The GST i.e. ‘Goods and Service Tax’ was launched at the midnight on 1st July, 2017. GST is an indirect tax / consumption tax levied on all the supply of goods and services in India. GST has subsumed around 15 indirect taxes, collectively being levied by the central government and the state governments, into single indirect taxes.

The present article briefs the list of documents required for registration under the Goods and Service Tax (GST). The article provides a briefing of the list of documents required for obtaining the registration under different categories like the normal taxpayer, tax deductor and tax collector.

LIST OF DOCUMENTS REQUIRED FOR NORMAL TAXPAYER REGISTRATION UNDER GOODS AND SERVICE TAX (GST)

  • PAN card
  • Proof of the constitution –
    • Partnership deed (in case of the partnership firm registration); or
    • Certificate of Incorporation (in case of Private limited company, public limited company, Public sector undertaking, Limited Liability Partnership, registration); or
    • Any proof substantiating constitution (in the case of society, trust, AOP, Government department, local authority, statutory body registration).
  • Proof of the Promoters / partners / designated partners / directors –
    • PAN of promoters / partners / designated partners / directors; and
    • Photo of all the promoters / partners / designated partners / directors; and
    • Identity proof of all the promoters / partners / designated partners / directors.
  • Proof of the Authorized Signatory –
    • Photo; and
    • Letter of authorization; or
    • Copy of the resolution passed by the BOD / Managing committee and Acceptance letter.
  • Proof of the Principal Place of Business –
    • Electric Bill; or
    • Property tax receipt; or
    • Municipal Khata Copy; or
    • Legal ownership document.
  • Additional proof in case of the rented / leased premises –
    • Rent / leased agreement; or
    • Rent receipt with NOC (in case there is no Rent / leased agreement or the same has been expired).
  • Additional proof in case of the consent / shared premises –
    • Consent letter.
  • Documents relating to the Bank account –
    • Bank Statement;
    • First page of pass book;
    • Cancelled cheque;
    • Any other document issued by the bank on his behalf.

LIST OF DOCUMENTS REQUIRED FOR GST REGISTRATION AS TAX DEDUCTOR –

  • Any proof validating constitution;
  • Photo of the DDO (Drawing and Disbursing Officer);
  • Proof of the Authorized Signatory –
    • Photo; and
    • Letter of authorization; or
    • Copy of the resolution passed by the BOD / Managing committee and Acceptance letter.
  • Proof of the Principal Place of Business –
    • Electric Bill; or
    • Property tax receipt; or
    • Municipal Khata Copy; or
    • Legal ownership document.
  • Additional proof in case of the rented / leased premises –
    • Rent / leased agreement; or
    • Rent receipt with NOC (in case there is no Rent / leased agreement or the same has been expired).
  • Additional proof in case of the consent / shared premises –
    • Consent letter.

LIST OF DOCUMENTS REQUIRED FOR GST REGISTRATION AS TAX COLLECTOR –

  • Proof of the constitution –
    • Partnership deed (in case of the partnership firm registration);
    • Certificate of Incorporation (in case of Private limited company, public limited company, Public sector undertaking, Limited Liability Partnership, registration);
    • Any proof substantiating constitution (in the case of society, trust, AOP, Government department, local authority, statutory body registration).
  • Proof of the Authorized Signatory –
    • Photo; and
    • Letter of authorization; or
    • Copy of the resolution passed by the BOD / Managing committee and Acceptance letter.
  • Proof of the Principal Place of Business –
    • Electric Bill; or
    • Property tax receipt; or
    • Municipal Khata Copy; or
    • Legal ownership document.
  • Additional proof in case of the rented / leased premises –
    • Rent / leased agreement; or
    • Rent receipt with NOC (in case there is no Rent / leased agreement or the same has been expired).
  • Additional proof in case of the consent / shared premises –
    • Consent letter.

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