What Are The Documents Required For GST Registration?
Any Indian person or entity that supplies goods or services anywhere in the country with an annual aggregate turnover over Rs40 lakhs is required to obtain GST registration. In states like Manipur, Assam and Nagaland, the aggregate turnover limit is Rs 10 lakhs. Other than the aggregate turnover criteria, an individual or entity may also be required to obtain GST registration if they undertake interstate supply of goods. To register for GST, you require GST registration documents.
The documents required for GST registration are as follows:
GST Registration documents varies depending upon the type of business or constitution. Here are the details
| Business category |
Documents required for GST registration |
|---|
| Sole proprietor/ Individual |
- Pan Card (owner)
- Aadhar Card
- Photograph (in JPEG format)
- Bank account details (a copy of cancelled cheque or extract of bank statement or passbook must be uploaded in JPEG or PDF format
- Address proof (any of the following is acceptable as address proof- ownership or lease document, electricity bill copy, property tax receipt, municipal khata copy).
- In case it is a leased property, a consent letter or NOC from the owner is required.
|
| Partnership firm including LLP |
- PAN card of all partners
- Copy of partnership deed
- Photographs of all partners and other authorised signatories
- Address proof of partners
- Proof of appointment of authorised signatory
- Aadhar card of authorised signatory
- In case of LLP, a registration certificate is required
- Address proof of place of business
|
| HUF |
- PAN card of HUF
- PAN and Aadhar card of karta
- Photograph of owner
- Bank account details
- Address proof of place of business
|
| Company (public and private) (Indian and foreign) |
- PAN card of company
- Incorporation certificate
- PAN and Aadhar of authorised signatory (authorised signatory has to be Indian)
- Proof of appointment of authorised signatory
- PAN and address proof of all the directors
- Photographs of all directors and authorised signatory
- Bank account details
- Address proof of principal place of business
|
The GST registration procedure also dictates that different types of documents be submitted based on the nature of activities being carried out by the entity. It is as follows:
| Nature of GST registration |
Purpose of registration |
Documents required |
|---|
| Normal taxpayer registration |
For taxable supply of goods and service |
- PAN card of company
- Incorporation certificate
- Memorandum of association
- PAN and Aadhar card of the authorised signatory (even if it is a company of foreign origin, the authorised signatory must be an Indian)
- Proof of appointment of authorised signatory
- PAN card and address proof of all the directors (or partners in case of a firm)
- Photographs of all directors and authorised signatory
- Bank account details
- Address proof of principal place of business
|
| GST practitioner |
To enrol as GST practitioner |
- Photo of the applicant
- Address proof
- Degree certificate
- Pension certificate (in case of retired Government officials)
|
| TDS registration |
To deduct tax at source |
- Photo of drawing and disbursing officers
- PAN and TAN number of person being registered
- Photo of authorised signatory
- Proof of appointment of authorised signatory
- Address proof of tax deductor
|
| TCS registration |
For e-commerce operators collecting tax at source |
- PAN number of the person being registered
- Photo of authorised signatory
- Proof of appointment of authorised signatory
- Address proof of tax collector
|
| A non-resident OIDAR service provider |
For online services providers not having a place of business in India |
- Photo of authorised signatory
- Proof of appointment of authorised signatory
- Bank account details in India
- Proof of non-resident online service provider (can be either the license issued by country of origin or incorporation certificate in India)
|
| UN Bodies/embassy |
To obtain unique identification number to claim refund on taxes paid on goods and services |
- Photo of authorised signatory
- Proof of appointment of authorised signatory
- Bank account details in India
|
To register for GST, you need declare details such as PAN no, mobile number, email address and state or UT in part A of FORM GST REG-01 on the common portal. On successful verification of the details you will be provided with a temporary reference number. With this reference number, you can electronically submit an application in part B of FORM GST REG-01, along with the specified documents depending upon the category that you fall in or your purpose for registration as explained above. On receipt of the application you shall receive an acknowledgement under FORM GST REG-01. Upon verification of a correctly filed application your GST registration process will be complete.
