GST registration includes a PAN card, proof of business registration, identity, photographs and address proof of persons in charge, the business address proof and bank account statements. In this article, you will learn:
1. Introduction
2. Eligibility to register under GST in India
3. Types of GST registration in India.
3.1) Normal taxpayers
3.2) Casual taxable individual
3.3) Non-resident taxable individual
3.4) Composition registration
4. GST Registration Documents Checklist
4.1) Documents required to get GST registration – Sole proprietor / Individual
4.2) Documents required to obtain GST registration – Partnership firm (including LLP)
4.3) Documents required to get GST registration – HUF
4.4) Documents required to get GST registration -Companies such as Public and Private
Introduction
GST, or Goods and Services Tax, Registration is a process that enables taxpayers to register themselves under GST. This registration is essential for all types of businesses and must be completed once the company has been registered. It is a 15-digit unique registration number assigned by the central government to that particular taxpayer after completing the registration process, and it is known as the Goods and Services Tax Identification Number (GSTIN).
Importantly, if you are a business function in more than one state, then it is mandatory to get or take a separate GST registration for each state where you are operating.
Now, you must be wondering what documents are required for GST Registration in India? Let’s understand GST eligibility and the required documents in detail.
Eligibility to register under GST in India
All businesses that deal with supplying goods and have a turnover exceeding Rs 40 lakh in a financial year are required to register as a normal taxable person. However, a person running a business in northeastern states such as Jammu and Kashmir, Himachal Pradesh, and Uttarakhand has a turnover limit of Rs 10.
The threshold limit is Rs 10 lakh for the service providers and Rs 20 lakh in special category States. Additionally, below is the list of specific businesses for which GST registration is compulsory regardless of their yearly turnover:
- Input Service Distributor (ISD) / Casual taxable person
- Non-resident taxable person
- Inter-state provider of goods and services
- Supplier of goods via the Internet – an e-commerce portal
- TDS/TCS deductor
- Any service provider
- Taxable under the reverse charge mechanism
- Retrieval service provider or Online data access
Types of GST Registration in India
Normal taxpayers
Almost all types of businesses in India fall under this category. Businesses that hold a turnover exceeding Rs 40 lakh in a financial year need to register under GST as a normal taxable person. However, a person running a business in northeastern states such as Jammu and Kashmir, Himachal Pradesh, and Uttarakhand has a turnover limit of Rs 10.
Casual taxable individual
Seasonal businesses or Occasional businesses are required to register their companies under GST below this category. In this category, businesses need to deposit an equal amount of the GST liability for seasonal or occasional operations. The incumbency for this type of GST registration is about 3 months. However, businesses can apply for extensions and renewals.
Non-resident taxable individual
In this type of GST registration, business people who reside outside India but supply goods or services at times as principals, agents, or in other capacities in India are liable to file for registration.
During the GST active tenure, the owner of the business who falls under this category has to make a deposit equal to the expected GST liability. The incumbency for this type of GST registration is about 3 months. However, businesses can renew the registration if needed.
Composition registration
Businesses or individuals who run a company with an annual turnover exceeding Rs 1 crore are eligible for this type of GST composition registration scheme. Under this Composition registration scheme, businesses have to deposit a fixed amount of GST regardless of their actual turnover.
GST Registration Documents Checklist
The following documents are required to obtain GST registration in India, depending on the type of business or constitution.
Documents required to get GST registration – Sole proprietor / Individual
- PAN card of the applicant/owner
- Aadhar card of the applicant/owner
- Photograph of the applicant/owner
- Bank account details
- Address proof of the applicant/owner, such as a passport, a driving license, a voter’s identity card, an Aadhar card, etc.
Documents required to obtain GST registration – Partnership firm (including LLP)
- PAN card of all partners of the firm, including the managing partner and authorized signatory members.
- Copy of the partnership deed of the business.
- Photograph of all authorized signatories and partners.
- Provide proof of address for partners, such as a passport, Voter identity card, driving license, Aadhaar card, and so on.
- Aadhar card is an authorized signatory of the organization.
- Appointment proof of authorized signatory.
- A registration certificate or a board resolution of the LLP is required.
- Details of the Bank account.
- Address proof of the registered place of business.
Documents required to get GST registration – HUF
- PAN card copy of HUF
- Copy of PAN card and Aadhar card of Karta
- Photograph of the owner- maximum size – 100 KB and in JPEG format
- Details of the Bank account
- Address proof of principal registered place of business
Documents required to get GST registration -Companies such as Public and Private
- PAN card copy of the Company
- Certificate of incorporation or COI granted by the Ministry of Corporate Affairs
- Articles of Association and Memorandum of Association of the Company
- Aadhar card and PAN card of the authorized signatory of the Company. The authorized signatory must be an Indian, even if the company is a foreign company/branch registration
- Copy of the address proof and PAN card of all directors of the Company
- Photograph of all authorized signatories and directors of the Company- maximum size – 100 KB and in JPEG format.
- Proof of appointment of authorized / Board resolution appointing authorized signatory
- Details of the Bank account
- Address proof of principal place of the Company
Note to Remember: For bank account information, the applicant has to upload a copy of the cancelled cheque or extract of the passbook/bank statement that contains the first and last page. It should be in a given size and format, i.e., a maximum size of 100 KB and in JPEG or PDF format. For address proof, you can upload any of the following documents:
- Property tax receipt
- Electricity bill copy
- Municipal Khata copy
- Ownership deed (if the property is owned property)
- Lease/rent agreement (if the property is a leased/rented property) – this document has to be submitted along with (1), (2), or (3)
- In cases of consent arrangements or shared property, a NOC/Consent letter from the owner must be submitted along with (1), (2), or (3).
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