Documents Required for GST Registration
We look at the list of documents required for GST registration in India in this article. People classified as taxable persons under GST are required to obtain GST registration and begin filing GST monthly returns in September 2017.
Is GST Registration Required for Everyone?
GST registration is required for any person or entity that provides goods and services to Indian citizens with an annual aggregate turnover of Rs.20 lakh. Assam, Nagaland, Manipur and North-Eastern states fall under the special category of Rs.10 lakh aggregate turnover criteria. If a person engages in interstate supply of goods or services or has an existing VAT or service tax or central excise registration, they may obtain GST registration in addition to the aggregate turnover requirement.
Regular taxpayers need to provide the following documents to register for GST
In order to register for GST, you will need the following documents
Regular taxpayers who wish to register for GST must submit the following documents.
The PAN card of the applicant or business
In order to register for GST, regular taxpayers must submit the following documents. All businesses must link their PAN for taxation and legal purposes when they register for GST.
Proof of identity and address, as well as photographs
Documents such as a PAN, a passport, a driving license, an Aadhaar card or a voter identity card can be submitted for identity proof as well as photographs. A passport, driving license, Aadhaar card, voter identity card and ration card can be submitted for address proof.
- Ownership of a proprietary concern
- A partnership firm or LLP should provide the names and contact information for all partners as well as a photo of ten managing partners (please provide the personal information for each partner).
- Undivided Hindu Family – Karta
- Directors, Authorized Person, and Managing Director of the Company
- The Managing Trustee, the Trustees, and the Authorized Persons of a Trust
- The association or body of individuals – Members of the Managing Committee (all members’ personal details are required, but only ten members’ photos including that of the Chairman are required)
- CEO of the local authority or his equivalent
- CEO or equivalent of statutory body
- Personnel in charge – Others
Documents related to business registration
It is mandatory for all types of entities to submit proof of business for registration. However, proprietorships do not need to submit this document, since proprietorship and proprietorship are considered the same legal entity.
It is the taxpayer’s responsibility, however, to submit the partnership deed for a partnership firm. It is necessary to submit an incorporation certificate from MCA for a limited liability company or limited partnership. A registration certificate may be provided for a society, trust, club, government department, or body of individuals.
Proof of Address for Business Location
GST registration requires address proof for all the places of business mentioned. The following documents are acceptable for GST registration as address proof.
The premises are owned by you
Documents supporting ownership of the premises, such as the latest property tax receipt or a copy of the Municipal Khata.
Premises leased or rented
A copy of the valid rental agreement with any documentation that proves that the Lessee owns the premises, such as the latest property tax receipt, the municipal Khata, or the electricity bill. An affidavit to this effect, along with any documents demonstrating possession of the premises, such as an electricity bill, will suffice if a rental agreement or lease deed is not available.
Premises in the SEZ
The applicant shall upload all the required documents as provided by the government if his/her principal business is located in an SEZ or if he/she is registered as an SEZ.
In all other cases
The consent letter of the owner of the premises should be submitted with any document supporting the consenter’s claim to ownership, such as the Municipal Khata or Electricity Bill. For shared properties, the same documents should also be submitted.
A copy of your bank account
This document must be a scanned copy of the first page of the bank passbook, of the relevant page of a bank statement, or of a scanned copy of a canceled check that contains the name of the property owner or business entity, its bank account number, MICR code, and IFSC code, as well as the location of the branch.
Signatures digitally
With a Class 2 Digital Signature, all GST registration applications must be digitally signed. Before beginning the application process, it is essential to obtain a digital signature from the following individuals authorized to sign the GST registration application. (Read more about GST Digital Signature Requirements )
Read more
Register Your Company for Gst Online