In today’s post, we will let you know about GST registration documents you need when applying for GST in India.
The list of documents required for GST registration is one of the aspects that confuse the GST applicant.
While there is not a long list of required documents for GST registration, the applicants many times get confused and search the list online.
What is the application process for GST Registration in India?
GST registration in India began on July 1, 2017. All the persons who are classified as a taxable person under GST have to register themselves to obtain GST registration. This helps them in easily filing monthly GST returns.
Who Should Obtain GST Registration?
Any individual or entity providing a taxable supply of goods/ services to any individual or entity in India with an annual turnover of more than INR 20 lakhs is financial year need GST registration.
In some states, such as Assam, Meghalaya, Mizoram, Sikkim, Nagaland, Arunachal Pradesh, Himachal Pradesh, Jammu & Kashmir, Tripura and Uttarakhand the turnover criterion is reduced to INR 10 lakhs.
These limits are eligible only if the transactions done in the same state. Apart from it, the GST registration is also required to obtain if the individual or entity undertake inter-state supply of goods/services or have an existing service tax or VAT or central excise registration.
GST registration for interstate transactions is mandatory only if the aggregate turnover exceeds Rs 20 lakhs and even if the value of goods is Re 1.
GST registration is also mandatory for the following:
- Supply of goods through e-Commerce portal
- Goods exported to foreign countries
- If the person is a service provider, agent or registered person, casual taxable person, TDS/TCS deductor, Input service distributor, E-commerce operator, Online Information & Database Access Retrieval (OIDAR) service provider supplying services from abroad to non-registered person in India
Also Read: GST Return: How To File GST Return Online?
Who are exempted from GST registration?
- Suppliers of cultivated agricultural produce
- Suppliers of Nil rated or non-taxable goods and services
- Suppliers of goods and services entirely covered under Reverse Charge
What are the Benefits of GST Registration?
People who register GST online can be benefitted in the following ways:
- Person gets legal recognition as a supplier of goods and services
- Person gets legal authorization to collect tax from his buyers, paid on their behalf
- Taxes paid on the input goods & services, if properly accounted can be utilised for the outstanding payment of GST on supply of goods and services
- Eligible for various other privileges under the GST laws
How to apply for GST Registration?
- Step 1 – The business owner can apply for GST Registration through the website (gst.gov.in)
- Step 2 – All the necessary documents to be uploaded online
- Step 3 – The business owner is required to provide the names of goods & services and HSN (Harmonised System of Nomenclature)/SAC(Service Accounting Code) assigned to each type of goods & service
- Step 4– The business owner can either sign the registration form through Digital Signature or e – verify the form through Aadhar Card.
Note – One can mention details of maximum 5 goods/services but there is no maximum limit on the number of goods/services one wants to sell.
What are the Documents Required for GST Registration for Regular Taxpayers?
The following are the documents required for GST registration in India:
PAN Card of the Applicant or Business
PAN Card is important for GST registration since it is linked to the PAN of the business. Also, if you don’t have a PAN Card, it is advised to obtain the PAN Card before applying for GST registration. Know how to apply for PAN card here.
Identity & Address Proof with Photographs
Documents such a Passport, PAN Card, Driving License, Voter’s ID, Aadhaar Card, Ration Card, etc. can be submitted for address proof. And for identity proof, the required documents are PAN Card, Voter’s Card, Aadhaar Card, etc. The following persons’ proof must be submitted:
- For Proprietor Concern: Proprietor
- LLP or Partnership Firm: Designated/Authorized/Managing Partners (personal details of all the partners along with their photographs. Noteworthy, photographs of only 10 partners including a photograph of Managing Director can be submitted)
- Hindu Undivided Family: Karta
- For Company: Managing Director, Directors, and all the Authorized Persons
- For Trust: Managing Trustee, Trustees, and the Authorized Persons
- A Body of Individuals or Association of Persons: Members of Managing Committee (personal details of all the partners along with their photographs. Noteworthy, photographs of only 10 partners including a photograph of Chairmancan be submitted)
- Local Authority: CEO (or equivalent)
- Statutory Body: CEO (or equivalent)
- Others: Person(s) in charge
Business Registration Document
A proof of the business registration for all types of entities must be submitted. However, for proprietorship, no such document is required since the proprietor and proprietorship are considered one single entity.
