GST registration is a one-time process to be followed by any person if they cross the threshold limit of Rs 20 lakh in the case of supply of services and Rs 40 lacs in the case of supply of goods, and this varies from normal states to special category states. The GST Registration is sometimes mandatory even if they do not cross the threshold limit. The question arises for applying for GST Registration: What documents must be uploaded while applying on the GST Common portal? Are the documents required to be submitted based on the entity’s nature, like sole proprietor, partnership firm, society, or Company? In this blog, we will understand the list of documents required to be submitted for each category of legal entity.
Documents required for GST registration vary with Business constitutions.
For Sole proprietor / Individual: –
- PAN of the owner in PDF or JPEG format
- Copy of the Aadhar card of the owner
- Photograph of the owner (in JPEG format with a maximum size of 100 KB)
- Bank account detail
- Address proof
For Partnership firm/LLP: –
- Copy of partnership deed
- PAN of the Partnership firm/LLP in PDF or JPEG fomat
- Copy of the PAN card of all partners (including managing partner and authorized signatory)
- Photograph of all partners and authorized signatory (as a JPEG file not exceeding 100 KB in size)
- Address proof of partners (Passport, driving license, Voter’s identity card, Aadhar card etc.)
- Aadhar card of authorized signatory
- Proof of appointment as authorized signatory
- Copy of the board resolution of the LLP/Partnership
- Bank account details
- Address proof of principal place of business.
Also Read: What is GST Registration?
HUF: –
- PAN card of HUF
- PAN card and Aadhar card of Karta
- Photograph of the owner (in JPEG format with a maximum size of 100 KB)
- Bank account details
- Address proof of the principal place of business
Company (Public/ Private/ Indian/ foreign): –
- Copy of the PAN card of the Company
- Copy of the Certificate of Incorporation given by the Ministry of Corporate Affairs
- Memorandum of Association (MOA) / Articles of Association(AOA) copies
- PAN card and Aadhar card copy of the authorized signatory. The authorized signatory must be an Indian, even for foreign companies/branch registration.
- PAN & Address proof all the directors of the Company
- Photograph of all directors and authorized signatory (in JPEG format, the maximum size of 100 KB)
- Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format with a maximum size of 100 KB)
- Bank account details
- Address proof of principal place of business.
Society/Trust/Club
- Society/Trust/Club’s PAN copy
- Copy of Registration Certificate of Society/Trust/Club
- Copy of PAN Card and passport-size photograph of all the promoters
- PAN & Aadhaar card of the authorized signatory.
- Resolution or alternative evidence confirming the appointment of an authorized signatory
- Address Proof for Principal Place of Business
- Bank account details
In the case of bank account details, the person can upload either a copy of the canceled cheque or an extract of the passbook containing the first and last page in JPEG or PDF format with a maximum size of 100kb.
In the case of address proof, the person can upload any of the following documents.
- Copy of the electricity bill not more than three months old
- Property Tax receipt not more than three months old
- Muncipal Khata copy.
- An ownership deed is to be attached in the case of owned property.
- In the case of leased or rented property, the lease or rental agreement is to be submitted along with the electricity bill, property tax receipt, or Municipal tax copy of the owner’s name clearly visible.
- In the case of leased or rented property, the consent letter/ NOC from the owner is to be attached to the Electricity bill, property tax receipt or Municipal Khata copy.
In addition to the above, some documents must be uploaded to obtain GST Registration.
- To enroll as a GST practitioner, proof of degree and pension certificate (if you are a retired government official).
- For TDS or TCS registration, a proof of appointment of authorized signatory.
- For non-resident OIDAR service providers, clearance certificates issued by the Government of India, a copy of the License issued by the original country or the certificate of incorporation issued in India or any other foreign country.
- Non-resident taxable person who occasionally undertakes taxable supply of goods or services in India need to submit a scanned copy of the passport with VISA details (for individuals) or a unique number based on which the country is identified by the government of that country where the business is incorporated outside India.
- For non-registered domestic casual taxable persons, a proof of the appointment of an Indian authorized signatory.
- For UN bodies/ Embassy, a proof of appointment of authorized signatory.
Also Read: Benefits of GST Registration
To avoid any delays in obtaining GST Registration, CaptainBiz recommends all the applicants understand the requirements, basis on it obtain copies of the documents before initiating the registration process. The copies should be very legible and clear, or there is a high possibility for queries being raised, and this could result in a potential delay in obtaining GST Registration.
