photo
- address proof
- bank account details
GST registration documents for Partnerships and LLPs
- Agreement of Partnership (Partnership deed)
- PAN cards of the involved partners
- Photos of the partners involved
- Address proof of the partners involved
- Any authorised signatory’s Aadhaar card
- Signatory’s evidence of appointment
- LLP proof of registration
- Bank details
- Business ethics address proof
GST registration documents for HUFs
- PAN card of HUF
- Karta’s (patriarch of the family) PAN card
- owner’s photograph
- Bank detail
- Business principal address proof
GST registration documents for Companies
- PAN card for the company
- The Ministry of Corporate Affairs incorporation certificate
- Memorandum/Articles of Association
- Documentation of the appointment of the signatory
- PAN card for the signatory
- Aadhaar card of signatory
- PAN card for all directions
- Address verification for each director
- Bank details
- Business owner’s address verification
GST registration documents for society or club
- A duplicate of the club’s or society’s registration certificate.
- A copy of the PAN cards for the club or society and any associated sponsors or promoters
- A photo of the sponsors or partners
- A copy of the first page of your passbook, a crossed cheque, or a bank account statement
- Proof of the address of the registered office, include utility bills, ownership documentation, and a municipal khata copy for any properties owned by a society or club. A lease agreement and the owner’s NOC are required in the case of rented property
- Letter of authorization from an authorised signatory/signatories
GST Registration Documents Checklist
|
Nature of GST Registration |
Purpose of Registration |
Documents to be loaded |
|
Normal taxpayer registration (including composition dealer, Government departments and ISD registrations) |
in order to make a taxable supply of goods or services |
–PAN of Company –Certificate of incorporation by the MCA / Proof of constitution of business. –Memorandum of Association / Articles of Association (only for company). –Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (JPEG / PDF, maximum size – 100 KB) |
|
GST practitioner |
For enrolling as GST practitioner |
– Photo of the applicant (in JPG format, maximum size – 100 KB) – Address proof of place where professional practice takes place – Proof of qualifying degree (Degree certificate) – Pension certificate (only in case of retired Government officials) |
|
TDS registration |
For deducting tax at source |
Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) – PAN and TAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax deductor** |
|
TCS registration |
in order to collect tax at source (E-commerce operators) |
– PAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax collector ** |
|
A non-resident OIDAR service provider |
For online service companies that don’t have a physical presence in India |
– Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Bank account in India* – Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, Licence issued by original country or certificate of incorporation issued in India or any other foreign country) |
|
Non-resident taxable person (NRTP) |
For non-residents who occasionally sell taxable products or services to Indian customers |
–Photo and Proof for the appointment of an Indian authorised signatory. –For individuals, scanned copy of the passport of NRTP with VISA details. –For business entity incorporated outside India, a unique number based on which the Country is identified by the Government of that country –Bank account in India* –Address proof** |
|
Casual taxable person |
For domestic non-registered individuals who occasionally provide taxable goods or services in India |
– Photo and Proof for the appointment of an Indian authorised signatory – Proof of constitution of business – Bank account in India* – Address proof** |
|
UN bodies/embassy |
Obtaining a Unique Identification Number is necessary to request a tax refund for goods and services. |
– Photo of authorised signatory – Proof of appointment of authorised signatory – Bank account in India* |
We have reached the conclusion of this post on Documents required for GST registration. Feel free to share your views and opinions with us in the comment section below.
