The list of documents required for GST registration is one of the aspects that confuses 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. This blog talks about the documents required for GST registration in India to ease your confusion.
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?
Also Read: GST Return: How To File GST Return Online?
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 required to obtain GST registration. In some states, such as Manipur, Assam, Nagaland, and others, the turnover criterion is reduced to INR 10 lakhs. 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.
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 does not 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 Read: GST Bill: Comprehensive Guide To GST Invoice
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.
Business Place Address Proof
An 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.
Also, if you already have a GST registration and wish to cancel it, read how to cancel GST registration.