Summary: The documents required for GST registration vary depending on the type of taxpayer. For an individual or sole proprietor, key documents include the proprietor’s PAN and Aadhar cards, proof of business address, bank account details, and a rent agreement or NOC if applicable. Private limited companies need to submit the company’s PAN, certificate of incorporation, MoA, AoA, and details of all directors, along with proof of business address and bank details. Partnership firms require the PAN of the firm and partners, partnership deed, and similar address and bank documents, along with a signed authorization letter. Limited Liability Partnerships (LLPs) must submit their PAN, LLP agreement, certificate of incorporation, and documents for partners, along with address and bank details. In all cases, digital signatures, Aadhar cards of landlords, and witnesses to rent agreements are essential. Clear and signed copies of all documents are required for the registration process. Additionally, creating an index of these documents can facilitate smoother processing by organizing the necessary paperwork for quick reference.
List of documents required for GST registration for different type of taxpayer based on practical experience
1. Individual / Sole Proprietor
- PAN Card of the proprietor and landlord (in case of Rented Property)
- Aadhar Card of the proprietor, landlord and witness of the rent agreement.
- Passport-size photograph
- Proof of business address (Latest Electricity bill and Property Tax Receipt with QR Code, Rent agreement witness details, or NOC)
- Bank account details (Cancelled cheque or bank statement)
- Digital Signature (if applicable)
- Authorization letter (if authorized signatory is different)
- Name of the Firm, Nature of Business.
- Mobile No must be linked with Aadhar Card.
- Contact Details.
- Geotag Images of the Proprietor and Principal Place of Business,
2. Private Limited Company
- PAN Card of the company and landlord (in case of Rented Property)
- Certificate of Incorporation issued by MCA
- Memorandum of Association (MoA) & Articles of Association (AoA)
- PAN & Aadhar of all Directors
- Board resolution authorizing GST registration
- Proof of business address (Latest Electricity bill and Property Tax Receipt with QR Code, Rent agreement witness details, or NOC)
- Bank account details (Cancelled cheque or bank statement)
- Digital Signature of an authorized signatory
- Contact Details of the Company with Directors.
- Aadhar Card of landlord and witness of the rent agreement.
3. Partnership Firm
- PAN Card of the partnership firm and landlord (in case of Rented Property)
- Partnership deed
- PAN & Aadhar of all partners
- Proof of business address (Latest Electricity bill and Property Tax Receipt with QR Code, Rent agreement witness details, or NOC)
- Bank account details (Cancelled cheque or bank statement)
- Authorization letter signed by all partners
- Digital Signature of an authorized signatory (if applicable)
- Aadhar Card of the landlord and witness of the rent agreement.
4. Limited Liability Partnership (LLP)
- PAN Card of the LLP and landlord (in case of Rented Property)
- Certificate of Incorporation issued by MCA
- LLP Agreement
- PAN & Aadhaar of all designated partners
- Proof of business address (Latest Electricity bill and Property Tax Receipt with QR Code, Rent agreement witness details, or NOC)
- Bank account details (Cancelled cheque or bank statement)
- Digital Signature of an authorized signatory
- Aadhaar Card of the landlord and witness of the rent agreement.
Note:- All documents must be duly signed and clear.
Creating an index for documents would be a good idea for better clarity. It will help in organizing and quickly referencing the required documents for the GST Officer.
These documents are essential for completing the GST registration process.
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