Documents required for GST registration

As a business owner, it is beneficial to understand how to register for GST as the laws are subject to change at any time. To do this, you must provide the required documents for GST registration, such as a PAN card, Aadhar card, and proof of address.

Here is a list of the GST registration documents that you must provide based on your business type.

Who should register for GST?

According to the 2017 Goods and Services Tax (GST) Act, businesses having a turnover of Rs. 40 lakh or more are required to register for GST. The threshold for GST registration in northeastern and hill states is Rs. 10 lakh. In addition, the following individuals must register for GST and obtain a unique 15-digit GSTIN:

• Individuals making the inter-state supply of taxable goods and services
  
• Individuals with taxability under reverse charge
  
• Non-resident taxable individuals
  
• Individuals eligible for tax deduction under section 37
  
• Individuals who provide products or services on behalf of another registered taxpayer in any way
  
• Individuals acting as distributors of input service
• All e-commerce operators
• Aggregators supplying services under a new brand or trade name
• Any other individual or group of individuals notified by the Central or State Government as per the GST Council's recommendations

You need to sign up for GST if you sell goods within the same state and your annual turnover is more than Rs. 20 lakh. The same goes for service providers within the same state who have annual turnovers of Rs. 40 lakh. Also, suppliers within the same state must sign up for GST.

What are the main documents required for GST registration?

The main documents for GST registration include:

• PAN card
• Proof of business registration
• Proof of identity
• Photographs
• Address proof of persons in charge
• Business's address proof
• Bank account statements
  

You can prove your bank details through a bank statement, cancelled cheque, or an extract from your passbook. Similarly, an address proof can take the form of an electricity bill, rent agreement, or ownership documents.

Additional Read: What is GSTIN number?
 

GST registration documents for individuals and sole proprietors

• Owner's PAN card
• Owner's Aadhaar card
• Owner's photograph
• Proof of address
• Bank account details

GST registration documents for partnerships and LLPs

• Partnership deed
• PAN cards of partners involved
• Photographs of partners involved
• Address proof of partners involved
• Aadhaar card of any authorised signatory
• Signatory's proof of appointment
• LLP proof of registration
• Bank details
• Business' principal address proof

GST registration documents for Hindu Undivided Families (HUFs)

• HUF's PAN card
• Karta's (patriarch of the family) PAN card
• Owner's photograph
• Bank detail
• Business' principal address proof

GST registration documents for companies

• Company PAN card
• The Ministry of Corporate Affairs incorporation certificate
• Memorandum/ articles of association
• Signatory's appointment proof
• Signatory's PAN card
• Signatory's Aadhaar card
• PAN card of all directors
• Address proof of all directors
• Bank details
• Business' principal address proof

GST registration documents for societies or clubs

• A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN.
• A copy of the club or society's registration certificate
• A copy of the club or society's PAN card and that of associated partners or promoters
• Photograph of partners or promoters
• A copy of bank account statement/ crossed cheque/ passbook's first page
• Proof of registered office's address
• Authorisation letter signed by authorised signatory/ signatories

GST registration documents for private limited company

Below are the documents needed for the GST registration for a private limited company:

• Certificate of Incorporation: Document proving the company's legal existence.
• PAN Card of the Company: Essential for tax identification purposes.
• Memorandum of Association (MoA) and Articles of Association (AoA): Outlines company objectives and operational rules.
• Photos of Stakeholders: Identification of promoters or partners.
• Photo of Authorised Signatory: Identification of the individual authorised to sign on behalf of the company.
• Proof of Appointment of Authorised Signatory: Document confirming the appointment of the signatory.
• Identity and Address Proof of Directors: Verification of directors' identities and addresses.
• Proof of Principal Place of Business: Document establishing the company's main location.
• Bank Account Details: Information about the company's bank account for transactions and tax purposes.

Documents required for GST based on the nature of business activity company

 1. Normal Taxpayer Registration:

• PAN card of Company (if applicable)
• Certificate of incorporation or proof of business constitution
• MOA/AOA (if applicable)
• PAN and Aadhaar card of authorized signatory
• PAN and address proof of directors/partners
• Photographs of directors and authorised signatory
• Board resolution appointing authorised signatory
• Bank account details
• Address proof of principal place of business

2. GST Practitioner Enrolment:

• Applicant's photo
• Address proof of professional practice location
• Proof of qualifying degree
• Pension certificate (if applicable)

3. TDS Registration:

• Photo of drawing and disbursing officer
• PAN and TAN number
• Photo of authorised signatory
• Proof of appointment of authorised signatory
• Address proof of tax deductor

4. TCS Registration (E-commerce Operators):

• PAN number
• Photo of authorized signatory
• Proof of appointment of authorised signatory
• Address proof of tax collector

5. Non-resident OIDAR Service Provider:

• Photo of authorised signatory
• Proof of appointment of authorised signatory
• Bank account in India
• Proof of non-resident online service provider

6. Non-resident Taxable Person (NRTP):

• Photo and proof of appointment of Indian-authorised signatory
• Passport copy with VISA details (individual NRTP)
• Unique identification number for business entities
• Bank account in India
• Address proof

7. Casual Taxable Person:

• Photo and proof of appointment of Indian-authorised signatory
• Proof of business constitution
• Bank account in India
• Address proof

8. UN Bodies/Embassy:

• Photo of authorized signatory
• Proof of appointment of authorised signatory
• Bank account in India

Key considerations while submitting documents required for GST registration

1. File Size: Ensure digital documents meet specified size limits, varying by document type.
2. Document Format: Upload documents in JPG or PDF formats, adhering to portal guidelines.
3. Official Website: Refer to the official GST website for a definitive document checklist.
4. Digital Signature: Acquire a Digital Signature Certificate (DSC) for the authorised signatory to digitally sign all registration applications, ensuring compliance and authentication.