Documents Required for GST Registration

GST Registration:

The concept of GST registration was introduced through the regulation of GST Regime in India in the year 2017. It states that a person dealing in the supply of taxable goods and services at inter-state level and having an annual turnover of Rs. 40,00,000 and above (in case of normal category state) and Rs. 20,00,000 (in case of special category state) are required to have GST registration done under the CGST Act, 2017. These days the government has introduced an online GST Registration process to make it accessible and easy for the taxpayers to register themselves.

Documents for GST Registration

Required Documents for GST Registration:

There are two categories as per which the different documents for GST Registration are required. These categories and documents for the same are as followed-

  1. As per nature of GST Registration:
  • For GST Practitioners- They are required to have registration for the purpose of registering themselves as an authorized GST Practitioner. The required documents are applicant’s photograph, professional address proof, proof of the qualifying education or degree certificate and if a retired government official then pension certificate.
  • For normal taxpayers- It includes ISD Registrations, government departments and composition dealers. They get themselves registered for undertaking any supply of goods and services that are taxable. The required documents for GST registration are Pan card of the company, certificate of incorporation as issued by the MCA, PAN and AADHAAR card of the authorized signatory who is resident of India, Articles of Association and Memorandum of Association in case of a company, PAN card, passport size photographs and address proof of all the directors or partners and authorized signatory, resolution on appointment of authorized signatory by the board, address proof of the business entity and bank account details.
  • For TCS Registration- This is important to have Registration under GST for collecting any taxes at source. The necessary documents for GST Registration are PAN of the registering person, Authorized signatory’s photo and proof of appointment and tax collectors address proof.
  • For Non-Resident Taxable Persons (NRTP)- The purpose of registering here is to undertake taxable supply of goods and services in India by the non-resident occasionally. The required documents for GST Registration are scanned copy of passport and visa of the NRTP, photograph and appointment proof of the authorized signatory, address proof and bank account in India.
  • For Registration of TDS- For tax deducting in the source it is required to register. The necessary documents are the photograph of the disbursing and drawing officer, PAN and TAN number, Photograph and proof of appointment of authorized signatory and address proof of the tax deduction person.
  • For UN bodies or embassies- They get registration for obtaining a unique identification number and to get refunds on taxes. The necessary documents are bank account details, photograph and proof of appointment of the signatory authorized.
  • For casual taxpayers- The purpose behind registration for casual taxpayers is to undertake the taxable supply of goods and services occasionally by the non-registered domestic person in India. The required documents for GST Registration are Indian authorized signatory’s photo and proof of appointment, proof of business constitution, bank account in Indian bank and address proof.
  • For Non-resident OIDAR service provider- Persons providing online services without having a place of business in India must register themselves. The important documents for them are photo of authorized signatory along with the proof of appointment, an Indian Bank Account Number and details and online service providers proof of non-residence.
  1. As per the business constitution:
  • For individual or sole proprietorship- The required documents for GST Registration are PAN and AADHAAR card and photograph of the proprietor, address proof and details of bank account.
  • For Hindu Undivided Family (HUF)- The necessary documents are PAN card and AADHAR card of Karta of the family, PAN of the HUF, owner’s photograph address proof of place of business and the details of the bank account.
  • For public Company and private company either Indian or Foreign- PAN card of the company, PAN, photographs and address proof of every director, photographs and PAN and AADHAAR card of the signatory authorized, Memorandum of Association and Articles of Association of the company, MCA issued Certificate of Incorporation, Bank account details, address proof of the place of business and the board resolution for appointment of an authorized signatory.
  • For partnership firms including LLPs- The necessary documents for GST registration are partnership deed’s copy, PAN Card, photographs and address proof of all the partners, PAN , Photograph and AADHAAR and proof of appointment of the authorized signatory with their address proof, bank account details, address proof of the place of business, registration certificate of the LLP.

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    Author: Anil Agrawal
    EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or anil@ezybizindia.in.
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