Get detailed insights on the Documents Required for GST Registration, covering everything from PAN cards to address proofs for different entities, including sole proprietorships, partnerships, individuals, HUFs, and corporate entities.
Goods and Services Tax (GST) registration is mandatory for businesses operating in India, ensuring compliance with tax laws and regulations. A GST registration number, also known as a GST Identification Number (GSTIN), is a unique 15-digit code issued by tax authorities to track tax payments and compliance. The documents required for obtaining a GSTIN vary based on the business structure and the type of GST registration needed.
If you are making taxable intra-state supplies of goods or services with an annual aggregate turnover exceeding Rs 20 lakh (or Rs 40 lakh/Rs 10 lakh, depending on the type of supply and state/UT), or engaging in inter-state supply (with no threshold limit), you must obtain GST registration.
Essential Documents Required for GST Registration in India
The GST registration process requires specific documents, varying according to the type of business entity. Here’s a comprehensive guide to the documents needed for GST registration for different business structures.
Here’s a detailed breakdown of the GST Documents Required for Registration for different business structures:
GST Registration Documents list for Individual
- PAN Card of the Owner
- Aadhar Card
- Photograph of the Owner (JPEG format, max size)
- Bank Account Details
- Address Proof
GST Registration Documents list for Proprietorship Firm
- PAN Card of the Owner
- Aadhar Card
- Photograph of the Owner (JPEG format, max size)
- Bank Account Details
- Address Proof
GST Registration Documents list for Partnership Firm / LLP
- PAN Cards of All Partners (including managing partner and authorized signatory)
- Partnership Deed Copy
- Photographs of All Partners and Authorized Signatories (JPEG format)
- Address Proof of Partners (Passport, Driver’s License, Voter ID, Aadhar Card, etc.)
- Aadhar Card of Authorized Signatory
- Proof of Appointment of Authorized Signatory
- Registration Certificate/Board Resolution of LLP (if applicable)
- Bank Account Details
- Address Proof of Principal Place of Business
GST Registration Documents list for for Hindu Undivided Family (HUF)
- PAN Card of HUF
- PAN Card and Aadhar Card of Karta
- Photograph of the Owner (JPEG format)
- Bank Account Details
- Address Proof of Central Place of Business
GST Registration Documents list for Companies (Public/Private/Indian/Foreign)
- PAN Card of the Company
- Certificate of Incorporation
- Memorandum of Association/Articles of Association
- PAN Card and Aadhar Card of Authorized Signatory (must be Indian for foreign companies)
- PAN Card and Address Proof of All Directors
- Photographs of All Directors and Authorized Signatory (JPEG format)
- Board Resolution Appointing Authorized Signatory / Proof of Appointment
- Bank Account Details
- Address Proof of Principal Place of Business
Address Proof Options
For address proof, any one of the following documents can be submitted:
- Property Tax Receipt
- Municipal Khata Copy
- Electricity Bill Copy
- Ownership Deed
- Lease Agreement (for owned property)
- Lease/Rent Agreement (for leased/rented property) accompanied by documents 1, 2, or 3
- Consent Letter/NOC from Owner (for consent/shared property) accompanied by documents 1, 2, or 3
Bank Account Verification
To verify bank account details, upload a JPEG or PDF file (max size 100 KB) of either a canceled cheque or an extract of your passbook/bank statement showing the first and last pages.
GST Registration Procedure
- Initial Submission: Provide your mobile number, email address, and state or UT in Part A of FORM GST REG-01 on the GST portal.
- Verification: After verification, you’ll receive a temporary reference number.
- Final Submission: Use this number to electronically submit Part B of FORM GST REG-01, attaching the required documents.
- Acknowledgment: Upon submission, you’ll receive an acknowledgment in FORM GST REG-02.
- Completion: If your application is complete and verified, you’ll receive your GST registration certificate and GSTIN.
Conclusion
Understanding and gathering the necessary GST Documents Required for Registration is crucial for a smooth process. Ensure all documents are accurate and up-to-date to avoid any delays. If you need further assistance, consulting a tax professional or visiting the official GST portal can provide additional guidance.
For more information on latest GST registration amendments and detailed procedures, click here.
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