GST registration Document List

“Explore the comprehensive list of documents required for GST registration based on business type and state category. Stay compliant with turnover thresholds to avoid penalties. Learn about the specific documentation needed for proprietorships, partnerships, and private limited companies. Stay informed, stay compliant!”

The Goods and Services Tax (GST) in India is subject to turnover thresholds, varying for different states and business types. Understanding these thresholds is crucial for businesses to ensure compliance and avoid penalties.

GST is only applicable when aggregate turnover exceeds Rs. 20 lakh in case of person providing services from normal states, if person supplying services from special category states the limit is reduced to Rs. 10 lakh.

Person engaged in the business of supplying goods from Normal category of state, GST is applicable only if his aggregate exceeds Rs.40 lakh, in case of special category states the limit is reduced to Rs. 20 lakh.

In certain case GST registration is compulsory

i. Interstate suppliers

ii. Casual Taxable persons

iii. Persons taxable under the reverse charge basis

iv. Non-resident taxable persons

v. Persons required to deduct TDS under GST

vi. Persons required to deduct TCS under GST

vii. Input Service Distributors

viii. Persons making a sale on behalf of someone else whether as an Agent or Principal.

ix. Every e-commerce operator provides a platform to suppliers to make supply through it.

x. Suppliers who supply goods through e-commerce operators who are liable to collect tax at source.

xi. Online Service Providers providing service from outside India to a non-registered person in India.

Special category of state

Special Category States/UT who opted for new limit of Rs.20 lakh: Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand

Special Category States/UT who opted for new limit of Rs. 40 lakh: Jammu and Kashmir, Ladakh and Assam

Normal Category States/UT who opted for a new limit of Rs.40 lakh: Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and Chandigarh

GST Registration of proprietorship in case of property consent/rented/owned.

GST Registration of partnership in case of property consent/rented/owned

GST Registration of private limited company in case of property consent/rented/owned

Conclusion:

Navigating GST registration thresholds requires a thorough understanding of state categories, turnover limits, and specific business scenarios. Ensure compliance by providing accurate documentation as outlined by the GST authorities. Always stay informed about updates in state regulations to maintain a seamless and lawful business operation.