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Exhaustive List of Documents Required for GST Registration

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Exhaustive List of Documents Required for GST Registration

In India, any person undertaking a supply of taxable goods is required to register under GST if,

  • His/her firm/organisation has crossed the annual aggregate threshold limit of Rs. 40 Lakh (10 Lakh for NE states and the Hilly States.).
  • His/her firm has ventured into inter-state supply.
Update: 23rd April 2019 - W.e.f. 1st April 2019, any person whose aggregate turnover in the financial year does not exceed Rs. 40 lakh but is any of the following: 

  • Persons required to take compulsory registration under section 24
  • Person engaged in the supplies of Ice cream and other edible ice, whether or not containing cocoa , Pan masala and All goods, i.e. Tobacco and manufactured tobacco substitutes (24)
  • Persons engaged in making intra-state supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
  • Persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration
[Notification 10/2019-Central Tax dt. 07-Mar-2019] & [Notification 02/2019-Union Territory Tax dt. 07-Mar-2019]
While you are aware of the need for GST registration, ou also need to know how to go about it. To know more read our blog on how to go about for online GST registration. Here we cover the list of documents required for GST registration: 

The process of acquiring GSTIN is based on 3 steps

  1. Knowing GSTIN
  2. Preparing Documents
  3. Registration

 1. What is GSTIN?
GST registration number or GSTIN is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliance of the registered person. 

2. What are the documents required for GST Registration? 
The list of the required may change based on the constitution of your business and the type of GST registration you are seeking.

2.1 Based on the Constitution of Business 
List of documentation based on the constitution of business

Category of persons

Documents required for GST registration

Sole proprietor / Individual         

 

  • PAN card of the owner
  • Aadhar card of the owner
  • Photograph of the owner (in JPEG format, maximum size – 100 KB)
  • Bank account details*
  • Address proof**

Partnership firm (including LLP)

 

  • PAN card of all partners (including managing partner and authorized signatory)
  • Copy of partnership deed
  • Photograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
  • Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
  • Aadhar card of authorised 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 (in JPEG format, maximum size – 100 KB)
  • Bank account details*
  • Address proof of principal place of business**

Company (Public and Private) (Indian and foreign)       

 

  • PAN card of Company
  • Certificate of incorporation given by the Ministry of Corporate Affairs
  • Memorandum of Association / Articles of Association
  • PAN card and Aadhar card of the authorized signatory. The authorised 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 authorised signatory (in JPEG format, maximum size – 100 KB)
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
  • Bank account details*
  • Address proof of principal place of business**

*Bank account details:
For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB) 

Update: 23 April 2019 In recent updates to the GST portal, for Normal, OIDAR and NRTP taxpayers, it is now optional to declare bank account details at the time of registration, and the same can be submitted later. Earlier, it was mandatory to submit these details at the time of registration, however, the same can now be given when logging in for the first time. Hence, for new business, this is particularly useful as a GST registration number can be obtained without the hassle of needing to open a bank account first. 

**Address proof:
Upload any one of the following documents:
  • Property tax receipt
  • Municipal Khata copy
  • Electricity bill copy
  • Ownership deed/document (in the case of owned property)
  • Lease / rent agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
  • Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)
2.2 Based on the Category of GST Registration 
Depending upon the type of GST registration, the set of documents required may change. These documents are based on the nature of activities processed by the business.

List of documentation required for every type of GST registration

Nature of GST Registration

Purpose of Registration

Documents to be Uploaded

Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations)

For undertaking a taxable supply of goods / or services

  • PAN card of Company (only in case of a company)
  • Certificate of incorporation given by the Ministry of Corporate Affairs / Proof of constitution of business
  • Memorandum of Association / Articles of Association (only in case of a company)
  • PAN card and Aadhar card of the authorized signatory. The authorised signatory must be an Indian even in case of 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 authorised signatory (in JPG format, maximum size – 100 KB)
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised 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 GST practitioner

  • Photo of the applicant  (in JPG format, maximum size – 100 KB)
  • Address proof of professional address
  • Proof of qualifying degree (Degree certificate)
  • Pension certificate (only in case of retired Government officials)

TDS registration

For deducting tax at 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 authorised signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorised 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 authorised signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorised 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 authorised signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorised signatory
  • Bank account in India*
  • Proof of non-resident  online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued by India or any other foreign company)

Non-resident taxable person (NRTP)

For non-residents occasionally undertaking taxable supply of goods / or services in India 

  • Photo and Proof for the appointment of an Indian authorised signatory
  • In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of a business entity incorporated outside India, a unique number on the basis of which the Country is identified by the Government of that 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 authorised signatory
  • Proof of constitution of business
  • Bank account in India*
  • Address proof**

UN bodies/embassy

For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services

  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Bank account in India*

Bank account in India*
For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB)

Address proof**
Anyone of the following documents must be uploaded:
  • Property tax receipt
  • Municipal khata copy
  • Electricity bill copy

Apart from the above, the following may apply on a case-to-case basis:

  • Ownership deed/document (only in case of owned property)
  • Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (a), (b) or (c)
  • Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)

3. How to register under GST?
You can register your firm electronically through GSTN portal. For further assistance,  you can read the article on Online GST registration

IRIS GST is official GST Suvidha Provider (GSP) in India, offering premium GST compliance tools like IRIS Sapphire (GST Returns) and IRIS Topaz (Eway Bill). 

To book a demo or for any queries, kindly connect with us at supprot@irisgst.com

About Anushree Joshi

Anushree

Anushree Joshi is a Senior Domain Specialist in IRIS GST team and is responsible for product development and customer success. She is a Chartered Accountant, Cost & Management Accountant and have been associated with IRIS for 7+ yrs. Prior to joining the IRIS GST team, she was part of the IRIS US SEC XBRL team, helping listed companies in US file their annual reports in IFRS and US GAAP. She enjoys reading and a Kathak (Indian classical dance) enthusiast.

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Reva 1 month, 2 weeks ago

Hello, Anushree Joshi
I read your blog, Thank you so much for giving such a useful information from your blog . This blog is very useful for those who want to register their GST also I need some help, I have a question related to GST rate, What are final GST rate slabs? Just let me know.

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