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Documents Required for GST Registration in India

Documents Required for GST Registration in India

In India, businesses and individuals with an annual turnover above Rs 40 lakhs (Rs 10 lakhs in some regions) or those involved in interstate supply of goods must register for GST. This registration process requires various documents, which differ based on the type of business, like sole proprietorships, partnerships, or companies. This article outlines the Documents Required for GST Registration in India.

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GST Registration in India

Individuals or businesses providing goods or services with an annual turnover exceeding Rs 40 lakhs must register for GST in India. This threshold is reduced to Rs 10 lakhs in certain regions, including Manipur, Assam, and Nagaland. Additionally, GST registration is mandatory for those engaged in the interstate supply of goods, regardless of turnover. A set of specific documents is needed to complete the GST registration process.

Documents Required for GST Registration

Certain common documents are required for GST registration regardless of the business type. These include:

1. PAN Card of the business or owner.
2. Photograph of the owner or proprietors.
3. A valid phone number and email address.
4. Proof of address of the business.
5. Bank account details.

However, the specific documents needed can vary depending on the business structure or the type of GST registration process. For instance, the documents differ from those required by a partnership firm or a company. Each business type has its own set of specific documentation requirements for GST registration.

Documents Required for GST based on Type of Business Structure

To register forDifferentesses, they need to submit various documents. Here’s a break to register for GSTkdown of what’s needed based on the business structure:

Business Structure	Documents Required for GST Registration
Individual/ Sole proprietor	The PAN card of the owner Aadhar card Photograph of the owner Bank account details Address proof
Partnership firm/ LLP	PAN card of all partners (including managing partner and authorized signatory) Partnership deed Copy Photograph of all partners and authorized signatories Address proof of partners (Passport, driver’s license, Voters 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 Bank account details Address proof of central place of business
Company (Public/ Private/ Indian/ foreign)	PAN card of the Company Certificate of incorporation Memorandum of Association / Articles of Association PAN card and Aadhar card of 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 Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory Bank account details Address proof of principal place of business

Note: The photograph should be in JPEG format, with a maximum size.

To verify account details: To verify bank account details, you must upload a JPEG or PDF file (maximum size of 100 KB) of either a cancelled cheque or an extract of your passbook/bank statement showing the first and last pages.

For address proof, upload any one of the following documents:

• Property tax receipt
• Municipal Khata copy
• Electricity bill copy
• Ownership deed
• The lease agreement (for the owned property)
• The lease/rent agreement (for leased/rented property) is accompanied by documents 1, 2, or 3
• Consent letter/NOC from the owner (for consent arrangement or shared property), also accompanied by documents 1, 2, or 3.

Documents Required for GST Based on the Nature of Business Activity

Required documents for GST registration vary according to the specific registration category and the nature of the business activities. Here’s a comprehensive list of the documentation needed for each type of GST registration:

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer Regularration (including  composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	PAN card of Company (only in case of Company) Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business Memorandum of Association (MOA) / Articles of Association (AOA) (only in case of Company) PAN card and Aadhaar card of authorized signatory. The authorized signatory must be an Indian, even for 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 the 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 (e.g., Clearance certificate issued by the 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 sign a story In the case of an individual scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number is based on which the Government of that Country identifies the Country. Bank account in India  Address proof
Casual taxable person	For non-registered domestic persons occasionally undertaking 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

To provide bank account details, you must upload either a copy of the enclosed cheque or an extract of your passbook/bank statement showing the first and last pages. This should be in JPEG or PDF format with a maximum file size of 100 KB.

• For address verification, upload any one of the following:
• Property tax receipt
• Municipal Khata copy
• Electricity bill copy
• Depending on the specific situation, one of the following may also be required:
• Ownership deed/document, if the property is owned.
• Lease/Rental Agreement, documentsented properties, accompanied by documents 1, 2, or 3.
• Consent letter/NOC from the owner for consent arrangements or shared properties, accompanied by documents 1, 2, or 3.

GST Registration Procedure

To initiate, you must provide essential details: mobile number, email address, and your state or UT in Part A of FORM GST REG-01 on the GST portal.

• After these details are verified, you’ll receive a temporary reference number. Use this number to electronically submit Part B of FORM GST REG-01, attaching the required documents tailored to your registration category or purpose. Once acknowledgement is submitted, you’ll get an acknowledgement in FORM GST REG-02.
• If your application is accurately completed and verified, the registration process will conclude successfully, and you’ll be issued a GST registration certificate and your GSTIN.

Click here to learn more about GST Amendment: Application Process

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