GST Registration

GST enlistment number or GSTIN is a unique 15-digit number given by the duty specialists to screen charge instalments and compliances of the enrolled individual. Various arrangements of records are required applying for the establishment of a business or the sort of GST enlistment that is acquired. 

We are going to look at each document required while registering for GST.

 

Applicability

Any individual case open for intra-state flexibly of products/agencies with an annual total turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may fluctuate contingent on the gracefully and state/UT) or undertaking between state gracefully (with no edge restricted) are obligatorily needed to get GST enlistment.

as per the update on 7th March, 2019 following are the necessity of the GST bill.

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.

Now we’ll see the document checklist for getting your GST registered 

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 personsDocuments required for GST registration
Sole proprietor / IndividualPAN card of the ownerAadhar card of the ownerPhotograph 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 deedPhotograph of all partners and authorised 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 signatoryProof of appointment of authorized signatoryIn the case of LLP, registration certificate / Board resolution of LLPBank account details*Address proof of principal place of business**
HUFPAN card of HUFPAN card and Aadhar card of KartaPhotograph 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 CompanyCertificate of incorporation given by Ministry of Corporate AffairsMemorandum of Association / Articles of AssociationPAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registrationPAN card and address proof of all directors of the CompanyPhotograph 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/release/rent agreement (in case of leased/rented leased/rented property) – To be submitted along with (1), (2) or (3)
  6. 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.

A detailed list of documentation requirements for every type of GST registration is given below:

GST Registration Documents Checklist
Nature of GST RegistrationPurpose of RegistrationDocuments to be Uploaded
Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations)For undertaking a taxable supply of goods / or servicesPAN card of Company (only in case of a company)Certificate of incorporation given by the Ministry of Corporate Affairs / Proof of constitution of businessMemorandum of Association / Articles of Association (only in case of a company)PAN card and Aadhaar card of the authorised signatory. The authorisedAuthorised signatory must be an Indian even in case of foreign companies/branchcompanies / branch registrationPAN 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 practitionerFor enrolling as GST practitionerPhoto of the applicant  (in JPG format, maximum size – 100 KB)Address proof of the place where professional practice takes placeProof of qualifying degree (Degree certificate)Pension certificate (only in case of retired Government officials)
TDS registrationFor deducting tax at sourcePhoto of drawing and disbursing officer (in JPG format, maximum size – 100 KB)PAN and TAN number of the person being registeredPhoto of authorised signatory (in JPG format, maximum size – 100 KB)Proof of appointment of authorised signatoryAddress proof of tax deductor**
TCS registrationFor collecting tax at source(E-commerce operators)PAN number of the person being registeredPhoto of authorised signatory (in JPG format, maximum size – 100 KB)Proof of appointment of authorised signatoryAddress proof of tax collector **
A non-resident OIDAR service providerFor online service providers not having any place of business in IndiaPhoto of authorised signatory (in JPG format, maximum size – 100 KB)Proof of appointment of authorised signatoryBank 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 signatoryIn 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 personFor non-registered domestic persons occasionally undertaking the taxable supply of goods / or services in IndiaPhoto and Proof for the appointment of an Indian authorised signatoryProof of constitution of businessBank account in India*Address proof**
UN bodies/embassyFor obtaining Unique Identification Number to claim the refund of taxes paid on goods/servicesPhoto of authorised signatoryProof of appointment of authorised signatoryBank 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:

Any of the following document is required:

  • Property tax receipt
  • Municipal khata copy
  • Electricity bill copy

Apart from these, the following may vary case-to-case basis:

  • Ownership deed/document (only in case of owned property)
  • Lease / Rental Agreement (in case of leased/rented 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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