Any person undertaking taxable intra-state supply of goods/services with an annual aggregate turnover of more than INR 20 lacs (INR 10 lacs for some the North Eastern and other special category States) or undertaking inter-state supply (without any threshold limited) are mandatorily required to obtain GST registration.
GST registration number or GSTIN is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person.
Different sets of documents will be required depending upon the constitution of business or the type of GST registration that is obtained.
This article covers the Document Checklist based on:
Latest Update!
7th March 2019
The CBIC has notified that GST registration is not required if annual turnover is below Rs 40 lakhs only in case of a supplier of goods except:
a) Cases of compulsory GST registration
b) Icecream, edible ice, pan masala, tobacco and its substitutes
c) Those making sales within States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura & Uttarakhand
d) Choosing Voluntary registration
The notification will be effective from 1st April, 2019.
1.Constitution of Business
The following documents are required to obtain GST registration depending on the types of business or constitution.(Individual/Company etc.)
GST Registration Documents Checklist
| Category of persons | Documents required for GST registration |
| Sole proprietor / Individual |
|
| Partnership firm (including LLP) |
|
| HUF |
|
| Company (Public and Private) (Indian and foreign) |
|
*Bank account details:
For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof:
Upload any one of the following documents:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (in the case of owned property)
- Lease / rent agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
- Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)
2. Category of GST Registration
Different types of documents will be required to be submitted on GST portal for GST registration depending upon the type of GST registration needed. This is based on the nature of activities being carried out by the entity.
Detailed list of documentation requirements for every type of GST registration is given below:
GST Registration Documents Checklist
| Nature of GST Registration | Purpose of Registration | Documents to be Uploaded |
| Normal taxpayer registration (including composition dealer, Government departments and ISD registrations) | For undertaking a taxable supply of goods / or services |
Read our article on documents checklist depending on types of business structure |
| GST practitioner | For enrolling as GST practitioner |
|
| TDS registration | For deducting tax at source |
|
| TCS registration | For collecting tax at source
(E-commerce operators) |
|
| A non-resident OIDAR service provider | For online service providers not having any place of business in India |
|
| Non-resident taxable person (NRTP) | For non-residents occasionally undertaking taxable supply of goods / or services in India |
|
| Casual taxable person | For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India |
|
| UN bodies/embassy | For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services |
|
*Bank account details:
For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof:
Anyone of the following documents must be uploaded:
- Property tax receipt
- Municipal khata copy
- Electricity bill copy
Apart from the above, the following may apply on a case-to-case basis:
- Ownership deed/document (only in case of owned property)
- Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
- Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)
