Documents Required for GST Registration

In India, businesses and individuals with an annual turnover exceeding a specific threshold must register for GST. The GST registration process requires various documents, which differ based on the type of business, such as sole proprietorships, partnerships, or companies. Some of the main documents required for GST registration are a PAN card, business registration certificate, identification proof, photographs, residential proof for authorised individuals, business address proof, and bank statements. In this article, we have outlined the list of GST registration documents required and how it varies depending on the business structure, category of GST registration and nature of business activity. IndiaFilings offers expert assistance for GST Registration in India. [shortcode_4]

What is GST Registration?

GST registration is the process through which a business or individual obtains a unique Goods and Services Tax Identification Number (GSTIN) from the tax authorities. This 15-digit number is crucial for monitoring tax payments, ensuring compliance, and streamlining tax-related operations. GST registration is mandatory for businesses whose annual turnover exceeds the threshold limit set by the GST Act or for those engaged in interstate trade, e-commerce, or specific types of supply. The GSTIN allows businesses to collect GST from customers, claim input tax credits, and maintain legal compliance within the GST framework.

Who should register for GST?

GST registration is mandatory for businesses with an annual turnover exceeding Rs. 40 lakh for goods and Rs. 20 lakh for services. However, businesses below these thresholds can voluntarily register for input tax credit benefits and others. This turnover limit is reduced to Rs. 20 lakh for goods and Rs. 10 lakh for services in the 11 special category states: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Himachal Pradesh, Uttarakhand, and Telangana. Beyond the turnover-based threshold, certain individuals are required to register for GST regardless of their turnover:

Individuals Making Inter-State Supply: Individuals or businesses involved in the inter-state supply of taxable goods and services.
Reverse Charge Mechanism: Individuals liable to pay tax under the reverse charge mechanism.
Non-Resident Taxable Persons: Non-resident individuals or businesses making taxable supplies in India.
Section 37 Deductors: Individuals eligible for tax deductions under Section 37 must register for GST.
Agents of Registered Taxpayers: Individuals providing goods or services on behalf of another registered taxpayer.
Input Service Distributors: Entities distributing input services to other branches must obtain GST registration.
E-commerce Operators: All e-commerce operators must register for GST, irrespective of their turnover.
Service Aggregators: Aggregators supplying services under a new brand or trade name.
Government Notified Persons: Any other individual or group of individuals notified by the Central or State government as per the GST Council's recommendations.

Read about GST return filing to ensure GST compliance and avoid late fees and penalties

Checklist of Documents Required for GST Registration

In the checklist below, we have given the typical GST registration documents requried for all types of business structures, GST registration category and the nature of the business activity:

Proof of Constitution of Business
- Partnership Deed
- Trust Deed
- Certificate of Incorporation
- Any Proof Substantiating Constitution
- Certificate for Establishment
- Registration Certificate
Photo of Stakeholder
Photo of Authorised Signatory
Proof of Appointment of Authorised Signatory
- Letter of Authorisation
- Copy of Resolution Passed by BoD/ Managing Committee and Acceptance Letter
Proof of Principal Place of Business
- Property Tax Receipt
- Municipal Khata Copy
- Electricity Bill
- Rent / Lease Agreement
- Consent Letter
- Documents / Certificate Issued by Government
Supporting Document While Filing Clarification
- Any relevant supporting documents

However, the specific GST registration documents required can vary depending on the business structure. For instance, the GST registration documents for proprietorship differ from those required by a partnership firm or a company. Each business structure has its own set of specific documentation requirements for GST registration. Let's see the distinctions in the document requirements for various business structures and category under GST registration and the nature of the business activity.

