Any person undertaking taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT) 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:
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
PAN card of the owner
Aadhar card of the owner
Photograph of the owner (in JPEG format, maximum size – 100 KB)
Bank account details*
Address proof**
Partnership firm (including LLP)
PAN card of all partners (including managing partner and authorized signatory)
Copy of partnership deed
Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)
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 (in JPEG format, maximum size – 100 KB)
Bank account details*
Address proof of principal place of business**
Company (Public and Private) (Indian and foreign)
PAN card of Company
Certificate of incorporation given by Ministry of Corporate Affairs
Memorandum of Association / Articles of Association
PAN card and Aadhar card of authorized signatory. The authorised 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 authorised signatory (in JPEG format, maximum size – 100 KB)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
Bank account details*
Address proof of principal place of business**
*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 (1), (2) or (3)
Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)
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
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 / Articles of Association (only in case of company)
PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of 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 authorised signatory (in JPG format, maximum size – 100 KB)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised 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 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 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 authorised signatory (in JPG format, maximum size – 100 KB)
Proof of appointment of authorised 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 authorised signatory (in JPG format, maximum size – 100 KB)
Proof of appointment of authorised 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 authorised signatory (in JPG format, maximum size – 100 KB)
Proof of appointment of authorised signatory
Bank account in India*
Proof of non-resident online service provider (eg: Clearance certificate issued by 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 taxable supply of goods / or services in India
Photo and Proof for the appointment of an Indian authorised signatory
In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that 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 authorised signatory
Proof of constitution of business
Bank account in India*
Address proof**
UN bodies/embassy
For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services
Photo of authorised signatory
Proof of appointment of authorised signatory
Bank account in India*
*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 (1), (2) or (3)
Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)
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