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DOCUMENTS REQUIRED FOR GST REGISTRATION

DOCUMENTS REQUIRED FOR GST REGISTRATION

The Goods and Services Tax (GST) became applicable in India excluding the State of Jammu & Kashmir, from 01st July, 2017. On 08th July, 2017, the GST became applicable on the State of Jammu & Kashmir. Now, it extends to whole of India including the state of Jammu & Kashmir. The GST law has summed many indirect taxes in the one tax regime to make the indirect taxation easier and avoidance of double taxation.

The GST Law comprises of, the Central Goods and Services Act, 2017, the Integrated Goods and Services Act, 2017, the State Goods and Services Act, 2017 (every state in India has their own SGST Act), the Union Territory Goods and Services Tax Act, 2017 (one act for all union territories) and the Goods and Services Tax (Compensation to States) Act, 2017.

In India, Goods and Services Tax Identification Number is required to be obtained in the following cases:

- As per Section 22 of the CGST Act, 2017 when the threshold limit of aggregate turnover breaches then person become liable to obtain GST Registration. The threshold limits are as given below for different states:

  1. The threshold limit is INR 10 Lakh for both goods and services for the State of Manipur, Mizoram, Nagaland and Tripura;
  2. The threshold limit is INR 20 Lakh for both goods and services for the State of Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana;
  3. The threshold limit is INR 20 Lakh for services and INR 40 Lakhs for goods for the State of Jammu & Kashmir, Assam, Himachal Pradesh and all other states.

- In some cases, GST Registration is required to be obtained compulsorily (Section 24 of the CGST Act, 2017). Some of the cases as mentioned below:

  1. Person making interstate taxable supply
  2. Casual Taxable person making taxable supply
  3. Person who are required to pay tax under reverse charge
  4. Non Resident Taxable person making taxable supply
  5. Electronic Commerce Operator who are required to collect tax at source under Section 52
  6. Person required to deduct tax under Section 51
  7. Input Service Distributor
  8. OIDAR (Online Information and Data Base Access or Retrieval) Services Provider
  9. Any other person as may be notified by Central Government.

DOCUMENTS REQUIRED FOR REGISTRATION UNDER GST

For taking registration under GST, we require some basic documents for registration process. The required documents for registration process are different for different entities. The detailed list of documents require for registration of GST is given below:

For Sole Proprietorship/Individual

  • PAN of Proprietor
  • Aadhar Card of Proprietor
  • Photo of Proprietor
  • Address Proof of the principal place of business*

For Partnership Firm (including LLP)

  • PAN of all partners
  • Copy of Deed of Partnership
  • Photograph of all partners and authorized signatories Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
  • Aadhar card of authorised signatory
  • Proof of appointment of authorized signatory
  • In the case of LLP registration certificate/Board resolution of LLP
  • Address proof of principal place of business*

For Hindu Undivided Family (HUF)

  • PAN card of HUF
  • PAN card and Aadhar card of Karta
  • Letter of Authorisation
  • Photograph of the owner
  • Address proof of principal place of business*

For Company (whether public or private/Indian or Foreign)/Society/Club/ Trust / AOP

  • PAN card of the Company
  • Certificate of Incorporation of the Company issued by the Ministry of Corporate Affairs/ Registration Certificate
  • PAN card and Aadhar card of the authorized signatory.
  • PAN card and address proof of all directors of the Company
  • Photograph of all directors and authorised signatory
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory
  • Address proof of principal place of business*

For GST Practitioner

  • Photo of the applicant 
  • Address proof of professional address*
  • Proof of qualifying degree
  • Pension certificate (only in case of retired Government officials)

For TDS registration

  • Photo of Drawing and Disbursing officer
  • PAN and TAN number of the person being registered
  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Address proof of tax deductor*

For TCS registration

  • PAN number of the person being registered
  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Address proof of tax collector*

For Non-Resident OIDAR service provider

  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Bank account in India*
  • Proof of non-resident online service provider (Eg: Clearance certificate issued by Government of India, License issued by origin country or Certificate of Incorporation if the Company is registered outside India or in India)

For Non-Resident Taxable Person

  • Photo and Proof for the appointment of an Indian authorised signatory (in case of individuals, scanned copy of the passport of NRTP with VISA details and in case of any business entity which has incorporated outside India, a unique identification number allotted to business entity by which it get recognised in that country)
  • Bank account in India*
  • Address proof*

For Casual taxable person

  • Photo and Proof for the appointment of an Indian authorised signatory
  • Proof of constitution of business
  • Bank account in India*
  • Address proof *

*Notes

1. For Bank Account details

A copy of cancelled cheque or extract of passbook/ bank statement must be uploaded. Earlier the requirement of bank account details was mandatory for GST Registration. But after 23rd April 2019, it becomes optional to provide bank account details while registration of GST, for Normal Tax Payers, OIDAR (Online Information Database Access and Retrieval Services) Service Providers and NRTP (Non Resident Taxable Person). Now, the bank account details can be updated after registration while logging in for the first time.

2. For Address Proof of Principal Place of Business

*Electricity Bill

*Municipal Khata Copy

*Property Tax Receipt

*Legal Ownership Documents/ Deed (in case of Owned Property)

*Lease/ Rent Agreement (in case of leased or rented property) along with    electricity bill/ municipal khata copy/ property tax receipt

*Consent letter / NOC from the owner of the property (in case of consent arrangement or shared property) along with electricity bill/ municipal khata copy/ property tax receipt.

3. The photograph must be in JPEG format & maximum size up to 100 KB

4. Letter of Authorisation, Board resolution, Electricity Bill, Municipal Khata Copy & Property Tax Receipt must be in JPEG/PDF format & maximum size up to 100 KB.

Hence, we should take GST Registration on time for avoidance of heavy penalties. Hope you have liked our article!! Keep ready your all required documents for registration under GST.

For the timely compliances and to keep yourself active in the eyes of law contact NeuSource Startup your expert consultant for regular compliances. To wrap up for any further information you may contact on the below mentioned details:

Email Id Swati@neusourcestartup.com and Phone Number 9540026175.

The NeuSource Startup Mind is the finest business startup consultant that offers various services of registration like Proprietorship Firm Registration, Partnership Firm Registration, LLP Registration, Company registration, GST Registration, Copyright Registration, ISO Registration Trademark registration and other FSSAI License etc.

05 Aug

NeuSource Startup
Akash Rai

"Any time is a good time to start a company.” Neusource indulge in providing business consultancy services which help startups to accomplish their desired results as a TAJ EXPRESS. If you’re passionate about something and you work hard, then neusource is the right choice for you.