GST registration documents: A complete list for businesses Getting a GST registration gives you a unique GSTIN that allows you to collect and pay goods and services legally, and not registering for GST when required can lead to penalties. In this guide, you will find the complete list of GST registration documents that businesses need to know whether you’re a sole proprietor, company, trust, or society or based on the nature of activities, so you can complete the process smoothly and without delays.
Meaning of GST registration GST registration means getting a unique 15-digit Goods and Services Tax Identification Number, which is assigned by the tax department, and it is the first and foremost step for any business because it recognises that a person or company is taxable under the law. All businesses have to register under GST if their annual turnover exceeds ₹20 lakh for services, or ₹40 lakh in cases of supply of goods. For special category states, the limit is Rs 20 lakhs for goods and Rs 10 lakh for services. On the other hand, carrying out business without obtaining GST registration when it is required is an offence and may attract heavy penalties. Applicability of GST registration Following is the list of entities that shall be registered under the GST
Those selling goods above Rs 40 lakh or services above Rs 20 lakh (Rs 20 lakh for goods /Rs 10 Lakh for services in special category states) Those selling goods and services from one state to another that are taxable under GST Anyone already registered under old tax laws like VAT, Excise, or Service Tax. Non-resident or casual taxable persons making taxable supplies in India. Importer and exporter of goods and services Agents selling on behalf of others and Input Service Distributors (ISD) sharing tax credits. A person who sells goods or services through an e-commerce platform like Amazon or Flipkart Department or offices required to deduct TDS/TCS under CGST Sections 51 and 52 OIDAR and an online money gaming services provider operating from outside IndiaAny other person or group that the Central or State Government declares, based on the GST Council’s recommendation. Suggested read on a Taxable person under GST
Document required for GST registration Depending on the type of business and the kind of work it does, different documents are needed for GST registration. Here’s a list of the documents required for each type of business.
1. For Sole Proprietor/individuals Introduction: It is a business owned and managed by one person. For them, fewer documents are required for the GST registration
Documents required: Owner’s PAN card and Aadhar card, Passport-size Photograph, proof of business address (rental agreement, property tax receipt, electricity bill, etc.), bank account details
2. Partnership /LLP Introduction : It is a business where two or more partners share profits and responsibilities
Documents required: All members’ PAN cards (managing and authorising signatory), a Copy of the Partnership Deed / LLP Registration Certificate, Aadhaar Card, and Proof of appointment of authorised signatory, Address proof of partners, a recent photograph of partners, bank account details, and Address Proof of the principal place of business
Suggested reading on the difference between LLP and a partnership
3. Company (public, private, indian or foreign) Introduction: A company is a legal entity registered under the Companies Act 2013. The company could be public, private, indian or foreign
Documents required: Company’s PAN card, Certificate of Incorporation (from Ministry of Corporate Affairs), Memorandum of Association (MoA) and Articles of Association (AoA), PAN and Aadhaar Card of authorized signatory (must be an Indian, even for foreign companies), PAN Card and Address Proof of all directors, , recent photograph of all directors and authorized signatory, Board Resolution or other Proof appointing authorized signatory, , bank account details, Address Proof of principal place of business
4. HUF (Hindu Undivided Family) Introduction: It is a family business setup for Hindu, Buddhist, Jain, and Sikh families, where all members manage and own property together
Documents required : PAN card of HUF, Karta’s PAN card and Aadhaar card, bank account details, and Address proof of the main place of business
5. GST Practitioner Introduction: They are the people who help businesses file GST returns, manage tax records and follow the GST rule. This registration allows an individual to officially work as a GST Practitioner
Document required: Applicant‘s photograph, Address proof of work location/office, a copy of the qualified degree and Certificate of Pension (only for retired government officials)
6. Casual taxable person Introduction: They are non-registered local individuals who occasionally supply taxable goods or services
Document required: Photo and appointment proof of the Indian authorised signatory, Proof of establishment of business, Bank account details in India, and registered address proof
7. TCS registration Introduction: The registration is for people or businesses that collect tax at source under GST. E-commerce operators usually fall into it
Document required: Registered person’s PAN card, authorised signatory’s photograph and proof of appointment, and address proof of the tax collector
8. TDS registration Introduction: The registration for the people who deduct tax at source while making payments under GST.
