Documents Required for GST Registration

Last Update Date : August 13, 2018

Documents required for GST registration

The document checklist for GST Registration differs for each type of business. PAN (Permanent Account Number) is compulsory to apply for GST Registration (except for non-resident). Every person categorized as taxable person under GST are supposed to obtain GST Registration.

The following Documents are Required for GST Registration:

In Case of Sole Proprietorship / Individual

Documents Required for Individual

  • PAN card and Identity Proof of the Individual
  • Copy of cancelled cheque or bank statement
  • Declaration to comply with the provisions

Registered Office Documents

  • Copy of electricity bill/landline bill, water bill
  • Rent agreement (for rented premises)
  • NOC (No Objection Certificate) of owner

In Case of Private Limited Company (Pvt. Ltd.) / Public Company (Limited Company) / One Person Company (OPC)

Company Documents

  • PAN card of the company
  • Registration Certificate of the company
  • Memorandum of Association (MOA) /Articles of Association (AOA)
  • Copy of Bank Statement
  • Copy of Board Resolution

Documents Related to Director

  • PAN and ID (Identity Proof) of Directors

Documents for Registered Office

  • Copy of electricity bill/landline bill, water bill
  • Rent Agreement (for rented premises)
  • NOC (No Objection Certificate) from the owner

In Case of Normal Partnerships

Documents for Partnership

  • PAN card of the Partnership
  • Partnership Deed
  • Copy of Bank Statement

Partner Related Documents

  • PAN and ID proof of designated partners

Documents Required for Registered Office

  • Copy of electricity bill/landline bill, water bill
  • Rent Agreement (for rented premises)
  • NOC (No Objection Certificate) from the owner

In Case of Limited Liability Partnerships (LLP)

LLP documents

  • PAN card of the LLP
  • Registration Certificate of the LLP
  • LLP Partnership agreement
  • Copy of Bank Statement of the LLP
  • Declaration to comply with the provisions
  • Copy of Board Resolution

Designated Partner Related Documents

  • PAN and ID proof of designated partners

Registered Office Documents

  • Copy of electricity bill/landline bill, water Bill
  • NOC of the owner
  • Rent agreement (for rented premises)

In Case of Foreign Company

  • Proof of Constitution of Business – Certificate for Establishment
  • Photo of Stakeholder (Promoter / Partner) – Photo of the Promoter / Partner
  • Photo of the Authorised Signatory
  • Proof of appointment of Authorised Signatory – Letter of Authorisation
  • Copy of resolution passed by BoD / Managing Committee and Acceptance letter

Registered Office Documents

  • Electricity bill, Legal ownership,
  • Municipal Khata copy,
  • Property Tax Receipt,
  • Rent / Lease agreement,
  • Rent receipt with NOC (In case of no / expired agreement)

In Case of Hindu Undivided Family

  • Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
  • Photo of the Authorised Signatory
  • Proof of appointment of Authorised Signatory – Letter of Authorisation
  • Copy of resolution passed by BoD / Managing Committee and Acceptance letter

Registered Office Documents

  • Electricity bill, Legal ownership,
  • Municipal Khata copy,
  • Property Tax receipt,
  • Rent / Lease agreement,
  • Rent receipt with NOC (In case of no/expired agreement)

Documents Required in Case of Local Authority

  • Proof of Constitution of Business – Any proof substantiating Constitution
  • Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
  • Photo of the Authorised Signatory
  • Proof of appointment of Authorised Signatory – Letter of Authorisation
  • Copy of resolution passed by BoD/ Managing Committee and Acceptance letter

Registered Office Documents

  • Electricity bill, Legal ownership,
  • Municipal Khata copy,
  • Property Tax receipt,
  • Rent / Lease agreement,
  • Rent receipt with NOC (In case of no/expired agreement)

In Case of Society / Trust / Club

  • Proof of constitution of business (any one) – Registration Certificate, Any proof substantiating Constitution
  • Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
  • Photo of the Authorised Signatory
  • Proof of appointment of Authorised Signatory – Letter of Authorisation
  • Copy of resolution passed by BoD / Managing Committee and Acceptance letter

Registered Office Documents

  • Electricity bill,
  • Legal ownership,
  • Municipal Khata copy,
  • Property Tax receipt,
  • Rent / Lease agreement, Rent receipt with NOC (In case of no / expired agreement)

Documents required by a Statutory Body

  • Proof of Constitution of Business – Any proof substantiating Constitution
  • Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
  • Photo of the Authorised Signatory
  • Proof of appointment of Authorised Signatory – Letter of Authorisation
  • Copy of resolution passed by BoD / Managing Committee and Acceptance letter

Registered Office Documents

  • Electricity bill,
  • Legal ownership,
  • Municipal Khata copy,
  • Property Tax receipt,
  • Rent / Lease agreement, Rent receipt with NOC (In case of no/expired agreement)

What is Suo Moto Registration?

