Documents Required for GST Registration in India

As a responsible citizen of India, you should be a responsible taxpayer. If you are a businessman and want to register for GST, you have to apply for it on the respective government portal with the required documents. However, a lot of businessmen do not want to do it by themselves as it has some complications, understanding problems, and business segment types. Sometimes, they do not understand how to fill out the form, which they need to fill out. They do not understand the essential GST registration documents to carry with them. After all, some businessmen do not take the burden on themselves. So, they can contact the companies that help fill out the forms for successful GST registration.

Who should register for GST?

According to the act implemented in 2017, GST, or Goods and Services Tax, is mandatory for business owners whose turnover is more than Rs. 40 lakh. However, businesses running in hilly regions and northeastern states of India have to register for GST when they cross a turnover of 10 lakhs.

• After following the successful procedure of filling out the form of GST application, you will get a 15-digit GST number.
• Along with the mentioned category, individuals of some other category may obtain a unique 15 digit GST number:
• The people who supply goods or services to the interstate are under the Goods and Services Tax Act, of 2017.
• Individuals who are taxable under reverse charge
• Individuals who are taxable but not residential
• The people are taxable under the tax deduction of section 37
• Individuals who provide products and services on behalf of the people who are registered taxpayers
• People who are distributors of tax input services
• E-commerce individuals of all categories require GST registration
• Aggregators who are supplying goods or providing services under a new trade or brand name
• The group of individuals who are notified by the central or state government from the GST council’s recommendations.

If any individual sells goods in the same stage with the turnover of the business is 20 lakhs, they must sign up for GST registration with the submission of proper GST registration documents. Read more

Category of GST registration:

There are various types of GST registration categories. Depending on the turnover of the business in any financial year, the category is defined. Here some of the main categories are mentioned.

• Normal scheme registration 
• Casual taxable person registration
• Nonresident taxable person registration
• Composition scheme registration
• Input service distributor registration

Let’s discuss them in short:

1. Normal scheme registration

Almost all taxpayers go under the scheme. When any individual has a yearly turnover of 20 lakhs or an established business with a turnover of 40 lakhs in any financial year will have to register for GST.

2. Casual taxable person registration

The people having casual business in a few months of the year can register under this section of GST registration. This GST number is valid for only 3 months. You can extend or renew the number if you wish. This business with the respective turnover must have to fill out the GST form to get the GST number. They have to pay advance tax assumed over the turnover. They can also apply for input tax credits if their business cannot do the taxable business in the financial year.

3. Nonresident taxable person registration

Any Indian resident who lives outside India but wants to supply goods or business products to anybody residing in India comes under GST. So, these type of businessmen needs to register for the GST under this segment. These taxpayers are called nonresident taxable persons.

These taxpayers have to follow the same criteria as mentioned in the section on casual taxpayers. This GST registration is also valid for 3 months, and it can be renewed or extended for further use in regards to the business/ goods sending requirement in India.

4. Composition scheme registration

This is a simplified taxation system whose turnover does not exceed 1.5 crore for goods or 50 lakh for services. The taxpayer has to pay the tax at a fixed rate. This taxation system is desired for simplicity of taxpaying regarding the taxation on turnover to reduce compliance for small taxpayers.

These taxpayers are not eligible for Input Tax Credit.

5. Input service distributor registration

Input service distributor (ISD) means that an office or a supplier of goods or services or both receive the tax invoices towards the recipient or input services. They will also get credit to central tax or CGST, state tax (SGST)/ and union territory tax (UTGST) or integrated Tax (IGST). 

What are the main documents required for GST registration?

• PAN Card
• Proof of identity
• Proof of business registration
• Photographs
• Address proof of the person in charge of the business
• Business establishment address proof
• Bank account statement

While providing the bank details, you can submit the canceled cheque, bank statement, or the photocopy of passbook, rent agreement, electricity bills, ownership documents, and more as per the government rules.

The documents for individuals and sole partnerships:

• The PAN Card of the owner
• The Aadhaar card of the owner
• Photograph of the owner
• Proof of address
• Proof of identity
• Bank account details

Documentations Required For Partnership and LLPs

• Partnership deed
• Pan cards of partners involved in the business
• Photograph of the partnership involved
• The proof of address of all partners
• The Aadhaar card of any authorized signatory
• Proof of appointment of the signatory
• Proof of registration of LLP
• Address proof of the business partners
• Bank details of the partners

Documents required for Hindu Undivided Families (HUFS)

• PAN card of HUF
• PAN card of Karta (Head of the family)
• Aadhar card of Karta
• Photograph of the Karta
• Office address proof of the business
• Bank account details

GST registration documents for companies

• Pan card of the company
• Incorporation certificate of Ministry Of Corporate Affairs
• Signatory appointment proof
• Article of association/memorandum
• Signatory AADHAAR Card
• Signatory PAN Card
• PAN cards of all directors
• Bank details
• Address proof of the business office
• Director’s address proof

GST registration documents for clubs of societies

• A copy of the society or club registration certificate
• PAN card details of the associated promoters or partners
• Photograph of the partners or promotors
• Proof of registered office address
• Authorization letter signed by the authorized signatory

Let’s follow the table to get the details of the documents and its image size precisely: