GST Registration for Regular Taxpayer: Process and Document Checklist

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Published Date:  19-12-2023   Author:   samradni-p
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Regular taxpayer registration and GST registration are mandatory to conduct business in India. Businesses with more than ₹40 lakh turnover must get normal taxable entity registration. For businesses based in Northeastern or hilly states, the turnover value is over ₹10 lakh. The process is termed Goods and Service Tax registration. 

You can find different types of registrations for GST. Each of them differs from one another according to the turnover. You must submit the required documents to obtain taxpayer registration. The entire process takes around 6 to 7 working days. Registration can be done easily online. 

Essential documents for regular taxpayer GST registration 

You need to arrange the following documents for taxpayer GST registration –

  • Bank account details
  • E-signature
  • Aadhar card
  • Address proof
  • Pan card
  • Latest photo in JPEG format (100 KB)
  • Memorandum of Association or Articles of Association
  • Incorporation certificate (Ministry of Corporate Affairs certified)
  • Appointment proof of authorised Signatory
  • LLP Board resolution or registration certificate (For LLP) 

Checklist of documents required for NRT regular taxpayer registration 

Non-resident taxable (NRT) persons undertake taxable services or goods supply in India. They must arrange the following documents for taxpayer registration:- 

  • Proof of the appointment and photograph of an authorised official
  • Proof of address
  • Indian bank account details
  • For individuals – scanned passport copy of NRTP and VISA
  • For a business entity established in a foreign country – a unique number (it is used for identification of the country by its Government) 

Obtaining and preparing documents for NRT regular taxpayer registration 

You are required to fill out the GST REG-01 form for the registration. It has two parts, A and B. Follow the steps listed below to obtain and prepare the documents and to register the form.

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Step 1 – Go to the GST portal and open the GST REG-01 form

Visit https://www.gst.gov.in/ and then select “Login”. It will be on the right-hand side of the portal. Now, fill in the password and username. After solving the catch, select “Login.” 

Next, go to services and then select registration. Now you have to click on new registration. You will find the first part of Form GST REG-01.

Step 2 – Fill GST REG-01 Form – Part-A

Go to the drop-down list and add the following information – 

  • Applicant category
  • District
  • UT or State

Next, you need to add the below information correctly – 

  • Permanent account number
  • Business name
  • Contact number
  • Email ID

After you add the mobile number, you will get an OTP for mobile number verification. You will also need to verify your email. Add the OTPs received for email and mobile numbers.

After you complete the verification process, Part A of your GST REG 01 form will be completed, and you will get a temporary reference number.

Step 3 – Fill GST REG-01 Form – Part-B

First, you must log in using the reference number you received after completing Part A of the form. 

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After you log in successfully, you need to give the following information correctly:- 

  • Business Details
  • Partners/ promoters Details
  • Authorised signatory Details (if any)
  • Info of authorised representative (if any)
  • Details of the principal place of business
  • Information on Additional places of business (if any)
  • Goods and services to be supplied
  • State-specific information
  • Aadhaar authentication (More details are provided below) 

Also Read: How To Do GST Registration Online

Verifying and submitting documents for NRT regular taxpayer registration 

After you submit all the info correctly, check the verification box. You can proceed with submitting the GST REG-01 form if everything is ready. Make sure to add an e-signature or Digital Signature Certificate. Finally, your form-filling process is completed.

Be careful when adding all the information when filling out the GST REG-01 form.

Document requirements for different types of entities for NRT regular taxpayer registration

 There are different document requirements for different entities. Here is a complete checklist.

Category

 

Documents required for GST registration
 

Sole Proprietor/Individual

      PAN card of the business owner

      The Aadhar card of the business owner

      Photograph of the owner

      Bank account information

      Proof of address

 

Hindu Undivided Family

      HUF PAN card

      Aadhar card and PAN card of Karta

      Owner’s Photograph

      Bank account information

      Address proof of the business place

 

LLP/Partnership Firm

For partnership firm:-

  PAN card of every partner

  Partnership deed copy

  Latest photograph of every authorised Signatory and partner

  Proof of address of partners such as driving license, passport, etc.

  Authorised Signatory’s Aadhar card

  Authorised Signatory’s appointment proof

 

For LLP:-

  Board resolution or registration certificate of LLP

  Bank account information

  Address proof the place where the business conducts its operations.

 

 

Company (Public/Foreign/India/Private)

 

      PAN card of the company

      Incorporation certificate

      Articles of Association or Memorandum of Association

      PAN card or Aadhar card of the Authorised Signatory.

 Note: The authorised Signatory must have Indian nationality, even if registered for a foreign company or branch.

   Address proof and PAN card of the company’s directors

  Photograph of every director

  Photograph of authorised Signatory

  Board resolution proof, which should have a sign of the Authorised Signatory

  Bank account information

  Address proof of the place where the business conducts its operations.

 Additional Information

For bank account information – You must upload a copy of your bank statement or passbook when submitting the form. Or you could upload a cancelled cheque copy. 

For proof of address – You may use a copy of any of the following as address proof –

  • Municipal Khata copy
  • Ownership document or deed
  • Property tax receipt
  • Electricity bill copy
  • For rented or leased property – Rent or lease agreement
  • For shared property or consent arrangement – NOC or Consent letter issued by the owner 

Also Read: Address Proof Requirement For GST Registration

Ensuring document accuracy and completeness for NRT regular taxpayer registration

You must ensure proper documentation and completeness of the regular taxpayer registration form. Here are the next procedures to follow. 

