Who Should Obtain GST Registration?

Any person or a business entity in India supplying taxable goods or services to persons with an annual aggregate turnover exceeding Rs.20 lakhs is required to obtain registration under Goods and Service Tax (GST). However, In some special category states such as Assam, Manipur, Nagaland, J&K and other, the turnover limit has been reduced to Rupees.10 lakhs. In addition to this above-mentioned criteria, a person could be required to take GST registration, if he undertakes interstate supply of goods or services or has an existing Excise, Service Tax or VAT registration. Government has prescribed GST registration Documents for the category of person seeking for registration.

• Pan of the Applicant
• Incorporation Certificate or Proof of Business Registration
• Identity and Address proof of the promoters with attached photographs
• Proof of address for the place of business
• Statement of Bank account with transactions
• Digital Signature (Class 2) for the Authorized Signatory

PAN Card of the Applicant or Business

Registration under GST is linked with the PAN of the business. Hence, PAN is a mandatory required for the legal entity before applying for the Registration.

Identity and Address Proof along with Photographs

Following are the persons who required to submit their identity and address proof along with attached photographs. For identity proof, documents such as PAN Card, Adhaar Card, Voter Card,  passport, driving license can be submitted. For address proof, documents such as Adhaar Card, Voter Card, passport, driving license and ration card can be submitted.

• Proprietary Concern – Proprietor itself
• LLP or Partnership Firm – Managing or Designated  or Authorized Partners (the details of the of all partners are to be submitted)
• HUF (Hindu Undivided Family) – The Karta of the HUF
• Company –MD (Managing Director), Directors and any other Person (Authorised by the board)
• Trust – Managing Trustee of the Trust, Trustees and Authorised Person
• AOP (Association of Persons) or BOI (Body of Individuals) – Members of Managing Committee (the details of all members s required to be submitted)
• Statutory Body – CEO or its equivalent
• Local Authority – CEO or its equivalent
• Others – Person(s) in Charge

Business Registration Document

Proof of incorporation of the business or business registration is required to be submitted for all types of entities. However, for proprietorships, there is no such requirement as the proprietor and proprietorship are considered to be the same legal entity. Though, in case of partnership firm the partnership deed is required to be submitted. In the case of Limited Liability Partnerships (LLPs) or Company, the certificate of incorporation from the Ministry of Corporate Affairs (MCA) must be submitted. For other types of entities such as trust,  society, club, body of individuals, or government departments registration certificate can be provided.

Digital Signature

All the applicants applying for GST registration are required to digitally signed with a Class 2 Digital Signature. Hence, it’s very important to obtain the digital signature by the following person who is authorised to sign the application for the GST registration before initiating the application process. A valid Class 2 Digital Signature is a must for the following person as per the illustration below:

GST Registration authorized Signatory