GST Registration
GST Registration is a mandatory tax registration for all businesses
1. who involve in buying and selling with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT)
2. or undertaking inter-state supply (without any threshold limited).
GST registration number (GSTIN) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person
Different sets of documents will be required depending upon the constitution of the business or the type of GST registration that is obtained.
GST Registration Documents Checklist-
Depending on the kinds of business, constitution, or nature of activities carried out by the entity.
| Category of persons |
Documents required for GST registration |
| Sole proprietor / Individual |
- PAN card of the owner
- Aadhar card of the owner
- Passport size photo of Sole Proprietor (in JPEG format, maximum size – 100 KB)
- Bank account details*
- Registered Office Address proof**
|
| Partnership firm |
- PAN card of all partners (including managing partner and authorized signatory)
- PAN card of Firm
- Copy of partnership deed
- Passport size photo of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
- Address proof of partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
- Aadhar card of authorized signatory
- Proof of appointment of authorized signatory
- Bank account details*
- Registered Office Address proof**
|
| Limited Liability Partnership(LLP) |
- PAN card of all designated partners (including managing partner and authorized signatory)
- PAN card of LLP
- Copy of Registration Certificate of the LLP
- Copy of Board Resolution
- Copy of LLP agreement
- Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partner)
- Passport size photo of designated partners and authorized signatories (in JPEG format, maximum size – 100 KB)
- Address proof of designated partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
- Aadhar card of the designated partner
- Bank account details*
- Registered Office Address proof**
|
| HUF |
- PAN card of HUF
- PAN card and Aadhar card of Karta
- Passport size photo of Owner/Karta (in JPEG format, maximum size – 100 KB)
- Proof of Appointment of Authorized signatory- Photo and Letter of Authorization
- Bank account details*
- Registered Office Address proof**
|
| Society or Trust or Club |
- Pan Card of society/Trust/Club
- Registration Certificate of society or club
- Passport size Photograph and PAN Card of Promoter/ Partners
- PAN card and Aadhaar card of the authorized signatory, Promotors/Partners.
- Board Resolution or any other proof of appointing authorized signatory
- Registered Office Address proof:
–Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
–Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
- Bank account details*
- Registered Office Address proof**
|
| Company
(Public, Private and One person) (Indian and foreign) |
- PAN Card of Company
- Certificate of incorporation given by Ministry of Corporate Affairs (MCA)
- Memorandum of Association / Articles of Association
- PAN card and Aadhar card of the authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration
- PAN card and address proof of all directors of the Company
- Photograph of all directors and authorized signatory (in JPEG format, maximum size – 100 KB)
- Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB)
- Bank account details*
- Registered Office Address proof**
|
| GST practitioner-
For enrolling as a GST practitioner |
- Photo of the 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 and disbursing officer (in JPG format, maximum size – 100 KB)
- PAN and TAN number of the person being registered
- Photo of authorized signatory (in JPG format, maximum size – 100 KB)
- Proof of appointment of authorized signatory
- Address proof of tax deductor**
|
| TCS registration-
For collecting tax at source
(E-commerce operators) |
- PAN number of the person being registered
- Photo of authorized signatory (in JPG format, maximum size – 100 KB)
- Proof of appointment of authorized 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 authorized signatory (in JPG format, maximum size – 100 KB)
- Proof of appointment of authorized signatory
- Bank account in India*
- Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by the original country, or certificate of incorporation issued in India or any other foreign country)
|
| Non-resident taxable person (NRTP)-
For non-residents occasionally undertaking the taxable supply of goods / or services in India |
- Photo and Proof for the appointment of an Indian authorized signatory
- In the case of individuals, a scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number on the basis of which the Country is identified by the Government of that country.
- Bank account in India*
- Address proof**
|
| Casual taxable person-
For non-registered domestic persons occasionally undertaking the taxable supply of goods / or services in India |
- Photo and Proof for the appointment of an Indian authorized signatory
- Proof of constitution of business
- Bank account in India*
- Address proof**
|
| UN bodies/embassy-
For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services |
- Photo of authorized signatory
- Proof of appointment of authorized signatory
- Bank account in India*
|
- Registered Office Address proof**
1. Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
2. Rented/ Leased property – Rent/ Lease agreement and No objection certificate (NOC) from the owner of the rented property
3. Consent Arrangement/ Shared Property– Consent Letter/ NOC from the Owner.
1. a copy of the cancelled cheque, the front page of the passbook or bank statement (in JPEG format, maximum size – 100 KB)
I am a registered gst practitioner. I am facing a problem while getting new registration for my clients regarding address proof of business. In West bengal electric bill address does not match with municipality tax receipt not exactly given. For that reason application is being canceled. Trade licence for a trade is an essential document but it is not required or scope to upload. Why. Besides these there are so many loopholes in it facing while submitting returns.
Can a Legal heir(death of owner) give a consent on property to third party for third party’s GST registration in case property not yet transfer in the name of Legal heir.
is trade license required for gst registration if i run a food delivery business from my home
very useful details give in artical
thank you
Thank you so much sir for sharing the basic information which really important for every one who are requesting for GST registration.