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:
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.
The below mentioned persons are supposed to provide their photographs:
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.
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:
You require the following:
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|
|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|
|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|
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:
Therefore, the prosecution process can be harsher than compared to mere pecuniary penalties.
Answer: No, you do not as the new registration is paperless.
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.
Answer: A maximum of 10 authorised signatories can be added.
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.