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Published on:
December 26, 2022
By
Tanisha

Documents required for GST registration

The Goods and Services Tax (GST) is an indirect tax paid on the purchase of goods and services. Upon GST registration, the supplier receives a 15-digit GST identification number known as a "GSTIN" as well as a certificate of registration. This number is used by the tax authorities to monitor tax payments as well as the registered body's regulations. GST registration is not tax specific, hence there is a single registration for all taxes.

A GST registration number is required for any business that intends to supply goods and services and has an annual aggregate turnover of more than Rs 40 lakhs. Furthermore, regardless of the threshold limit for obtaining a GST registration, selling goods on an e-commerce platform requires GST registration.

List of documents needed for GST registration

For individuals and sole proprietors

1. PAN card and Aadhar card of the owner

2. A photograph of the owner

3. Bank account information

4. Proof of address

Self-owned property

Rented property

Documents required for GST registration

For partnerships and Limited Liability Partnerships(LLPS)

1. PAN cards of the participating partners

2. Photographs of the participants

3. Address verification for all partners involved

4. Any authorized signatory's Aadhar card

5. Proof of appointment for the signatory

6. Bank account information

7. Evidence of the company's primary address

For Hindu Undivided Families(HUFs)

1. PAN card for HUF

2. PAN card of Karta (the family patriarch)

3. Photograph of the owner

4. Bank information

5. Proof of the main address of the business

For companies and enterprises

1. PAN card for the company's certificate of incorporation from the Ministry of Corporate Affairs Memorandum/Articles of Association.

2. Appointment proof for the signatory

3. PAN card and Aadhar card of the signatory

4. PAN cards of all the directors

5. All director's addresses must be verified

6. Bank account information

7. Proof of the primary address of the business

For a society or a club

1. A copy of the registered certificate for the club or society.

2. A copy of the PAN card of the club or society, as well as the PAN cards of any associated partners or promoters.

3. One of the partners or promoter's photograph

4. A copy of the first page of the bank account statement, crossed cheque or passbook.

5. Proof of registered office address

6. Authority letter signed by an authorized signatory is needed.

For local authorities

1. Aadhar card and PAN card of the respected officer

2. Photo of respected officer

3. PAN card of Government department/statutory body/local authority

4. Letter of authorization

5. Proof of principal place of business

Who should register for GST

All businesses that offer goods and have a revenue of more than Rs 40 lakhs in a financial year must register as a normal taxable person. However, in special category states, the turnover limit is INR 20 lakhs for manufacturers and INR 10 lakhs for service providers. If we have a business in the north-eastern states of Jammu and Kashmir, Himachal Pradesh, or Uttarakhand, the limit is Rs. 10 lakh. The list of enterprises for which GST registration is compulsory regardless of sales:

1. Casual taxable person/Input service distributor

2. Non-resident taxable person

3. Inter-state supplier of goods and services

4. Supplier of goods through an e-commerce portal

5. Any service provider

6. Must pay tax under the reverse charge method

7. TDS/TCS deductor.

8. Online data access or retrieval service provider

Procedure for GST Registration process in India

Step 1: The first step is to fill out the application form and for the same they should visit the GST portal. Also, the taxpayer needs to create a username and a password.

Step 2: The applicant needs to click on 'New User Login' and press 'Continue' to register themselves.

Step 3: The applicant must fill out the required details on the GST portal, such as providing an email address, and a mobile phone number, selecting the appropriate state and district, entering business information, and so on.

Step 4: Enter the OTP sent to your email id and mobile number. Click the "Proceed" button once all of the information has been entered.

Step 5: The Temporary Reference Number (TRN) will then appear for the applicant on the screen. The applicant must reopen the GST portal after obtaining it and select "Register" from the "Taxpayers" option.

Step 6: Enter the TRN selected and the captcha details. Click on the 'Proceed button' thereafter.

Step 7: An applicant will receive an OTP on the maid ID and the registered mobile number. The status of the application will be shown. Click on the edit icon, which will be on the right side of the page.

Step 8: On the next page there will be various sections, where all the relevant details are required to be filed along with the necessary documents.

Step 9: Check the declaration on the "verification" page before submitting the application. The application can be submitted through a variety of techniques, including e-signing and electronic verification codes.

Step 10: When the process is finished, a completion message will appear on the screen. The ARN will be sent to the GST applicant's registered mobile phone number and email address.

Step 11: Check the status of the Application Reference Number(ARN) on the GST portal.

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Updated on:
March 16, 2024