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Table of Content
1. Why is GST Registration Necessary?
2. Who Should Register Under GST?
3. Who should obtain compulsory registration?
4. What Are the Main Documents Required for GST Registration?
5. Which Regular Taxpayers Have to Register Under GST?
6. Category of GST Registration
7. GST Registration Documents for Individuals and Sole Proprietors
8. GST Registration Documents for Partnerships and LLPs
9. GST Registration Documents for Hindu Undivided Families (HUFs)
10. GST Registration Documents for Companies
11. GST Registration Documents for GST Practitioners
12. GST Registration Documents List for Tax Deductor/Tax Collector at Source
13. GST Registration Documents for Non-Resident Taxable Person
14. GST Registration Documents for Non-Resident Online Services Provider
15. GST Registration Documents List for Societies or Clubs
16. What Are Some Key Considerations When Submitting GST Registration?
Anyone engaged in the business of goods or services’ exceeding a certain revenue threshold is required to obtain GST registration. The following businesses must obtain a GST registration in India- businesses dealing with goods with an annual turnover exceeding Rs. 40 lakh, service-oriented businesses with a turnover over Rs. 20 lakh and businesses in specific states with a turnover over Rs. 10 lakh.
To register an eligible business, you must first know the rules and requirements of registering under the GST Act. In this article, we will discuss the documents required for GST registration. Scroll below for more.
GST registration is mandatory under Indian laws as it allows the government to collect taxes on manufacture & consumption of goods & services and ensure that businesses follow GST rules and regulations. The GST regime has brought about a unified system of taxation in India and increased transparency. To make its functioning possible, certain businesses have to mandatorily file GST returns.
Upon the completion of GST registration, the registering organisation or entity is provided with a unique 15-digit GST identification number or GSTIN. The purpose of this unique identification number is to monitor tax payments along with compliance of the registered entity by the authorities.
Once you have registered your business entity and obtained the GSTIN, you can be involved in seamless tax collection. Moreover, you can avail Input Tax Credit for any incoming supplies.
Note that obtaining a GST registration is mandatory for selling goods on an e-commerce platform, regardless of the threshold limit.
Every supplier shall be liable to be registered under this Act in the State/Union Territory from where he makes a taxable supply of goods or services or both if his aggregate turnover in a financial year exceeds following threshold limit.
Sr No. |
States |
Threshold limit (Rs. In lakhs) |
Supplier engaged exclusively in “supply of goods” |
||
1. |
Manipur, Mizoram, Nagaland, Tripura |
10 |
2. |
Uttarakhand, Sikkim, Arunachal Pradesh, Meghalaya, Puducherry, Telangana |
20 |
3. |
Other States |
40 |
Supplier engaged in “supply of services” Or Both “goods and services” |
||
1. |
Manipur, Mizoram, Nagaland, Tripura |
10 |
2. |
Other States |
20 |
Generally, the liability to register under GST arises only if aggregate turnover in the financial year is above the exemption threshold limit.
However, there are certain kinds of businesses for which GST registration is compulsory and carrying out such business without registering under GST is an absolute offence and may lead to heavy penalties.
Here is the list of individuals who should compulsorily register under GST irrespective of the size of their turnover:
Casual taxable persons making taxable supply
Any individual who is engaged in the inter-state supply of taxable goods and services
Anyone subject to taxation under reverse charge mechanisms.
Non-resident individuals making taxable supply
Input Service Distributor,
E-commerce Operators
Persons supplying through goods or services or both through ECO.
Every person supplying online information and database access or retrieval services from a place outside India to a person in India , other than a registered person
Any other individuals or groups identified by the Central or State Government based on recommendations from the GST Council
Individuals providing products or services on behalf of another registered taxpayer in any capacity (i.e Agent)
Listed below are the primary documents required for GST registration:
Aadhar Card Copy
PAN card
Identity and address proof of promoters, directors, or partners.
Bank account statement
Business registration/constitution proof
Address proof of the Business
Recent passport-size photographs
Authorised Signatory letter or Board Resolution (in case of company )
As per GST law, businesses whose net turnover is more than the threshold limit of Rs. 10 lakh, Rs. 20 lakh or Rs. 40 lakh must register as per the applicability. Based on the net turnover threshold, one must register themselves as a regular taxable person under the GST law.
However, there are certain kinds of businesses for which GST registration is compulsory and carrying out such business without registering under GST is an absolute offence and may lead to heavy penalties.