Also, in case of partnership firm, a partnership deed must be submitted. In case of company or LLP, the incorporation certificate from MCA should be submitted. And for other types of business entities, such as trust, society, a body of individuals, or government department, registration certificate can be provided.
Also Read: GST Bill: Comprehensive Guide To GST Invoice
Business Place Address Proof
Address proof of the registered business premise and all the business places mentioned in GST registration must be submitted. The following documents are acceptable:
- For Own Premises: Any document that supports the ownership of the place, such as Municipal Khata copy, Property Tax Receipt, or a copy of the Electricity bill.
- For Leased or Rented Premises: A copy of lease deed or rental agreement with the support of the ownership of the premise from the landlord, such as Municipal Khata copy, Property Tax Receipt, or a copy of the Electricity bill. An affidavit along with the supporting document of the possession of the premises (such as electricity bill) can also be submitted if lease deed or rental agreement is not available.
- SEZ Premises: In case the premises of the business is located in the SEZ (Special Economic Zone), the documents issued by the Indian government must be uploaded for GST registration.
- All Other Cases: A copy of consent letter of the property owner with the supporting document of the possession of the premises can be submitted for all other cases. The same documents can be uploaded for shared properties.
Bank Account Proof
A cancelled cheque (containing the name of proprietor or proprietorship, IFSC, MICR, and branch details) or scanned copy of the first page of the passbook or of the relevant page of bank statement can be submitted.
All the documents required for GST registration must contain a Class 2 Digital Signature of the authorized person. Hence, the digital signature of the authorized person must be obtained before commencing the GST registration process.
What are the documents required for the GST registration as per the different business type?
|Sole Proprietor/ Individual||Partnership Firm||Company||Limited Liability Partnerships|
|Pan Card & Id Proof of an Individual||Pan Card of the Partnership Firm||Pan Card of the Company||Pan Card of LLP|
|Declaration to comply with the provisions||Declaration to comply with the provisions||Declaration to comply with the provisions||Declaration to comply with the provisions|
|Copy of Electricity Bill||Copy of Electricity Bill/Land Bill/Water Bill||Copy of Electricity Bill/Land Bill/Water Bill||Copy of Electricity Bill/Land Bill/Water Bill|
|Copy of cancelled cheque or bank statement||Copy of Bank Statement||Copy of Bank Statement||Copy of Bank Statement of LLP|
|No Objection certificate of the Owner||No Objection certificate of the Owner||No Objection certificate of the Owner||No Objection certificate of the Owner|
|Rent Agreement (for rented place)||Rent Agreement (for rented place)||Rent Agreement (for rented place)||Rent Agreement (for rented place)|
|Pan and ID proofs of Designated partners||Pan and ID proofs of Directors||Pan and ID proofs of Designated partners|
|Partnership Deed||Registration Certificate of the Company||Registration Certificate of the LLP|
|Memorandum of Association (MOA)/ Articles of Association (AOA)||LLP Agreement of the Partnership|
|Copy of Board Resolution||Copy of Board Resolution|
In what situation, a business person can cancel GST Registration?
Cancellation of the GST Registration can be done in two situations:
- If the GST Registration is cancelled voluntarily by the taxable person through the GST website (www.gst.gov.in)
- Suo Motu Cancellation which means that due to the certain specified defaults done by the taxable person, the assessing officer considers the registration liable for cancellation
Also, if you already have a GST registration and wish to cancel it, read how to cancel GST registrati
Frequently Asked Questions
Step-by-step Guide explaining GST Registration Process Online
Step 1: Go to the GST Portal.
Step 2: Generate a TRN by Completing OTP Validation.
Step 3: OTP Verification & TRN Generation.
Step 4: TRN Generated.
Step 5: Log in with TRN.
Step 6: Submit Business Information.
Step 7: Submit Promoter Information.
GST registration can be easily done on the online GST portal. Business owners can fill a form on the GST portal and submit the necessary documents for registration. Businesses must complete the GST registration process.
GST registration is free. There is a 10% penalty on tax due if you don’t register for GST.
The main documents for GST registration include a PAN card, proof of business registration, identity, photographs and address proof of persons in charge, the business’ address proof and bank account statements.
However, any business whose turnover exceeds Rs 40 lakh in a financial year is required to register under GST.
Under GST, all online sellers must register and pay GST. This means that even if you only bring in Rs 1 lakh, you must go online and get a GSTIN.
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