Documents Required for GST Registration
5paisa Research Team
Last Updated: 14 May, 2024 10:14 AM IST
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Content
- Who is Liable to get Registered under GST?
- What are Different Types of GST Registration?
- Documents Required for GST Registration (Business category)
- Documents Required for GST Registration (Nature of GST registration)
- Conclusion
Any Indian individual or company that distributes goods or services anywhere in nation & has annual aggregate turnover of more than Rs40 lakhs is needed to register for GST. Manipur, Assam, & Nagaland have aggregate turnover restriction of Rs 10 lakhs. Aside from aggregate turnover criterion, individual or company may be needed to seek GST registration if they make interstate sales of products. To register for GST, you must have GST registration paperwork.
Tax authorities assign unique 15-digit GST registration number, also known as GST identification number (GSTIN), to registered firms to track their tax payments & compliances. needed sets of papers for GST registration differ depending on business's structure or kind of GST registration desired. GST registration documents include your PAN card, proof of business constitution, & address proof for your business location.
Gathering necessary GST registration documents can be streamlined by keeping your business licenses & utility bills organized. Once you have all required GST registration documents, you can file online for quicker registration process.
Who is Liable to get Registered under GST?
GST registration is required for:
Businesses with revenue of more than Rs. 40 lakhs in fiscal year in Normal Category states & Rs. 20 lakhs in Special Category states.
Businesses that provide services must register if their annual sales exceed Rs. 20 lakhs in Normal Category states.
Individuals who have already registered under other laws, such as Excise, VAT, or Service Tax, must also register for GST.
When registered business is transferred or merged, transferee takes over registration as of transfer date.
Individuals involved in interstate supplies, casual taxable persons, non-resident taxable persons, agents of supplier, those paying tax under reverse charge mechanism, input service distributors, e-commerce operators or aggregators, & people supplying through e-commerce aggregators must all register.
Furthermore, people that provide online information & database access or retrieval (OIDAR) services from place outside India to person in India, except registered taxable person, are required to register for GST.
What are Different Types of GST Registration?
There are different GST registrations. Given below are various types of GST registrations & their applicability -
Normal Taxpayers Registration - This is most prevalent kind of GST registration, with majority of enterprises falling under this category. Businesses in this category must register under GST Act if their revenue exceeds Rs. 40 lakh for commodities & Rs. 20 lakh for services.
Casual Taxpayer Registration - This is transitory type of GST registration for firms that periodically offer taxable products & services to states where they do not have fixed place of operation. Such registration is valid for duration of supply or 90 days, whichever occurs first. Non-resident Taxable Individual - This form of GST registration applies to firms or individuals who are situated outside of India but provide products or services to India.
Non-resident Taxable Individual - This form of GST registration applies to firms or individuals who are situated outside of India but provide products or services to India. This sort of registration is valid for duration of supply or 90 days, whichever occurs first.
Composition Registration - This is simpler type of GST registration for small firms with turnover of up to Rs. 1.5 crore for commodities & Rs. 50 lakh for services. registered person is required to pay predetermined rate of tax on their turnover & file GST reports every quarter.
Documents Required for GST Registration (Business category)
Based on Constitution of Business.
following papers are necessary for GST registration, depending on kind of business or constitution. (Individual/company, etc.)
|
Documents needed for GST registration |
Individual/Sole Proprieter | Business owner’s PAN card |
Business Owner’s Aadhar card | |
Photo of owner (in JPEG format, Max size – 100 KB) | |
Details of Bank account | |
Address proof | |
LLP/Partnership Firm | PAN card of all partners |
A copy of partnership deed | |
Photo of all partners & authorized signatories | |
Address proof of partners like passport, driving license, Aadhar card, voter identity card, etc.) | |
Aadhar card of authorized signatory | |
Appointment Proof of authorized signatory | |
In case of LLP, registration certificate / Board resolution of LLP | |
Bank account details | |
Address proof of official palace of business | |
HUF | PAN card of HUF |
Karta’s PAN card & Aadhar card | |
Photo of owner | |
Bank account details | |
Address proof of main place of business | |
Company (Indian/ foreign/Public/ Private) | Company’s PAN card |
Certificate of incorporation given by MCA | |
Memorandum of Association / Articles of Association | |
Authorized Signatory’s PAN card & Aadhar card. authorized signatory should be Indian, even if it is foreign company registration/ branch registration | |
PAN card & address proof of all directors of Company | |
Photo of all directors & authorized signatory | |
Board resolution, which involves appointing authorized signatory / Any other proof of appointment | |
Bank account details | |
Address proof of core place of business |
For GST registration, you'll need compiled list of GST documents required, including PAN card, address proof, & business constitution documents. GST registration documents list can be found online or through government agencies, ensuring you have everything ready for smooth application process. Keep your GST documents organized, as they might be required for future filings & audits.
Documents Required for GST Registration (Nature of GST registration)
GST site requires submission of several papers for GST registration, depending on kind of GST registration requested. nature of entity's activity determines its documentation requirements.
following is complete list of paperwork needed for each form of GST registration:
|
Purpose of Registration | Documents to be Uploaded |
Normal taxpayer registration (including composition dealer, government departments & ISD registrations) | For undertaking taxable supply of goods/ services | PAN card of Company (only in case of company) |
Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business | ||
Memorandum of Association / Articles of Association (only in case of company) | ||
PAN card & Aadhaar card of authorised signatory. Authorised signatory must be Indian even in case of foreign companies / branch registration | ||
PAN card & address proof of all directors of Company (partners in case of firm) | ||
Photograph of all directors & authorised signatory (in JPG format, maximum size – 100 KB) | ||
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) | ||
Bank account details* | ||
Address proof of principal place of business** | ||
GST practitioner | For enrolling as GST practitioner | Photo of 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 & disbursing officer (in JPG format, maximum size – 100 KB) |
PAN & TAN number of 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 | For collecting tax at source (E-commerce operators) | PAN number of 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 providers not having any place of business 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, License issued by original country or certificate of incorporation issued in India or any other foreign country) | ||
Non-resident taxable person (NRTP) | For non-residents occasionally undertaking taxable supply of goods / or services in India | Photo & Proof for appointment of Indian authorised signatory |
In case of individuals, scanned copy of passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on basis of which Country is identified by Government of that country. | ||
Bank account in India* | ||
Address proof** | ||
Casual taxable person | For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India | Photo & Proof for appointment of Indian authorised signatory |
Proof of constitution of business | ||
Bank account in India* | ||
Address proof** | ||
UN bodies/embassy | For obtaining Unique Identification Number to claim refund of taxes paid on goods/services | Photo of authorised signatory |
Proof of appointment of authorised signatory | ||
Bank account in India* |
Conclusion
To register for GST, fill out Part of Form GST REG-01 on common site with your PAN number, mobile number, email address, & state or UT. temporary reference number will be supplied to you after information have been successfully verified. With this reference number, you can electronically submit application in section B of FORM GST REG-01, together with appropriate papers, depending on category you fit into or reason for registration, as mentioned above. You will receive acknowledgement in form GST REG-01 upon receipt of your application. Your GST registration procedure will be completed after your application has been verified as accurately filed.
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Frequently Asked Questions
To register your association for GST, you'll need:
• Registration certificate (Society/Club/Trust/AOP)
• Association's PAN card & authorized signatory's details
• Constitution or bye-laws & address proof
• Bank account details
If you become qualified for GST registration, you must register within 30 days.
GST doesn't require direct proof of ownership. During registration, you provide documents proving your business existence (like registration certificate) & location (utility bill/rent agreement), not ownership of GST itself.