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Documents for GST Registration

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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:

    1. Constitution of Business
    2. Category of GST Registration

 

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
  • 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 authorized signatories (in JPEG format, maximum size – 100 KB)
  • Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
  • Aadhar card of authorised 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 (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:

  1. Property tax receipt
  2. Municipal Khata copy
  3. Electricity bill copy
  4. Ownership deed/document (in the case of owned property)
  5. Lease / rent agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
  6. 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
  • 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 Aadhar card of authorized 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**

Read our article on documents checklist depending on types of business structure
GST practitioner For enrolling as GST practitioner
  • Photo of the applicant  (in JPG format, maximum size – 100 KB)
  • Address proof of professional address
  • 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
  1. Photo of authorised signatory (in JPG format, maximum size – 100 KB)
  2. Proof of appointment of authorised signatory
  3. Bank account in India*
  4. 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 by India or any other foreign company)
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 (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)

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