Get the GST number

You must get the GST number after submitting all your documents and completing the form. Here is all you need to do for it.

Visit www.gst.gov.in. After that, click on the Services tab and click on Services‘. Next, selectRegistration‘. Now you need to select “New Registration“. And now you have to provide the required details. Make sure to provide the correct valid email address and business PAN. And add the mobile number as well.

Check the details once before submitting. Finally, click on Proceed to get the registration number.

1.     Check the Registration Status of the GST

  • Go to https://www.gst.gov.in.
  • Next, select ‘Services’ and then ‘Registration’. And now click on ‘Track Application Status’.
  • Next, provide your ARN number. Enter the Captcha and select “SEARCH”.
  • Now, the screen will display the status of your GST registration. It could be any of the following:

○ Pending verification status

○ Provisional status

○ Validation against error status

○ Cancelled status

○ Migrated status.

 2.     GST Registration Via Authentication of Aadhaar 

Newly established businesses can get their GST registration using Aadhaar. You need to follow a quick and simple process. Here are the details:-

  • You will get the option of choosing Aadhaar authentication during GST registration.
  • Click on ‘YES’. You will get the authentication link on the registered mobile number and email ID.
  • Now open the authentication link. Then, you need to provide the Aadhaar number.
  • Next, select ‘Validate’
  • After verifying all the details, you will get an OTP on the mobile number and the email ID used for registration.
  • Finally, provide the OTP and finish the process. The new GST registration will be provided to you in three days.

3.     Download the GST Registration Certificate 

The procedure to download the GST Registration Certificate is mentioned below:-

  • Go to https://www.gst.gov.in/ and click on ‘Login’
  • Next, provide the login credentials – password and username
  • Now select ‘Login’ > ‘Services’ > ‘User Services’ >’ Download/View Certificates
  • Finally, click on ‘Download’.

You will get a GST registration certificate, including tax transaction details. 

GST registration benefits

  1.     GST helps in maintaining transparency in the tax system. Registered businesses won’t have to deal with any hidden costs or charges.
  2.     GST has alleviated the tax burden on many small business owners. It has a higher registration threshold limit. Businesses whose yearly turnover is ₹ 20 to 75 lacs may benefit from regular taxpayer registration.
  3. Unlike previous tax laws, Business owners don’t have to deal with different tax limits.
  4.     GST offers a unified return to the registered taxpayers. Earlier, the compliances and returns were different for different taxes. Reduction in compliances makes tax management easier than ever.
  5.     GST covers online payment options. Earlier, some states had mediators for good supply. And they were exempted from VAT registration. GST registration has removed such unfair treatment practices.
  6.     GST-registered businesses, especially those in the construction and textile industries, are now regulated and organized properly. This is due to the online payment options and compliance included in the GST taxation system.
  7.     Businesses with GST registration can benefit from improved logistics efficiency. It has reduced the problems that used to arise because of interstate goods supply.

Also Read: The Benefits Of Each Type Of GST Registration

Conclusion

If your business falls under GST registration purview but is not registered, you may have to pay a penalty. It is taken that the regular taxpayer registration has not happened and so the act is referred to as voluntary tax avoidance. It will also cost you to even make those mistakes intentionally on GST payments. The punishment for such unlawful acts attracts 10 % of the net tax liability. A minimum of ₹10 000 fine will be imposed.

In addition, you need to be conversant with the necessary papers for GST business in India. Ensure you meet all the GST laws. They will help you run your company within the country easily. Moreover, it ensures fairness during tax payment assessment. So, ensure proper GST registration.

Also Read: What Are The Requirements Of A Regular Taxpayer Under GST?

Frequently Asked Questions

1. What documents are needed for applying for GST registration?

The basic documents needed are PAN card, passport-sized photos of owners/authorised signatories, phone number, email ID, proof of place of business, and bank account details.

2. Do I need to provide a list of goods and services I supply? 

Yes, traders and service providers must provide a concise list of goods & services they supply as it is required to determine the taxability.

3. Is a digital signature mandatory for GST registration?

A digital signature of the authorised signatory is mandatory for companies and LLPs while applying for GST registration. 

4. What documents can serve as proof of place of business?

Documents like property tax receipts, municipal katha, electricity bills, ownership deeds, and valid rent/lease agreements can serve as address proof for GST registration.

5. Can I update my bank account details after getting GST registration?

Yes, bank details are not mandatory for registration. They can be updated later through an amendment application at the time of first login.  

6. What documents are needed additionally for foreign nationals? 

Foreigners need to submit passports with visa details. If the business entity is incorporated overseas, its registration number is also required.

7. When must I submit a copy of the incorporation certificate?

The incorporation certificate is needed for registration as a composition dealer, government department, or input service distributor.  

8. Why is a Memorandum of Association required?

The MOA defines a company’s constitution, including its shareholders. It serves as a proof of incorporation for companies.

9. Can retired government officials also register as GST practitioners? 

Yes, retired officials need to provide their pension certificate while registering as GST practitioners. 

10. Where can I find more information on GST registration process?

You can visit the GST portal for a detailed GST guide and FAQs.

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Samradni P

Meet Samradni Pradhan, a seasoned content writer with a passion for weaving narratives across diverse industries. Armed with a full-time MBA in Marketing, Samradni brings a wealth of experience garnered from elite advertising agencies such as Ogilvy and Mather and Lowe Lintas. With a dynamic career spanning 6 years, she has honed her craft by delving into various categories and niches, including technology, healthcare, fashion, lifestyle, and her speciality, BFSI.

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