The Complete List Of Documents Required For GST Registration
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7 min read
Any individual engaging in Intra-State movement of supplies and goods with an aggregate turnover of Rs 20 Lakh ( the amount is highly state dependent as it can be as high as 40 Lakh and as low as 10 Lakh) is liable to obtain and operate under GST registration. Thus such persons must acquire dependable knowledge of all documents required for GST registration. This also applies to someone that undertakes inter-state supply (no threshold limitations here).
The GSTIN or GST registration number is a 15-digit number that is provided to the businesses or individuals who registered for one. It is used for tracking tax regulation compliance and business flow, which is then used to determine tax payments. A plethora of documents that vary by the type of company and individual are required for the registration process. Here's a detailed report with all documents required for GST registration and additional information that you may need to get your GSTIN. But first let’s discuss GST.
What is GST?
Goods and services (GST) is an indirect tax levied on the supply of goods and services in India. Excluding a small number of state taxes, GST has subsumed all other indirect state and central taxes. Hence it is a highly comprehensive and multi-staged tax. It replaced the previously practiced point of origin taxation policy with a point of destination or consumption policy. Being a multi-staged tax, it is applied at every step of production but is refunded back to all parties that were involved in production other than the final consumer.
In an intra state business transaction, the distribution of acquired revenue is 50-50 between the centre and state. For example, if the state of Punjab had about 100 crores of tax revenue generated in their state, 50 crores are kept by the state while 50 crores are given to the central government.
For any interstate transaction, wherein there's a movement of goods and services across state borders, GST laws allow the state to import the goods or services to collect the tax. Let's look at another example; in an inter state transaction, goods are exchanged between Punjab and Haryana. In this particular case, Haryana is the state that receives the goods and will be the one collecting the taxes, which will then be divided half and half between centre and state.
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Documents Required For GST Registration( Constitution of Business )
We will be providing two document checklists that need to be fulfilled in order to complete your registration.
Category of Registration
Documents Required for GST Registration
Partnership firm (includes LLP)
PAN cards of all the partners (includes an authorised signatory and managing partner)
A copy of your partnership deed
Authorised signatories and photographs of all partners (maximum size 100 kb in JPEG format)
Any address proof of the partners (Aadhar Card, Passport, Voter Id, Driver's license etc.)
Aadhar card of an authorised signatory
Authorised signatory's proof of appointment
When an LLP, Board resolution and registration certificate of LLP
Bank Account details (detailed explanation later)
Sole Proprietorship/Individual
PAN card of the business owner
Aadhar card of the business owner
Photograph of the business owner (Maximum size 100 kb in JPEG format)
Bank Account details
Address proof (Detailed explanation later)
HUF
PAN card of HUF
Aadhar Card and PAN card of Karta
Photograph of owner (Maximum size 100 kb in JPEG format)
Bank Account details
Address proof of primary place of business
Company (Public and Private) (India and Foreign)
Company's PAN card
The Ministry of Corporate Affairs issued a certificate of incorporation.
Articles of Association / Memorandum of Association
Authorised signatory's PAN card and Aadhar card Even if a foreign company or branch is registered in India, the authorised signatory must be an Indian.
Address and PAN card proof of all the Company's directors
All directors and authorised signatories are photographed (Maximum size 100 kb in JPEG format)
Board resolution appointing authorised signatory / Any other proof of authorised signatory appointment (Maximum size 100 kb in JPEG format)
Bank account information
Address evidence of the principal place of business
Bank Account details: For the bank account details, a cancelled cheque or bank statement ( the first and the last page) is to be uploaded. (Maximum size 100 kb in JPEG/PDF format).
Address Proof: Any of the following can be uploaded
In case of owned property, the deed of the property.
Electricity bill copy.
Property tax receipt.
Municipal khata copy.
In case of leased or rented property, the lease or rent agreement.
NOC/Consent letter from the property owner (submitted with the lease agreement).
Documents required for GST registration based on category
Depending upon the type of GST registration you intend to complete, different documents are needed. This is based on the nature of activities that are being carried out.
Here's a document checklist for your understanding:
Nature of Registration
Purpose of Registration
Documents Required For GST Registration
Normal taxpayer registration is required (including composition dealer, Government departments and ISD registrations)
For carrying out a taxable supply of goods or services
Company's PAN card (only in case of company)
Ministry of Corporate Affairs Certificate of Incorporation / Proof of business constitution Memorandum of Association / Articles of Association (only in case of company)
Authorised signatory's PAN card and Aadhaar card Even if a foreign company or branch is registered in India, the authorised signatory must be an Indian.
All of the Company's directors must have a PAN card and proof of address (partners in case of firm)
All directors and authorised signatories are photographed (Maximum size 100 kb in JPEG format)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (JPEG/PDF format, maximum size 100 kb)
All directors and authorised signatories are photographed (Maximum size 100 kb in JPEG format)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (JPEG/PDF format, maximum size 100 kb)
Bank account information
Address proof for the primary place of business
TDS registration
For deducting tax at source
Drawing and disbursing officer photograph (Maximum size 100 kb in JPEG format)
PAN and TAN numbers of the person being registered
Photograph of the authorised signatory (Maximum size 100 kb in JPEG format)
Proof of Authorised Signatory Appointment
Proof of tax deductor's address
GST practitioner
For enrolling as a GST practitioner
A photograph of the applicant (Maximum size 100 kb in JPEG format)
Address evidence of the location of professional practise
Evidence of a qualifying degree (Degree certificate)
Pension certificate (only for retired government employees)
An OIDAR service provider who is not a resident of the United States.
For online service providers who do not have a physical presence in India
A photograph of the authorised signatory is required (Maximum size 100 kb in JPEG format)
Proof of Appointment of an Authorised Signatory
In India, a bank account is required.
Finding a non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by the original country or certificate of incorporation issued in India or any other foreign country)
TCS registration
For collecting tax at source (E-commerce operators)
PAN (Personal Identification Number) of the person being registered
Photograph of the authorised signatory (Maximum size 100 kb in JPEG format)
Proof of Authorised Signatory Appointment Address Proof of Tax Collector
Non-resident taxable person (NRTP)
Non-residents who make taxable supplies of goods or services in India on a sporadic basis
A photograph and proof of identification are required for the appointment of an Indian authorised signatory.
Individuals must submit a scanned copy of their NRTP passport along with their VISA information. In the case of a business entity formed outside of India, a unique number by which the country is identified by the government of that country.
In India, a bank account
Address verification
UN bodies/embassy
To obtain a Unique Identification Number in order to claim a refund of taxes paid on goods and services.
Photograph of the authorised signatory
Evidence of the appointment of an authorised signatory to a bank account in India
Casual taxable person
Non-registered domestic persons who make taxable supplies of goods or services in India on an irregular basis
A photograph and proof of identification are required for the appointment of an Indian authorised signatory.
Evidence of the establishment of a business bank account in India
Address verification proof
Conclusion
Every veritable business owner should possess knowledge of documents required for GST registration for the smooth running of their business. Although it is a relatively complex process, once completed, you're free to focus on your business growth rather than the woes of government red tape.
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FAQs
Q. Is GST registration free?
Ans: Yes. There are no charges for your online GST registration.
Q. Is a bank account mandatory for GST registration?
Ans: Yes. Bank details are required at every step of the registration process.
Q. What is the GST helpline number?
Ans: Here are some of the helpline numbers that you can use:
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