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Documents Required for GST Registration

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Documents Required for GST Registration
February 02, 2024

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?

17. Digital Signature

18. FAQs on Documents Required for 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. 

Why is GST Registration Necessary?

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.

Who Should Register Under GST?

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.

Threshold Limit for registration:

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.

Who should obtain compulsory registration?

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) 

What Are the Main Documents Required for GST Registration?

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 )

Which Regular Taxpayers Have to Register Under GST?

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.

Category of GST Registration

Here are some of the GST registration categories based on the turnover and nature of business:

  • Normal Scheme Registration: 

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.

  • Composition Scheme Registration: 

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.

  • Casual Taxable Person Registration: 

This scheme provides temporary registration for individuals occasionally supplying taxable goods or services in a state where they lack a fixed place of business.

  • Non-resident Taxable Person Registration:

It is designed for NRIs residing outside India but involved in the supply of taxable goods or services in India.

  • Input Service Distributor Registration: 

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.

GST Registration Documents for Individuals and Sole Proprietors

  • 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

GST Registration Documents for Partnerships and LLPs

  • 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

GST Registration Documents for Hindu Undivided Families (HUFs)

  • 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

GST Registration Documents for Companies

  • 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

GST Registration Documents for GST Practitioners 

  • 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)

GST Registration Documents List for Tax Deductor/Tax Collector at Source

  • 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

GST Registration Documents for Non-Resident Taxable Person

  • 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

GST Registration Documents for Non-Resident Online Services Provider

  • 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

GST Registration Documents List for Societies or Clubs

  • 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

What Are Some Key Considerations When Submitting GST Registration?

Here are some of the key considerations while submitting documents required for GST registration:

  • File Size Consideration: 

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.

  • Document Format Guidelines: 

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.

  • Official Website Checklist:

It is always advisable to consult the official website for a comprehensive list of documents required before initiating the registration process.

Digital Signature

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. 

FAQs on Documents Required for GST Registration

  1. What is the cost of GST registration?

    2. There is no cost associated with GST registration, it can be done free of cost.

  2. Can a person with an occasional type of business get a GST number?

    3. Yes, a person with an occasional business can receive a GST number if he or she can fulfil the eligibility criteria.

  3. What is the turnover limit for GST registration?

    4. 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.

  4. Is Permanent Account Number (PAN) compulsory required to register under GST?.

    5. Before you apply for a GST Registration as a normal taxpayer, it is mandatory to obtain a PAN.

  5. If the entire registration process is paperless, how will I sign my application?

    6. You can sign your application using a Digital Signature Certificate (DSC) or the Aadhaar-based E Sign facility.

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Francis Rodrigues Francis Rodrigues

Francis Rodrigues has a decade long experience in the insurance sector, and as SVP, E-Commerce and Digital Marketing, HDFC Life, manages the online sales channel, as well as digital and performance marketing. He has had hands-on experience in setting up sales channels and functional teams from scratch over a career spanning 2 decades.

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Vishal Subharwal Vishal Subharwal

Vishal Subharwal heads the Strategy, Marketing, E-Commerce, Digital Business & Sustainability initiatives at HDFC Life. He is responsible for crafting and ensuring successful implementation of the overall organisation strategy.

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