Since the first of July 2017 when GST was introduced in India, it has become a matter of concern for every business owner in the Indian market. Such a concern has partially emerged due to the complex structure of GST and its registration. In a country where only 25% of the entire population has access to smartphones, the persistence of a crowd with unawareness about digital platforms and their efficiency is inevitable. We, through the help of this article, aim to bridge the gap between the digitally proficient and the rest of the inexpert crowd with access to the Internet.
Everybody who owns a business in India doesn't necessarily have to register for GST. It is mandatory for only those businesses which are supplying goods and whose turnover exceeds ₹20 lakhs(or ₹40 lakhs depending on the state/UT) in a financial year. However, this threshold limit is ₹10 lakhs if you have a business in North-Eastern states, J&K, Himachal Pradesh, and Uttarakhand.
After the business has been registered, the owner will be provided a GST registration number or GSTIN. It is a unique 15 digit number provided by the tax authorities to monitor tax payments and compliances of the registered person and their business.
The requirement of documents is dependent upon the constitution of the business and the type of GST registration that is to be procured.
Constitution of business
As stated above, different types of businesses(constitution of business) require different types of GST registration. The requirements of documents also vary accordingly. Documents required for the new registration of GST are described below in the table.
|
Category of persons |
Documents required for GST registration |
|
Sole proprietor / Individual |
• PAN card of the owner • Aadhar card of the owner • Photograph 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 deed • Photograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB) • Address proof of partners (Passport, driving license, Voter identity card, Aadhar card, etc.) • Aadhar card of authorized signatory • Proof of appointment of authorized signatory • In the case of LLP, registration certificate / Board resolution of LLP • Bank account details* • Address proof of principal place of business** |
|
HUF |
• PAN card of HUF • PAN card and Aadhar card of Karta • Photograph 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 Company • Certificate of incorporation given by the Ministry of Corporate Affairs • Memorandum of Association / Articles of Association • PAN card and Aadhar card of the authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration • PAN card and address proof of all directors of the Company • Photograph of all directors and authorized signatory (in JPEG format, maximum size – 100 KB) • Board resolution appointing authorized signatory / Any other proof of appointment of authorized 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 the canceled cheque or extract of the 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:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (in the case of owned property)
- Lease/rent agreement (in case of 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)
Category of GST Registration
Below is listed the various types of new GST registrations.
|
Nature of GST Registration |
Purpose of Registration |
Documents to be Uploaded |
|
Normal taxpayer registration (including composition dealer, Government departments, and ISD registrations) |
For undertaking a taxable supply of goods / or services |
• PAN card of Company (only in case of a company) • Certificate of incorporation given by the Ministry of Corporate Affairs / Proof of constitution of business • Memorandum of Association / Articles of Association (only in case of a company) • PAN card and Aadhaar card of the authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration • PAN card and address proof of all directors of the Company (partners in case of firm) • Photograph of all directors and authorized signatory (in JPG format, maximum size – 100 KB) • Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB) • Bank account details* • Address proof of principal place of business** |
|
GST practitioner |
For enrolling as a GST practitioner |
• Photo of the applicant (in JPG format, maximum size – 100 KB) • Address proof of place where professional practice takes place • Proof of qualifying degree (Degree certificate) • Pension certificate (only in case of retired Government officials) |
|
TDS registration |
For deducting tax at source |
• Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) • PAN and TAN number of the person being registered • Photo of authorized signatory (in JPG format, maximum size – 100 KB) • Proof of appointment of authorized signatory • Address proof of tax deductor** |
|
TCS registration |
For collecting tax at source (E-commerce operators) |
• PAN number of the person being registered • Photo of authorized signatory (in JPG format, maximum size – 100 KB) • Proof of appointment of authorized signatory • Address proof of tax collector ** |
|
A non-resident OIDAR service provider |
For online service providers not having any place of business in India |
• Photo of authorized signatory (in JPG format, maximum size – 100 KB) • Proof of appointment of authorized signatory • Bank 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 the taxable supply of goods / or services in India |
• Photo and Proof for the appointment of an Indian authorized signatory • In the case of individuals scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a 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 person |
For non-registered domestic persons occasionally undertaking the taxable supply of goods / or services in India |
• Photo and Proof for the appointment of an Indian authorized signatory • Proof of constitution of business • Bank account in India* • Address proof** |
|
UN bodies/embassy |
For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services |
• Photo of authorized signatory • Proof of appointment of authorized signatory • Bank account in India* |
*Bank account details:
For bank account details, a copy of the canceled cheque or extract of the passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof:
Anyone of the following documents must be uploaded:
- Property tax receipt
- Municipal khata copy
- Electricity bill copy
Apart from the above, the following may apply on a case-to-case basis:
- Ownership deed/document (only in case of owned property)
- Lease / Rental Agreement (in case of 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)
Apart from the new registrations, the government of India also provides different other kinds of GST registrations.
Documents Required for Suo Moto Registration
|
Purpose |
Acceptable Documents |
Document Type |
Max Size for Upload |
|
Attachment of photo ID |
Voters ID, Adhaar Card, Passport, any other document. |
JPG |
1MB |
|
Attachment of the seized document |
Seized document |
JPG |
1MB |
Documents Required for Filling Clarifications
|
Purpose |
Acceptable Documents |
Document Type |
Max Size for Upload |
|
Document upload |
Any supporting document |
JPG, PDF |
1MB |
Notes:
Applicant/ taxpayer would be required to attach supporting documents based on queries, if any, raised by Tax Official.
Documents Required for Cancellation of Registration
|
Purpose |
Acceptable Documents |
Document Type |
Max Size for Upload |
|
Document upload |
Any supporting document |
JPG, PDF |
1MB |
Notes:
Applicant/ taxpayer would be required to attach supporting documents in support of reasons for cancellation of registration.
Documents Required for Revocation of Cancelled Registration
|
Purpose |
Acceptable Documents |
Document Type |
Max Size for Upload |
|
Document upload |
Any supporting document |
JPG, PDF |
1MB |
Notes:
Applicant/ taxpayer would be required to attach supporting documents in support of reasons to revoke cancellation of registration.
Documents Required for Post Registration Site Visit
|
Purpose |
Acceptable Documents |
Document Type |
Max Size for Upload |
|
Photo of the place and person |
Photo |
JPG |
100KB |
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