Documents Required for GST Registration: A Checklist for 2024

GST registration is essential for businesses in India to comply with the Goods and Services Tax (GST) law. To complete this process, businesses must provide various documents as required by the GST authorities.

Different types of businesses operate under various legal structures, such as sole proprietorships, partnerships, companies, trusts, and more. Each type of business entity has its own set of legal requirements and documentation needed for registration, including proof of constitution and ownership of premises. Additionally, the nature of possession of premises can vary, from owned properties to rented or leased spaces.

In this blog, we’ll discuss who needs to undergo the GST registration process, GST registration categories, and the required documents.

Table of Contents

Who Should Register for GST?

GST registration is mandatory for any business providing services that exceed the annual threshold value of Rs. 20 lakh (or Rs. 10 lakh for Northeast states). Similarly, any business selling goods exceeding the annual threshold value of Rs. 40 lakh (or Rs. 20 lakh for Northeast states) must undergo the GST registration process.

Category of GST Registration

These are some of the major categories of GST registration in India, and businesses need to choose the appropriate category based on their nature of business and turnover to comply with the GST regulations.

Here are the different types of GST registration categories:

1. Regular GST Registration:

• Businesses whose aggregate turnover exceeds the threshold limit specified by the government are required to obtain regular GST registration.
• It includes manufacturers, traders, service providers, e-commerce operators, etc.

2. Composition Scheme Registration:

• Small Businesses with a turnover below a certain threshold can opt for the composition scheme.
• Businesses under this scheme are subjected to a lower tax rate but cannot avail of input tax credit (ITC).
• Typically, businesses with a turnover up to ₹1.5 crores (₹75 lakhs for special category states) can opt for the composition scheme.

3. Casual Taxable Person Registration

• Non-resident taxpayers or businesses undertaking occasional transactions in a taxable territory where they don’t have a fixed place of business need to obtain casual taxable person registration.
• It’s required for temporary business activities like exhibitions, trade fairs, etc.

4. Non-Resident Taxable Person Registration

• Non-resident entities supplying taxable goods/services in India need to obtain non-resident taxable person registration.
• This registration allows them to operate temporarily without having a permanent establishment in India.

5. Input Service Distributor (ISD) Registration

• Businesses having multiple branches or offices and who want to distribute the input tax credit (ITC) centrally need to register as an Input Service Distributor.

6. GST TDS Deductor

• Certain government entities, local authorities, and individuals are required to deduct tax at source (TDS) while making payments to suppliers. They need to register as GST TDS Deductors.

7. E-commerce Operator Registration

• E-commerce platforms facilitating the supply of goods or services need to register under the GST regime, irrespective of their turnover.

8. OIDAR (Online Information Database Access and Retrieval) Service Provider

• Providers of online information and database access or retrieval services from outside India to a person in India need to register under the GST regime.

What are the Different Types of Constitution of Business?

• Private limited company: A company owned by private shareholders with limited liability.
• Public limited company: A company whose shares are traded publicly on the stock exchange and has limited liability.
• Public sector undertaking: A government-owned corporation or enterprise that operates for public welfare.
• Hindu Undivided Family: A family arrangement recognized under Hindu law with joint ownership of property.
• Proprietorship: A business owned and operated by a single individual with unlimited liability.
• Partnership: A business structure where two or more individuals manage and operate the business and share profits and losses.
• Government Department: An administrative unit of the government responsible for specific functions or services.
• Limited liability partnership: A partnership where partners’ liabilities are limited to their contributions and protected from the actions of other partners.
• Local authority: An administrative organization at the local or municipal level responsible for governing a specific area.
• Foreign company: A company incorporated outside the country where it operates.
• Foreign limited liability partnership: A limited liability partnership formed under the laws of another country.
• Society/Club/Trust/AOP: Various forms of non-profit organizations or associations formed for social, cultural, charitable, or professional purposes.
• Statutory body: An organization established by law with specific powers and responsibilities.
• Unlimited company: A company where shareholders have unlimited liability for the company’s debts.

What are the Different Types of Nature of Possession of Premises?

• Owned: Premises owned outright by the business entity.
• Rented/Leased: Premises rented or leased by the business entity from another party.
• Shared: Premises shared by multiple businesses or entities.
• Virtual/Shared Office: A virtual office or shared workspace utilized by the business for official purposes.
• Government Provided: Premises provided or leased by a government authority.
• Own Residence: Business operations conducted from the proprietor’s or partners’ residential address.
• Others: Any other unique arrangement or nature of possession not covered by the above categories.

What are the Main Documents required for GST Registration?