Documents required: drawing and disbursing officer photograph, registered person’s PAN and TAN card, authorised signatory photograph and proof of appointment, address proof of tax deductor
Suggested reading on the Difference between TDS and TCS
9. Non-resident OIDAR service provider Introduction: The registration for non-resident online service providers who supply digital or online services in India but do not have a business presence here
Document required: authorised signatory’s photograph and proof of appointment, bank account details Proof of being a non-resident service provider
10. Non-resident Taxable person Introduction: This registration is for people or businesses from outside India who occasionally sell or manage taxable goods or services in India.
Documents required: Indian authorised signatory’s photograph and proof of appointment, scanned copy of passport and VISA, Business registration number from the foreign government, bank account details, Proof of registered business address
11. United Nations (UN ) bodies or embassies: Introduction: This registration is for UN bodies and embassies to get a Unique Identification Number (UIN) so they can claim refunds on taxes paid for goods or services.
Document required: authorised signatory’s photograph and proof of appointment, bank account details in India
12. Trust, societies and clubs Introduction: It holds property for others’ benefits, society is to achieve a common goal, and a club is a group of people with shared interests. All three need GST registration if they provide taxable goods or services.
Document required: PAN card and registration certificate of the trust or society, Aadhar card & PAN card and photograph of the authorised signatory and promoters/partners, Board resolution or proof of appointment of the authorised signatory, bank account details, and registered address proof.
Suggested reading on multiple GST registrations in different states
Details Required for Documents Photo: Upload a passport-size photo in the JPEG format, up to 100 KB, which is required for GST registration Bank details: While providing bank details for GST registration, provide a cancelled cheque or a copy of your passbook/bank statement Address proof: While providing address proofs for GST registration, submit the property tax receipt, electricity bill, ownership deed, rent/lease agreement with NOC, or owner’s consent letter. Non-resident service provider proof: while providing this proof, submit documents like a business license, government clearance, or an incorporation certificate for GST registration Common mistakes to avoid during GST registration Entering the wrong PAN or business details, like name and other information, can lead to rejection Uploading blurry or incorrect documents instead of clear, valid ones delays approval. Choosing the wrong registration category (Regular, Composition, or Casual Taxable) may problem in the approval of registration The information should match all the document information, for example business address does not match the proof document submitted Not keeping up with GST rule updates can cause errors during registration. Upload the document in the correct format (JPEG/PDF), mentioned in the correct size and dimension Conclusion Overall, GST registration always aids businesses to get officially recognised with due importance in the GST system. Filling in the appropriate documents in the appropriate format helps the process move easily, avoiding rejection. A better understanding of the eligibility criteria, required documents, and the common errors to be avoided can prevent rejection.
Recommended reading on the GST registration procedure
FAQs 1. What is the turnover limit for registration under GST? Service=Annual turnover more than ₹20 lakh
Goods =Annual more than ₹40 lakh
2. Which items/services are exempt from registering for GST? Major items include Non-taxable goods like petrol and alcohol, supplies to SEZ developers, zero-rated items with 0% tax, public transport services like metro and autos, shipping of farm produce, exports outside India, transport of goods under ₹1500, and government or foreign diplomatic services
3. Can I run a company without GST registration? A startup below the set criteria of turnover or sells exempt goods can run a company without GST registration
4. What is the validity of GST registration? It has no expiry period, it can run infinite period of time if it's not surrendered or cancelled
5. How to apply for GST online? Go to the official GST website – www.gst.gov.in and apply for New Registration. ”under the service tab and fill out details. Once verified by GST officers, your GSTIN (GST Identification Number) will be issued.
.png)
-compressed.jpg)
.jpg)
.png){kind=small}
.png){kind=small}
.png){kind=small}
.png){kind=small}
-compressed.jpg)
