Essential Documents for GST Registration in India

The GST Council raised the registration limit to Rs. 40 Lakh as per announcements made on 10th January, 2019. The ceiling is Rs. 20 Lakh for businesses in North East states and Himachal Pradesh.

Previously, this limit was Rs. 20 Lakh and Rs. 10 Lakh in Himachal Pradesh and North East states.

Businesses can register themselves in the GSTN portal easily. They can also avail separate registration for different places within a state. Earlier, companies only had to make additional registration in case of different business verticals.

Individuals Who Have To Register

Various GST registration documents are required in case the individual concerned is:

• The CEO or an equivalent individual in case of a local authority or statutory body.
• Members of the Managing Committee for Association of Body or Persons.
• All members are required to submit their personal details. However, photos of only 10 members along with the Chairman are necessary.
• Trustees, Managing Trustee, or Authorised Personnel in case of a Trust.
• Directors, Managing Directors, or Authorised Personnel for a Private Ltd. or Public Ltd.
• Karta in case of Hindu Undivided Family (HUF).
• Proprietor in case of Sole Proprietorship.
• Authorised Partners, Managing Partners, or designated partners for a Partnership or LLP.

As such, all partners have to submit their personal information. However, photos of only 12 members along with the Managing Partner are necessary.

Mandatory Requirements For Registration

In some cases, businesses have to register themselves to avail the GST benefits even if they are exempt from the system.

These cases include:

• Businesses that offer services which belong to other partners companies.
• Companies that sell their products through e-commerce portals.
• E-commerce companies.
• Businesses which transport goods on behalf of others.
• Businesses which are not part of the area of operation.
• Interstate suppliers.

Specific Documents for GST registration

The above individuals have to provide their PAN compulsorily as part of the GST registration documents.

Other than PAN, here are the rest of the documents:

1. Identity Proof

Businesses can furnish any of the following documents as identity proof –

• Aadhaar
• Passport
• Voter ID
• Driving License

Any of the above documents are required for KYC verification. Not only GST, but KYC documents are mandatory to avail several financial products such as loans as well.

2. Proof of Bank Account

Businesses have to provide a scanned copy of –

• First page of bank passbook
• Cancelled cheque

Bank account proof is mandatory to avail composition scheme GST rates.

3. Address Proof

Any of the following documents are necessary as address proof –

• Municipal Khata.
• Latest utility bill (electricity, water, telephone, etc.).
• Latest property tax.
• Rental agreement or lease deed for a rented property.
• Relevant documents/certificates issued by the Government in case the business is in an SEZ.

4. Proof of Business

The GST registration documents as proof of business include –

• Registration certificate in case of a Trust.
• Memorandum of Association (MOA), Articles of Association (AOA), or registration certificate for Private Ltd. or Public Ltd.
• Registration certificate, Partnership Deed, or board resolution certificate in case of Partnership or LLP.
• Shops and Establishments Act Certificate for Sole proprietorship.

What is GST?

If you don’t know what is GST, know here. Goods & Services Tax is the new system of taxation that has amalgamated all existing taxes into one.

Providing all of the necessary documents will help businesses to go through the GST registration procedure in India without any hassle.