Documents Required for GST Registration in India

The Goods and Services Tax (GST) regime has turned into a compulsory indirect tax regime in India. Any company that exceeds or is below the stipulated turnover threshold or is placed under mandatory registration must be registered for GST. Some documents should be uploaded to the GST site in order to complete GST registration. The possession of the right combination of documents will make the registration go smoothly without any prolonged delays. This guide provides in detail the documents to be used in GST registration in India based on the kind of business entity.

Required Documents for GST Registration of a Proprietorship Firm

1. PAN card of the proprietor
2. Biometric card of the proprietor
3. A recent passport-size photo of the proprietor
4. Documents proving place of business, e.g. electricity bill, rent agreement or property tax receipt
5. Bank details, such as a copy of the first leaf of the passbook, a disabled cheque, or a bank statement
6. An authorisation letter what has been signed by the proprietor
7. This will entail providing the documents required by a partnership firm.

Documents Required for GST Registration of a Partnership Firm

1. PAN card of the partnership firm
2. Partnership agreement of the company
3. All partners’ PAN cards
4. Aadhaar cards of all the partners
5. Photographs of all partners in passport-size
6. Principal place of business in terms of address, as in the electricity bill, rent agreement or ownership documents
7. Bank account information such as a passbook copy, a bank statement or a cancelled cheque
8. A letter of authorization in support of their authorised partner, with all partners signing

Documents Required for a Limited Liability Partnership (LLP)

1. PAN card of the LLP
2. LLP agreement
3. Certificate of incorporation by the Ministry of Corporate Affairs
4. Specified partners’ PAN cards
5. Representative partners’ Aadhaar cards
6. Designated partners Photographs
7. Evidence of business location, such as a property tax receipt, an electricity bill or a rent receipt
8. Bank details of the LLP: cancelled check, passbook copy or bank statement
9. Copies of the resolution/authorization letter from the Board of Directors of the company in form of GST registration

Documents Required for a Private Limited Company

1. Company PAN Card
2. Certificate of incorporation by the Ministry of Corporate Affairs
3. Articles of Association and Memorandum of Association
4. Boards of directors EIN, PAN cards
5. Aadhaar cards of all directors
6. Directors images
7. Copy of registered office address, detailed like an electricity bill/rent agreement, or ownership documents
8. Bank account information, such as a cheque or an account statement, has been cancelled
9. Signed board resolution by the directors giving the authority to a person to apply for GST registration

Documents Required for a Public Limited Company

1. PAN card of the company
2. Certificate of incorporation, Ministry of Corporate Affairs
3. Memorandum of association and Articles of association
4. PAN cards directors
5. Directors Aadhaar cards
6. Recent photos of directors in passport size
7. Evidence of business address, e.g. property tax receipt, electricity bill, or rent agreement
8. Bank account number of the company
9. Board Resolution or board letter to assign a signatory to GST

Documents Required for Hindu Undivided Family (HUF)

1. PAN HUF card
2. HUF deed
3. Karta PAN card
4. Aadhaar card of Karta
5. Karta photograph
6. Documents on business premises, like an electricity bill, a rent agreement or proof of ownership
7. Address details of the bank account, such as a bank statement, a copy of a passbook, or a bank cancelled cheque

Documents Required for Society, Club, Trust or Association of Persons (AOP)

1. Registration certificate of the society or the trust
2. Committee members’ PAN cards
3. Adhaar cards of members of the committees
4. Photos of authorised signatories
5. Documents of business establishment, such as an electricity bill, a property tax receipt, a rent agreement, etc.
6. Bank account details of the society or trust
7. Board resolution of nominating a person to register in place of the entity

Documents Needed for a Foreign Company

1. PAN card of the India office of the organization
2. Incorporation certificate of the company issued in the country of residence of the company
3. Registration certificate or certificate of formalities in the foreign country
4. Copy of passports of directors or authorized signatories
5. Photographs of directors/authorized signatories
6. Indian business premise documents, including electricity bills, rent, or ownership documents
7. Bank particulars, like a cancelled cheque or a bank statement
8. Authorisation letter for GST registration

Additional Documents Required for GST Registration

1. A digital signature certificate (DSC) is required for businesses and LLP to be registered without a DSC
2. The letter of authorization or board resolution appoints an authorized signatory
3. The mobile number and Email address of the applicant to whom the OTP shall be sent for verification
4. Scanned copies of all of the documents are to be uploaded to the GST portal

Importance of Submitting Correct Documents

Submission of the appropriate documents is important for registration since any mistakes in documents may cause the rejection of the application. The portal of GST makes a rigorous check on the documents before granting GSTIN upon approval, the business is assigned a particular unique 15-digit GST number required in filing GST returns, issuing GST invoices and claiming input tax credit. Businesses must also be in a position to have updated records in case of inspections and audits by the GST authorities in future.

Conclusion

GST registration in India is a mandatory compliance that a business needs to take, and it has to submit different documents based on the nature of the entity. Proprietorship firms and LLPs, as well as the private and public limited companies, and societies, have a different set of documents required; so do the HUFs and the foreign companies. This is so that these documents are prepared early to facilitate the GST registration process and also remove the chances of GST registration being invalid due to objections. To make the process smoother and ensure proper compliance, it is also advised that businesses approach tax professionals or chartered accountants to help them understand the process and also help them in proper submission and accurate documents.

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