Here are some of the GST registration categories based on the turnover and nature of business:
This registration scheme is most commonly chosen by businesses with a turnover exceeding Rs. 40 lakh for goods-related businesses and Rs. 20 lakh for service providers. Here, the registered individual has to file GST returns on a monthly or quarterly basis.
This requirement is for small businesses whose aggregate turnover in the previous financial year is below Rs. 1.5 crore in case of goods for retail businesses (Rs. 75 lakhs limit in Uttarakhand and other North Eastern States). For eligible service providers having an Aggregate Annual Turnover in the preceding FY should be up to Rs.50 Lakh. The GST return filing is carried out on a quarterly basis by businesses paying tax under the Composition Scheme.
This scheme provides temporary registration for individuals occasionally supplying taxable goods or services in a state where they lack a fixed place of business.
It is designed for NRIs residing outside India but involved in the supply of taxable goods or services in India.
This is applicable to offices of a supplier receiving tax invoices for input services and distributing input tax credits to other branches of the same supplier.
The owner's Aadhaar card
PAN card of the owner
Proof of place of business
Details of bank account
Recent passport-size photographs of the owner
PAN cards for the involved partners
Partnership deed
Proof of address for the partners
Proof of Appointment of Authorised Signatory
Proof of LLP registration
Aadhaar card for any authorised signatory
Proof of the primary address of the business
Details of the bank account
Photographs of the promoter/partners
PAN card of Karta
HUF PAN card
Bank account detail
Proof of the primary address of the business
Recent passport-size photographs
Proof of Appointment of Authorised Signatory
Incorporation certificate
Corporate PAN card
Authorised Signatory’s PAN card
Proof of Appointment of Authorised Signatory
PAN card of promoters
Proof of the primary address of the company
Proof of address for all promoters
Details of the company's bank accounts
Photograph of the applicant (JPG, 100KB max size)
Address verification for the location of professional practice
Certification of the qualifying degree
Pension certificate (applicable for retired government officials)
Photograph of the drawing and disbursing officer (JPG, 100KB max size)
PAN and TAN numbers of the individual undergoing registration
Photograph of the authorised signatory (JPG, 100KB max size)
Appointment proof of the authorised signatory
Proof of address for the tax deductor or collector
Appointment proof and photo of an Indian authorised signatory
Proof of address
A scanned copy of the passport of the Non-Resident Taxable Person with VISA details
Details of bank account
Photograph of the authorised signatory (JPG, 100KB max size)
Appointment proof of authorised signatory
Indian bank account details
Proof of non-resident online service provider
Copy of the club or society's PAN card, along with those of affiliated partners or promoters
Copy of the club or society's registration certificate
Registered office address proof
Authorization application signed by signatories or the authorised signatory
Copy of the bank account statement, crossed cheque, or the first page of the passbook
Recent passport-size photographs of promoters or partners
Here are some of the key considerations while submitting documents required for GST registration:
The maximum file size for each digital document may vary, as specified on the official GST portal. For example, the maximum file size for an authorised signatory's photo is 100KB but it can go up to 2 MB for legal ownership documents.
The portal currently supports JPG or PDF formats for various document types, including the certificate of authorization, letter of authorization, and electricity bill. However, all photographs must be uploaded in the JPG format.
It is always advisable to consult the official website for a comprehensive list of documents required before initiating the registration process.
DSC under GST is an important as it is used in each and every form for the identification of the taxpayer.
You will have to make sure that all the GST registration applications must be digitally signed with the help of a Digital Signature. Therefore, it is crucial that a digital signature is acquired for the authorised individual who will be signing the application before starting off with the application process.
Image Source: indiafilings.com
To sum up, GST registration is crucial for businesses, appropriate and complete documentation helps to fasten the registration process, ensuring compliance with tax regulations. Some of the crucial documents required for GST registration include proof of identity, business address, business registration (incorporation), and bank details. Keeping these documents in hand will make the process quite smooth.
There is no cost associated with GST registration, it can be done free of cost.
Yes, a person with an occasional business can receive a GST number if he or she can fulfil the eligibility criteria.
The turnover limit for GST registration entirely depends on the location and the nature of your business. The turnover limit is Rs. 40 lakh for businesses engaged with retail businesses and Rs. 20 lakh for service providers. For the special category, the turnover limit is Rs. 10 lakh for both goods and services-oriented businesses.
Before you apply for a GST Registration as a normal taxpayer, it is mandatory to obtain a PAN.
You can sign your application using a Digital Signature Certificate (DSC) or the Aadhaar-based E Sign facility.
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