Know Documents Required for GST Registration

Know documents required for GST Registration

GST Registration is to be obtained in case aggregate annual turnover of business exceeds Rs. 40 lacs (Rs. 10 lacs for North-Eastern and Hill states) and in case of services, Rs. 20 lacs.

What is GST Registration?

GSTIN is a 15 digit number provided by the tax authorities, in order to monitor tax payments and compliances of the GST registered person.

Documents required for GST on the basis of type of person

Registration document on the basis of type of person are as follows:

Proprietor

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

NA

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Hindu Undivided Family

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

NA

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Limited Liability Partnership

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Certificate of Incorporation

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Also Read: Qualifications for GST Registration

Local Authority

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Any proof substantiating Constitution

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Partnership

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

  • Partnership Deed

  • Any proof substantiating Constitution

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Private/Public Limited Company or Unlimited Company

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Certificate of Incorporation

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Foreign Company/Foreign Limited Liability Partnership

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Certificate for Establishment

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Government Department

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Any proof substantiating Constitution

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Society/Club/Trust/AOP

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

  • Registration Certificate

  • Any proof substantiating Constitution

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

Statutory body

Purpose

Acceptable Documents

Proof of Constitution of Business (Any One)

Any proof substantiating Constitution

Photo of Stakeholder (Promoter / Partner)

Photo of the Promoter/ Partner

Photo of the Authorised Signatory

Photo

Proof of Appointment of Authorised Signatory (Any One)

  • Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

Proof of Principal Place of business (Any One)

  • Electricity Bill

  • Legal ownership document

  • Municipal Khata Copy

  • Property Tax Receipt

GST Registration: Documents required on the basis of category

This Registration is on the basis of category are as follows:
Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations)

Nature of GST Registration

Purpose of GST 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 (in case of company)

  • Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business

  • MOA/AOA (in case of company)

  • PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration

  • Passport size photograph of all directors and authorised signatory

  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory

  • Bank account details

  • Address proof of principal place of business

TDS Registration

Nature of GST Registration

Purpose of GST Registration

Documents to be uploaded

TDS Registration

For deducting tax at source

  • Passport size photo of drawing and disbursing officer

  • PAN and TAN number of the person being registered

  • Passport size photo of authorised signatory

  • Proof of appointment of authorised signatory

  • Passport size photograph of all directors and authorised signatory

  • Address proof of tax deductor

TCS Registration

Nature of GST Registration

Purpose of GST Registration

Documents to be uploaded

TCS registration

For collecting tax at source (E-commerce operators)

  • PAN number of the person being registered

  • Passport size photo of authorised signatory

  • Proof of appointment of authorised signatory

  • Address proof of principal place of business

GST practitioner

Nature of GST Registration

Purpose of GST Registration

Documents to be uploaded

GST practitioner

For enrolling as GST practitioner

  • Passport size photo of the applicant

  • Address proof of place where professional practice takes place

  • Proof of qualifying degree (Degree certificate)

  • Pension certificate (in case of retired Government officials)

Casual taxable person

Nature of GST Registration

Purpose of GST Registration

Documents to be uploaded

Casual taxable person

For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India

  • Passport size photo and proof for the appointment of an Indian authorised signatory

  •  Proof of constitution of business

  • Bank account details (should have an account in India)

  • Address proof

UN bodies/embassy

Nature of GST Registration

Purpose of GST Registration

Documents to be uploaded

UN bodies/embassy

For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services

  • Passport size photo of authorised signatory

  • Proof of appointment of authorised signatory

  • Bank account details (should have an account in India)

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