What are the Documents Required for GST Registration

DOCUMENTS REQUIRED FOR GST REGISTRATION

The CGST Act, 2017, provides that every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakhrupees (subject to certain exceptions). This means that a supplier is liable to compulsorily obtain GST registration only if his aggregate turnover exceeds rupees twenty lakhs. However, he may take a voluntary registration, even if his turnover does not exceed rupees 20 lakhs.

The registration process is very simple, and it requires just a few steps to get yourself registered under GST. All you have to do is, all the documents required must be available at the time of registration. Now the question arises, that which documents are required To answer this, we need to categorise this discussion, according to the different types of entities.

So lets discuss the documents required for GST registration, in case of different types of entities.

Sole Proprietorship : The sole proprietorship is the simplest business form under which one can operate a business. The sole proprietorship is not a legal entity. It simply refers to a person who owns the business and is personally responsible for its debts. Following documents are required for GST registration :-

(i) Copy of PAN card.

(ii) Copy of proof of address of the registered office/ place of business. Following documents can be used :-

a.) Electricity Bill, Water supply bill, Landline bill, etc.

b.) Copy of legal ownership document or municipal khata copy (in case of owned premises).

c.) Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(iii) Photograph of the sole proprietor.

(iv) Copy of bank statement or cancelled cheque or first page of the pass book.

Partnership Firm : Partnership firm is an association of two or more persons. They are known as partners. They carry on business as joint owners. They share profit and losses. They bear all risks and combined their capital and managerial skills for mutual advantage. The business is carried on in the name of the partnership firm. Following documents are required for GST registration :-

(i) PAN card of partnership firm and designated partners.

(ii) Photograph of all the partners.

(iii) Identity proof of all the partners (say aadhar card)

(iv) Copy of address proof for registered office;

a.) Electricity bill, water bill, landline bill etc.

b.) Copy of legal ownership document or municipal khata copy (in case of owned premises).

c.) Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(v) Copy of partnership deed.

(vi) Copy of bank statement or cancelled cheque or first page of the pass book.

(vii) Letter of Authorisation for authorised signatories.

Limited Liability Partnership (LLP) :A limited liability partnership (LLP) is a partnership in which some or all partners (depending on the jurisdiction) have limited liabilities. It therefore can exhibit elements of partnerships and corporations. In an LLP, each partner is not responsible or liable for another partner’s misconduct or negligence.Following documents are required for GST registration :-

(i) PAN card of LLP and of designated partners.

(ii) Photographs of designated partners.

(iii) Copy of registration certificate of LLP.

(iv) Copy of identity proof of designated partners.

(v) Copy of address proof of registered office.

a.) Electricity bill, water bill, landline bill etc.

b.) Copy of legal ownership document or municipal khata copy (in case of owned premises).

c.) Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(vi) Copy of LLP agreement.

(vii) Copy of bank statement of LLP or cancelled cheque or first page of pass book.

(viii) Copy of Boards resolution.

Companies (Private, Public & OPC) : Company means a company incorporated under this Act or under any previous company law.One of the most distinctive features of a Company, as compared to other organizations, is that it acquires a unique character of being a separate legal entity. Hence, when you register a company, you give it a legal personality with similar rights and powers as a human being.Following documents are required for GST registration :-

(i) PAN card of company and directors.

(ii) Copy of registration certificate of the company.

(iii) Photograph of all the directors.

(iv) Copy of identity proof of the directors.

(v) Copy of address proof of registered office.

a.) Electricity bill, water bill, landline bill etc.

b.) Copy of legal ownership document or municipal khata copy (in case of owned premises).

c.) Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(vi) Copy of Memorandum of Association (MOA) and Articles of Association (AOA);

(vii) Copy of bank statement or crossed cheque or first page of pass book;

(viii) Copy of Boards Resolution.

Hindu Undivided Family (HUF) : HUF meansHindu Undivided Family. You can save taxes by creating a family unit and pooling in assets to form a HUF. HUF is taxed separately from its members. A Hindu family can come together and form a HUF. HUF has its own PAN andfiles tax returns independent of its members..Following documents are required for GST registration :-

(i) Copy of PAN card;

(ii) Photograph and PAN of Karta;

(iii) Copy of address proof of registered office;

a.) Electricity bill, water bill, landline bill etc.

1. 1. 1. Copy of legal ownership document or municipal khata copy (in case of owned premises)
      2. Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(iv) Copy of bank statement or crossed cheque or first page of pass book;

(v) Photograph of Authorized signatory

(vi) Letter of authorization.

Society / Trust / Club : Asocietyis agroupof individuals involved in persistentsocial interaction, or a largesocial groupsharing the same geographical or social territory, typically subject to the samepolitical authority and dominant cultural expectations.Following documents are required for GST Registration :-

(i) Copy of PAN card of society / trust / club and of promoters / partners

(ii) Photograph of promoters / partners.

(iii) Copy of registration certificate.

(iv) Copy of address proof of registered office.

a.) Electricity bill, water bill, landline bill etc.

b.) Copy of legal ownership document or municipal khata copy (in case of owned premises).

c.) Rent agreement and No Objection Certificate (NOC) from the owner of the premises (in case of rented premises).

(v) Copy of bank statement or crossed cheque or first page of pass book.

(vi) Photograph of Authorized signatory.

(vii) Letter of authorization.

Once all the required information has been provided, and all the relevant documents have been uploaded and verified, an Application Reference Number (ARN) will be generated and will be sent on the e-mail ID and the phone number so provided, which can be used for tracking the status of the application.

This Article is written by Tista Athghara . She can be reached at [email protected].