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Documents Required for GST Registration in India

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Documents Required for GST Registration in India

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 -Company such as Public and Private
5. Note to Remember

GST or Goods and Services Tax Registration is a process which makes the taxpayer get himself registered under GST. This registration is very essential for all types of business and it has to be done once after the registration of the business. 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 business functions in more than one state, then it is mandatory to get or take separate GST registration for each state from where you are operating from. 

Now, you must be wondering what are all the documents 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 the businesses that deal with supplying goods and its turnover exceed more than Rs 40 lakh in a financial year that that particular business owner is required to register as a normal taxable person. However, a person who runs a business in north-eastern states such as J&K, 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 certain businesses for which GST registration is compulsory no matter 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 turnover exceeds more than Rs 40 lakh in a financial year are needed to register under GST as a normal taxable person.  However, a person who runs a business in north-eastern states such as J&K, Himachal Pradesh and Uttarakhand, has a turnover limit of Rs 10. 

Casual taxable individual

Seasonal businesses or Occasional businesses are required to register their businesses under GST below this category. In this category, the businesses need to deposit an equal amount to the GST liability from the 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, the business people who reside outside India but supply goods or services at times as principals, agents,  or in other capacities to residents 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 extend or renew the registration if needed.

Composition registration

Businesses or individuals who run a business with an annual turnover exceeding more than 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 are the documents required to get GST registration in India based on the types 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 passport, driving license, voters identity card, Aadhar card etc

Documents required to obtain GST registration – Partnership firm (including LLP)

  • PAN card of all partners of the firm that includes the managing partner and authorized signatory members.
  • Copy of partnership deed of the business.
  • Photograph of all authorised signatories and partners.
  • Address proof of partners  such as passport, Voters identity card, driving license, Aadhar card and so on.
  • Aadhar card of authorised signatory of the organisation.
  • Appointment proof of authorized signatory.
  • Registration certificate or Board resolution of LLP is required in the case of LLP.
  • Details of Bank account.
  • Address proof of 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 Bank account
  • Address proof of principal registered place of business

Documents required to get GST registration -Company such as Public and Private

  • PAN card copy of the Company
  • Certificate of incorporation or COI granted by Ministry of Corporate Affairs
  • Articles of Association and Memorandum of Association of the Company
  • Adhar card and PAN card of the authorized signatory of the Company. The authorised signatory must be an Indian even the company is a foreign company/branch registration
  • Copy of address proof and PAN card of all directors of the Company
  • Photograph of all authorised signatory and directors of the Company- maximum size – 100 KB and in JPEG format.
  • Proof of appointment of authorised / Board resolution appointing authorised signatory
  • Details of Bank account 
  • Address proof of principal place of 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.  And it should be in a given size and format, ie, maximum size – 100 KB and in jpeg format / PDF format. For address proof, you can upload any of the below-mentioned 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 leased/rented property) – this document has to to be submitted along with (1), (2) or (3)
  • In case of consent arrangement or shared property, then NOC / Consent letter from the owner has to be submitted along with (1), (2) or (3).

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