1. PAN Card

Permanent Account Number card issued by the Income Tax Department.

2. Proof of Constitution of Business:

Depending on the type of business entity, this could be:

• Certificate of Incorporation for companies
• Partnership deed for partnerships
• Registration certificate for LLPs
• Trust deed for trusts
• Registration certificate for others (e.g., societies, clubs, etc.)

3. Identity and Address Proof of Promoters/Partners/Directors

• Aadhaar card
• Voter ID card
• Passport
• Driving license

4. Business Address Proof

• Utility bills (electricity, water, gas)
• Rental/lease agreement of the business premises.

5. Bank Account Details

Bank statement or cancelled cheque of the business’s bank account.

6. Digital Signature Certificate (DSC)

DSC of authorized signatories for authentication and submission of documents electronically.

7. Authorization Letter

If the registration application is filed by an authorized representative, a letter of authorization from the business’s directors, partners, or proprietors is required.

8. Additional Documents

Any additional documents or certifications required based on the type of business entity and its nature of operations, as specified by the GST authorities.

GST Registration Documents for Private limited Company

• Certificate of Incorporation
• PAN Card of the Company
• Memorandum of Association (MoA) and Articles of Association (AoA)
• Photo of Stakeholder (Promoter / Partner)
• Photo of the Authorised Signatory
• Proof of Appointment of Authorised Signatory
• Identity and Address Proof of Directors
• Proof of Principal Place of business
• Bank Account Details

GST Registration Documents for Limited liability Partnership

• Partnership Deed
• Certificate of Incorporation of LLP
• LLP Agreement
• PAN Card of the LLP
• Photo of the Promoter/ Partner
• Identity and Address Proof of Partners
• Address Proof of the Registered Office of the LLP
• Bank Account Details of LLP
• Letter of Authorization
• Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

GST Registration Documents for Hindu Undivided Families

• PAN card of Karta
• Photographs
• Declaration Form
• Address Proof of the HUF
• Identity and Address Proof of Karta (the head of the HUF)
• Bank Account Details of HUF
• Digital Signature Certificate (DSC)
• Letter of Authorization

GST Registration Documents for Foreign Company

• Proof of Business Incorporation validated by foreign government
• Certificate of Incorporation in India (if available)
• Tax identification number or unique identifier as recognized by a foreign government.
• Passport and visa information of non-resident taxable individuals.
• Identification proof of authorized signatory
• Address proof for the place of business
• Bank Account Details
• Digital signature (of an authorized individual in India)

GST Registration Documents for Society / Club/ Trust/ AOP

• Certificate of Registration of Society, Club, Trust, or AOP
• Constitution or Bye-laws
• PAN Card of the Society/Trust/AOP
• Identity and Address Proof of Authorized Signatory
• Address Proof of the Society/Trust/AOP
• Bank Account Details of the Society/Trust/AOP
• Digital Signature Certificate (DSC)
• Letter of Authorization

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Conclusion

In conclusion, the proper preparation and submission of GST registration documents are paramount for businesses to comply with tax regulations effectively. These documents, ranging from PAN cards to proof of address and ownership, form the foundation of a smooth and successful registration process. By ensuring all required paperwork is accurate, up-to-date, and submitted promptly, businesses can expedite their GST registration and embark on their journey towards tax compliance and business growth.

Frequently Asked Questions (FAQs)

1. Can I get a GST number without a PAN card?

No, a PAN (Permanent Account Number) card is mandatory for obtaining a GST (Goods and Services Tax) registration. The PAN serves as the primary identification for tax purposes in India.

2. Can a person without business get a GST number?

Yes, an individual without a business can acquire a GST number provided they satisfy specific eligibility criteria. For instance, a casual taxable person engaging in occasional supply of goods or services within a state where they don’t have a permanent establishment is required to procure a GST number.

3. Is there any fee for GST registration?

No, you don’t have to pay anything to register for GST. But if businesses don’t finish the registration, they might have to pay 10% of the amount owed or Rs. 10,000. If someone tries to avoid paying taxes, they could be fined 100% of the amount owed.

4. Who can give NOC for GST registration?

The owner of the rented or commercial office space provide the NOC (No Objection Certificate) for GST registration, which is like a permission slip, allowing the business to use the space for its commercial activities when applying for GST registration

5. Is stamp paper required for NOC for GST?

Sometimes, GST officials might request a signed consent letter on stamp paper, which may need certification. But you can upload the consent letter without printing it on stamp paper. If a GST official asks for it, you can print the consent letter on stamp paper then

6. Can I get the GST number in one day?

Usually, it takes 3-7 business days for the GST portal to check everything and give you the GST registration certificate.