Documents Required for GST Registration

Introduction

Goods and Services Tax (GST) is a unified tax system that has replaced various indirect taxes levied by the central and state governments in India. Under the GST regime, every person supplying goods or services must register for GST. GST registration is mandatory for businesses with an annual turnover exceeding Rs. 40 lakhs. In this article, we will discuss the documents required for GST registration.

Documents Required for GST registration

The following documents are the primary documents required for GST:

PAN Card

Firstly a copy of the Permanent Account Number (PAN) card is mandatory for GST.

Aadhaar Card

Secondly, a copy of the Aadhaar Card is required for individual taxpayers who wish to register for GST.

Proof of Business Registration

Thirdly, the proof of business registration can be in the form of a partnership deed, memorandum of association (MOA), articles of association (AOA), or a certificate of incorporation.

Address Proof

Fourthly, the address proof of the business premises must be submitted. This can be in the form of a utility bill, rent agreement, or property tax receipt.

Bank Account Details

Finally, the bank account details of the business, including a cancelled cheque or bank statement, must be provided for GST registration.

Photographs

The applicant must provide two passport-sized photographs.

Digital Signature

A digital signature certificate is mandatory for companies and LLPs. This can be obtained from a government-approved age.

Pro-tip: Most documents have a size limit of 100kb and all images need to be in JPEG format. For detailed information on the same, it's best to check out the GST portal's Documents page.

List of Documents for GST registration for Various Entities

The following are the primary documents for various types of entities:

Sole Proprietorship/Individual:

• PAN Card

• Aadhaar Card

• Passport-size photo of the sole proprietor

• Registered Office Address proof:

  • Self-owned property: Such as, Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

  • Rented property: Rent agreement and No objection certificate (NOC) from the owner of the rented property

• Bank account details: Such as a copy of the cancelled cheque, the front page of passbook or bank statement

• For Partnership Deed/LLP Agreement:

LLP and Partnership Firms:

• PAN Card,

• Passport size photograph,

• Address Proof of Partners

• Partnership Deed

• PAN card of Firm

• Registered Office Address proof of partners:

  • Self-owned property: Such as, copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

  • Rented property: Such as, Rent agreement and No objection certificate (NOC) from the owner of the rented property

• Bank account details: Such as a copy of the cancelled cheque, the front page of passbook or bank statement

• Additional documents in case of LLP:

  • Copy of Board Resolution

  • Registration Certificate of the LLP

• Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partners)

Private Limited/Public Limited/One Person Company (Indian or Foreign):

• PAN Card of the company

• Registration Certificate of the Company (Certification of incorporation) given by MCA

• Memorandum of Association (MOA) /Articles of Association (AOA)

• PAN card, Passport size Photograph, and Aadhaar card of all Directors

• PAN card and Aadhaar card of the authorized signatory

• Board Resolution or any other proof of appointing authorized signatory

• Registered Office Address proof:

  • Self-owned property: Such as, copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

  • Rented property: Rent agreement and No objection certificate (NOC) from the owner of the rented property

• Bank account details: Such as acopy of the cancelled cheque, the front page of passbook or bank statement

Hindu Undivided Family (HUF):

• PAN card of HUF

• PAN Card and Aadhaar card of Karta

• Passport size Photograph of Owner

• Registered Office Address proof:

  • Self-owned property. Such as a copy of the electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

  • Rented property: Rent agreement and No objection certificate (NOC) from the owner of the rented property

• Bank account details: Such as a copy of the cancelled cheque, the front page of passbook or bank statement

Society or Trust or Club:

• Pan Card of society/Trust/Club

• Registration Certificate of society or club

• Passport size Photograph and PAN Card of Promoter/Partners

• PAN card and Aadhaar card of the authorized signatory

• Board Resolution or any other proof of appointing authorized signatory

• Registered Office Address proof:

  • Self-owned property: Such as copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

  • Rented property: Rent agreement and No objection certificate (NOC) from the owner of the rented property

• Bank account details: Such as a copy of the cancelled cheque, the front page of passbook or bank statement

Documents required for different types of taxpayers

The process to get a GST number online is fairly straightforward. The above documents are required for normal taxpayers. Any entity that carries out a business in India is legally required to get GST number and their business has a fixed location. For other taxpayers there may be some additional documents needed:

GST Practitioner:

• A recent passport-sized photo of the applicant

• Proof of address where the professional practice takes place

• Proof of qualifying degree, such as a degree certificate

• Pension certificate (for retired Government officials only)

Tax Deductor at Source:

• A recent passport-sized photo of the drawing and disbursing officer

• PAN and TAN numbers of the person being registered

• A recent passport-sized photo of the authorised signatory

• Proof of appointment of the authorised signatory

• Address proof of the tax deductor

Tax Collector at Source:

• PAN number of the person being registered

• A recent passport-sized photo of the authorised signatory

• Proof of appointment of the authorised signatory

• Address proof of the tax collector

Non-resident taxable person (NRTP):

• A recent passport-sized photo and proof of appointment of an Indian authorised signatory

• In the case of individuals, a scanned copy of the passport of the NRTP with VISA details.

• In the case of a business entity incorporated outside India, such as a unique number on the basis of which the country is identified by the Government of that country.

• A bank account in India

• Address proof of the NRTP

Non-Resident Online Services Provider:

• A recent passport-sized photo of the authorised signatory

• Proof of appointment of the authorised signatory

• A bank account in India

• Proof of non-resident online service provider, such as a clearance certificate issued by the Government of India, a license issued by the original country, or a certificate of incorporation issued in India or any other foreign country

UN Bodies, Embassies, or Other Notified Person:

• A recent passport-sized photo of the authorised signatory

• Proof of appointment of the authorised signatory

• A bank account in India

Pro-Tip: Proof of address depends on the type of property. If you own the property you need to provide a utility bill or a property tax bill etc, on the other hand, for rented property a NOC from the owner of the property will be needed.

Conclusion

The primary documents required to submitted with your GST applications are everyday documents such as PAN card, Aadhaar card, photographs, etc. For quick and hassle-free registration it's best to compile all the documents first-hand. Failure to provide the necessary documents may lead to a delay in the registration process. After submitting the application, we suggest to keep checking your GST registration status with ARN to ensure that if any additional documents are asked for, you can provide the same as soon as possible.