Documents Required for GST Registration based on the Business Structure

To register for GST registration, individuals or businesses need to submit various documents. Here's a breakdown of needed documents based on the business structure, such as GST registration documents for proprietorship and LLP:

Business Structure	Documents Required for GST Registration
Individual/ Sole proprietor	The PAN card of the owner Aadhar card Photograph of the owner Bank account details Address proof
Partnership firm/ LLP	PAN card of all partners (including managing partner and authorized signatory) Partnership deed Copy Photograph of all partners and authorized signatories Address proof of partners (Passport, driver's license, Voters identity card, Aadhar card, etc.) Aadhar card of authorized signatory Proof of appointment of authorized signatory In the case of LLP, registration certificate / Board resolution of LLP Bank account details Address proof of principal place of business
HUF	PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner Bank account details Address proof of central place of business
Company (Public/ Private/ Indian/ foreign)	PAN card of the Company Certificate of incorporation Memorandum of Association / Articles of Association PAN card and Aadhar card of 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 Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory Bank account details Address proof of principal place of business

Note: The photograph should be in JPEG format, with a maximum size of 100 KB. To verify bank account details: To verify account details, you must upload a JPEG or PDF file (maximum size of 100 KB) of either a cancelled cheque or an extract of your passbook/bank statement showing the first and last pages. For address proof of company, upload any one of the following documents:

Property tax receipt
Municipal Khata copy
Electricity bill copy
Ownership deed
The lease agreement (for the owned property)
The lease/rent agreement (for leased/rented property) is accompanied by documents 1, 2, or 3
Consent letter/NOC from the owner (for consent arrangement or shared property), also accompanied by documents 1, 2, or 3.

Documents Required for GST Registration Based on the Nature of Business Activity

Required documents for GST registration vary according to the specific registration category and the nature of the business activities. Here's a comprehensive list of the documentation needed for each type of GST registration:

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer Regularration (including composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	PAN card of Company (only in case of Company) Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business Memorandum of Association (MOA) / Articles of Association (AOA) (only in case of Company) PAN card and Aadhaar card of authorized signatory. The authorized signatory must be an Indian, even for foreign companies/branch registration. PAN card and address proof of all directors of the Company (partners in case of firm) Photograph of all directors and authorized signatory (in JPG 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 Address proof of principal place of business
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 the 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 (e.g., Clearance certificate issued by the Government of India, License issued by 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 sign a story In the case of an individual scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number is based on which the Government of that Country identifies the Country. Bank account in India Address proof
Casual taxable person	For non-registered domestic persons occasionally undertaking 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

To provide bank account details, you must upload either a copy of the enclosed cheque or an extract of your passbook/bank statement showing the first and last pages. This should be in JPEG or PDF format with a maximum file size of 100 KB.

For address verification, upload any one of the following:
Property tax receipt
Municipal Khata copy
Electricity bill copy
Depending on the specific situation, one of the following may also be required:
Ownership deed/document, if the property is owned.
Lease/Rental Agreement, documentsented properties, accompanied by documents 1, 2, or 3.
Consent letter/NOC from the owner for consent arrangements or shared properties, accompanied by documents 1, 2, or 3.

GST Registration Procedure

To initiate, you must provide essential details: mobile number, email address, and your state or UT in Part A of FORM GST REG-01 on the GST portal.

After these details are verified, you'll receive a temporary reference number. Use this number to electronically submit Part B of FORM GST REG-01, attaching the required documents tailored to your registration category or purpose. Once acknowledgement is submitted, you'll get an acknowledgement in FORM GST REG-02.
If your application is accurately completed and verified, the registration process will conclude successfully, and you'll be issued a GST registration certificate and your GSTIN.

Click here to learn more about GST Amendment: Application Process

Get GST Registration easily via IndiaFilings.

IndiaFilings, with our team of seasoned experts, offers comprehensive assistance in navigating the GST registration process. Our team of seasoned experts is not only well-versed in GST laws but also specializes in managing the specific documentation needs of each business type, from sole proprietors to partnerships and companies. With IndiaFilings, businesses can expect tailored guidance in assembling and submitting the necessary documents, ensuring a smooth and compliant GST registration process. Our expert assistance is crucial for companies aiming to navigate the complexities of GST documentation with ease and precision. Contact IndiaFilings experts for hassle-free assistance. [shortcode_4]

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