The GST registration process is a long one that involves business-related documents. For registration, you need to submit different types of documents according to the type of company registration.
Find out the documents required for GST registration for Sole Proprietorship or Individual, Partnership or LLP, Private Limited or Public limited or One Person Company, HUF and Society or Trust or Club.
Documents required for Sole Proprietorship / Individual
- PAN card,
- Aadhaar Card,
- Passport size photo of the sole proprietor.
- Registered Office Address proof:-
Self-owned property Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
Rented property Rent agreement and No objection certificate (NOC) from the owner of the rented property. - Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
Documents required for Partnership deed/LLP Agreement
- Documents of Partners:- PAN Card, Passport size photograph and Address Proof of Partners,
- Partnership Deed,
- PAN card of Firm,
- Registered Office Address proof:-
Self-owned property Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
Rented property Rent agreement and No objection certificate (NOC) from the owner of the rented property. - Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
- Additional documents in case of LLP– Copy of Board Resolution, Registration Certificate of the LLP
Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partner)
Documents required for Private Limited / Public Limited / One Person Company (Indian or Foreign)
- PAN Card of the company
- Registration Certificate of the Company (Certification of incorporation) given by MCA
- Memorandum of Association (MOA) /Articles of Association (AOA)
- PAN card, Passport size Photograph and Aadhaar card of all Directors,
- PAN card and Aadhaar card of the authorized signatory.
- Board Resolution or any other proof of appointing authorized signatory
- Registered Office Address proof:-
Self-owned property Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
Rented property Rent agreement and No objection certificate (NOC) from the owner of the rented property. - Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
Documents required for HUF
- PAN card of HUF
- PAN Card and Aadhaar card of Karta
- Passport size Photograph of Owner
- Registered Office Address proof:-
Self-owned property Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
Rented property Rent agreement and No objection certificate (NOC) from the owner of the rented property. - Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
Documents required for Society or Trust or Club
- Pan Card of society/Trust/Club
- Registration Certificate of society or club
- Passport size Photograph and PAN Card of Promoter/ Partners
- PAN card and Aadhaar card of the authorized signatory.
- Board Resolution or any other proof of appointing authorized signatory
- Registered Office Address proof:-
Self-owned property Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
Rented property Rent agreement and No objection certificate (NOC) from the owner of the rented property. - Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
Process of GST Registration
You can perform the process of registration online through a portal maintained by Central Govt. of India. According to GSTN, the registration process is as follows:
- The applicant will need to submit his PAN, mobile number, and email address in part A of FORM GST REG-01 on the GSTN portal or through the facilitation centre (notified by the board or commissioner).
- The PAN is verified in this portal. Email addresses and mobile numbers are verified with a one-time password (OTP). Once the verification is complete the applicant will receive an application reference (ARN) number on the registered mobile number and via email. An acknowledgment is issued to the applicant in FORM GST REG-02
- The applicant needs to fill part-B of FORM GST REG-01 and specify the application reference number. After attaching the required documents, you can submit the form.
- If additional information is required, FORM GST REG-03 is issued. The applicant needs to respond in FORM GST REG-04 with the required information within 7 working days from the date of receipt of FORM GST REG-03.
- If you have provided all the required information via FORM GST REG-01 or FORM GST REG-04, the registration certificate in FORM GST REG-06 for the principal place of business as well as for every additional place of business will be issued to the applicant. Suppose the person has multiple business verticals within a state he can file a separate application for the registration in FORM GST REG-01 for each business verticals.If the details submitted are not satisfactory, the registration application is rejected using FORM GST REG-05. The applicant who is required to deduct TDS or collect TCS shall submit an application in FORM GST REG-07 for registration. If he is no longer liable to deduct collect tax at source then the officer may cancel and communicate the cancel of registration.
It is important for businesses to register to get legal authorization for supplying any goods and services.
Common Questions around GST Registration
1) Whether the registration granted to any person is permanent?
Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended, or revoked.
2) Who is a casual taxable person?
A casual taxable person has been defined in Section 2(20) of the CGST Act, 2017. It means a person who occasionally undertakes transactions involving supply of Goods and/or services in taxable territory in the course or furtherance of business, where he has no fixed place of business.
3) Is the registration compulsory for the job worker?
No, the job worker is required to get himself registered only when complying with the terms of Section 22 and Section 25(3) of the CGST Act, 2017.
4) Who needs to register for GST?
As per Section 24 of the CGST Act, 2017, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit.
- a person making any inter-state taxable supply.
- casual taxable persons
- a person who is required to pay tax under reverse charge
- a person required to pay tax under sec 9(5)
- non-resident taxable person
- a person who is required to deduct tax under section 51
- persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise
- input service distributor
- persons who supply goods and/or services other than branded services through electronic commerce operators.
- every electronic commerce operator
- an aggregator who supplies services under his brand name or his trade name and;
- such other person or class of persons as may be notified by the Central Government or State Government on the recommendations of the GST council.
5) What are the benefits of GST registration?
Registration under Goods And Services tax regime will confer the following advantages to the business:
- Legally recognized as a supplier of goods or services.
- Proper accounting of tax paid on the input goods or services that can be utilized for payment of GST due to the supply of goods or services or both by the business.
- Legally authorized 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.
- Getting eligible to avail of various other benefits and privileges under the GST laws.
6) What are the charges for GST registration?
There is no government fee applicable on GST registration. Its free.
7) How much time does it take for GST registration?
It takes 1-2 days or a few hours if all documents are submitted with no errors.
8) Can I cancel my registration in the future?
Yes, you can cancel your registration if you are:
- Existing Taxpayer
- Migrated Taxpayer whose application for enrolment has been approved
- Migrated Taxpayer who has not filed any other form after the filing of the application for enrolment
Check out more FAQs On GST Registration
There are many aspects of this tax which people dont concentrate on but they should. If you are having issues understanding and implementing the whole process, heres an easy guide for you to know better. This complete guide will walk you through various subsets of this tax and how to implement it in your finance and accounting field.
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