When a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in enforcement wings of their respective State / Central Tax Department, can initiate the process of generation and allotment of Temporary ID through the Suo Moto Registration facility available to them in back office GST portal.

Documents required for registration

  • Voter ID
  • Passport
  • Aadhar Card
  • Any other Document

Photographs (wherever mentioned in the Application Form)

The below mentioned persons are supposed to provide their photographs:

  • In a Proprietary Concern – Proprietor
  • In a Partnership Firm / LLP – Managing/Authorized/Designated Partners
  • HUF – Karta
  • Company – Managing Director or the Authorised Person

Business Registration Document / Constitution of Taxpayer

Every entity should submit proof of business registration except proprietorship. The reason is that the proprietor and proprietorship are seen as the same legal entity.

  • Partnership deed is required in case of Partnership firm.
  • Registration Certificate/ Proof of Constitution is required for entities such as Society, Government Department, Trust, Local Authority, Club, Statutory Body, Association of Person or Body of Individual and others.
  • Incorporation Certificate from MCA (Ministry of Corporate Affairs) is needed in case of LLP or company.

Address Proof for Principal / Additional Place of Business

You have to provide Address Proof for every place of business stated in the GST registration application. You can submit the below mentioned documents as Address Proof:

In case of own premises

  • You can furnish latest Property Tax Receipt, Municipal Khata copy or a copy of Electricity Bill.

In case of rented or leased premises

  • You have to provide a copy of the valid rental agreement along with any document in support of the ownership of the premises such as latest Property Tax Receipt, Municipal Khata copy or a copy of Electricity Bill.
  • In case you do not have rental agreement or lease deed, then an affidavit to that effect along with any document in support of the possession of the premises such as copy of electricity bill is what you need.

In case of SEZ (Special Economic Zone) Premises

  • If your principal place of business is in SEZ zone, then you will have to attach documents/certificates issued by Government of India.

In case of others

  • You require a copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.  These documents apply to shared properties too.

Proof Related to Bank Account

You require the following:

  • Scanned copy of the first page of bank passbook
  • Opening page of bank passbook held either in name of proprietor or business concern having the following:
    Account Number
  • Name of Account Holder
  • MICR, IFSC and branch details

Digital Signature Certificate (DSC)

Every application for GST Registration requires Class 2 Digital Signature.  Person, who is authorized to sign the GST registration application,should possess Digital Signature before starting the application process.

The following people are required to have a valid Class 2 Digital signature and are the signing authorities:

Type of Applicant Class 2 Digital Signature Required for
Partnership Managing or Authorised Partners
HUF Karta
Proprietorship Proprietor
Private Limited Company Managing or Whole-time Directors
Public Limited Company Managing or Whole-time Directors
Society/ Trust/ Club/ AOP Members of Managing Committee
Public Sector Undertaking Managing or Whole-time Directors
Government Department Person-in-Charge
Unlimited Company Managing or Whole-time Directors
Statutory Body CEO or Equivalent
Local Authority CEO or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Limited Liability Partnership Designated Partners
Others (specify) Person-in-Charge

Benefits of Registration

  • Legal recognition as a supplier of goods or services
  • Proper accounting of taxes paid on the input goods or services
  • Legal authority to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients
  • Legal eligibility for various benefits and privileges under GST laws
  • Higher efficiency with regards to the neutralization of taxes
  • Authorization to a taxpayer to collect tax on behalf of the Government

Consequences of Non-registration

The consequences of non-compliance of GST can lead to various penalties and prosecution. Apart from these, there are several disadvantages of non-registration such as:

  • Registered persons are not eligible to trade with unregistered persons due to reverse charge of tax and negative impact on the cash flow
  • The unregistered person is not eligible for Input Tax Credit
  • In fact, a penalty of Rs 10,000 will be imposed for supplying of goods without registering

Therefore, the prosecution process can be harsher than compared to mere pecuniary penalties.

Frequently Asked Questions

1. Do I need to submit hard copies of any documents?

Answer: No, you do not as the new registration is paperless.

2. Can I save my new registration application?

Answer: Yes, new registration applications can be saved in the system for 15 days from the moment the Transaction Reference Number (TRN) is generated. Sections of the applications will only be saved once you fill in all the mandatory details within a section and click SAVE & CONTINUE.

3. How many Authorised Signatories can I add in the form?

Answer: A maximum of 10 authorised signatories can be added.

4. What is the validity of GST registration?

Answer: GST registration does not have an expiry date. Hence, a GST registration will be valid until it is cancelled, surrendered or suspended. Only GST registration for non-resident taxable persons and casual taxable person have a validity period that is fixed by the Authorities while issuing the GST registration certificate.

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