List of documents required for GST registration

The Goods and Services Tax (GST), which was implemented in India from July 2017, has brought a host of changes in the taxation system of India. It has replaced a number of indirect taxes that were charged earlier on goods and services by the central and state governments. The main aim of introducing GST was to simplify and bring uniformity to the taxing system. However, individuals and companies need to first register for GST in order to enjoy its benefits and people often get confused when it comes to identifying the documents required for GST registration.

We have tried to simplify the process of GST registration for our readers by categorizing the GST registration documents required by different entities. The documents required for GST registration for an individual are different from the GST registration documents required for a private limited company.

Why GST registration is important?

According to the GST Act (Updated notification), if you run a business with an annual turnover of more than Rs 40 lakhs, then it is mandatory for you to register for GST. In the case of North-eastern states and hilly states (classified under special category states), this limit is Rs 20 lakhs. Also, the limit becomes half if you are a service provider and not a goods supplier. After registration, you can generate GST invoices to your customers.

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Documents required for GST registration of individual

Do you want to register for GST by your own name? If yes, then you will be registered as an Individual entity. Many freelancers or self-employed professionals e.g. Doctor, Lawyer etc register themselves as an individual entity. Following are the documents that you would need to submit for GST registration as an individual:

  • Aadhaar Card
  • PAN Card
  • Address Proof
  • Bank Account Details
  • Photograph (max size – 100 KB, JPEG format)

Documents required for GST registration for proprietorship

If you want to keep your business name different from your name, then you would probably need to register as a proprietorship firm. However, ensure that you go for this option only if you are the sole owner of your business. The list of GST registration documents required for proprietorship firms is the same as that of the individual.

  • Aadhaar Card
  • PAN Card
  • Address Proof
  • Bank Account Details
  • Photograph (max size – 100 KB, JPEG format)

Documents required for GST registration of partnership firm

If you have a business with two or more partners, then you would need to register as a partnership firm. The list of necessary documents a partnership firm needs for GST registration is as follows:

  • PAN Card of partners – This also includes PAN cards of the managing partner and authorized signatory.
  • Partnership deed copy
  • Photograph – This includes photographs (max size -100 KB, JPEG format) of all partners and signatories.
  • Partners’ address proof – Voter ID card, Aadhaar Card, Driving License, Passport, etc.
  • Authorized signatory’s Aadhaar Card and Proof of Appointment
  • Board resolution of LLP / Registration certificate (in case of LLP)
  • Address Proof of registered office
  • Details of Bank Account

Documents required for GST registration for private limited company

Sometimes business partners choose to register the business as a private limited company. The key benefit is that in a private limited company, the liability of the partners is limited to their shares in the firm. Below mentioned is the detailed list of necessary documents that a private limited company will need to submit for GST registration:

  • Company’s PAN card
  • Certificate of Incorporation (awarded by Corporate Affairs Ministry)
  • Articles of Association / Memorandum of Association
  • Authorized signatory’s PAN card and Aadhar card. Even if it is a foreign company or branch, the authorized signatory should be a citizen of India.
  • Address Proof (Voter ID card, Aadhar Card, Driving Licence, Passport, etc.) and PAN card of all the directors
  • Photograph – This includes photographs (max size -100 KB, JPEG format) of all partners and signatories.
  • Proof of appointment of authorized signatory
  • Address Proof of registered office
  • Details of Bank Account

The bank account details include a cancelled cheque’s copy or an extract of the bank statement/passbook. It must be uploaded in the JPEG/PDF format with a maximum size of 100KB.

Documents that qualify as address proof

For address proof, you can submit any of the following documents:

  • Copy of municipal khata
  • Copy of electricity bill
  • Property tax receipt
  • Ownership deed if it is an owned property
  • Rent/Lease agreement
  • Consent letter from the owner

We hope the above article was helpful in clearing your confusion regarding the documents required for GST registration. The process of GST registration is very simple and straight-forward, all you need to do is keep your documents and paperwork ready!

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