Documents Required for GST Registration: Choose the Right Documents for GST Registration

Documents Required for GST Registration – A Complete Guide to the Documents Required

GST or Goods and Services Tax is a comprehensive indirect tax levied on India’s supply of goods and services. It has replaced many other indirect taxes such as VAT, service tax, excise duty, etc. GST aims to simplify the tax system, eliminate tax cascading, widen the tax base, and improve compliance.

If you are a supplier of goods or services in India, you may need to register for GST if your annual turnover exceeds Rs.20 lakh (Rs.40 lakh or Rs.10 lakh, as may vary depending upon state and kind of supplies). GST registration is mandatory for certain categories of suppliers such as inter-state suppliers, e-commerce operators, casual taxable persons, etc. GST registration will enable you to collect GST from your customers, claim input tax credit on your purchases, and file GST returns.

GST Registration Threshold Limitations and Documents Required for GST Registration Documents

• GST enrollment is the process of carrying a unique identification number for a business that supplies goods or services or both in India. GST enrollment has certain limitations that affect the eligibility, compliance, and benefits of the registered taxpayers. Some of the limitations are – GST enrollment is mandatory for businesses whose periodic development exceeds a certain threshold limit, which varies depending on the state or union home and the nature of force ( goods or services or both).
• The threshold limit for GST enrollment is Rs.40 lakhs for normal order countries and Rs.20 lakhs for special order countries for the force of goods and Rs.20 lakhs for normal order countries and Rs.10 lakhs for special order countries for the force of services still, some countries have decided for different threshold limits as per their request and the recommendations of the GST Council – GST enrollment is also mandatory for certain orders of businesses irrespective of their development, similar assenter-state suppliers, e-commerce drivers, casual taxable persons, non-resident taxable persons, persons liable to abate or collect duty at source, persons supplying goods or services on behalf of others, etc.
• GST enrollment is voluntary for businesses whose development doesn’t exceed the threshold limit, but they’ve to misbehave with all the vittles of GST law once they conclude enrollment. They cannot cancel their enrollment once from the date of enrollment – GST enrollment has counteraccusations for the input duty credit( ITC) claim and duty liability of the registered taxpayers.
• Registered taxpayers can claim ITC on their purchases from other registered suppliers, subject to certain conditions and restrictions. They also have to charge and collect GST on their outside inventories and pay it to the government within the specified time limit. They’ve to file regular returns and maintain proper records and accounts as per GST law.
• GST enrollment has benefits for registered taxpayers as well as frugality. It helps in creating a livery and transparent duty system that eliminates cascading of levies and reduces duty elusion. It also facilitates trade and commerce within and outside the country by simplifying compliance procedures and reducing sale costs. It also enhances the competitiveness and effectiveness of the businesses by furnishing them with a position playing field.

In this blog post, we will guide you through the step-by-step process of GST Registration Online on the GST portal. The GST Registration Process is simple and can be completed within a few days. Let’s get started!

Step 1: Visit the GST portal and click on ‘Register Now’ under ‘Services’.

The first step is to visit the official GST Registration Portal at gst.gov.in and click on the “Services” tab. Then, click on the “Registration” option and select “New Registration” for. This will take you to Part A of the registration application.

Step 2: Select “New Registration” for GST Registration Requirements and fill in the details such as state, district, business name, PAN, email, and mobile number.

In Part-A of the application, you need to select ‘New Registration’ radio button and choose “Taxpayer” from the drop-down menu under ‘I am a’. Then, you need to select your state and district from the drop-down menu. Next, you need to enter your legal name as per PAN and your PAN number. You will also need to enter your email address and mobile number where you will receive OTPs for verification. Please note that you don’t have to enter your email id or mobile number if your contact details are linked to PAN. You will receive OTPs on the registered email id and mobile number or PAN-linked contact details. After entering all the details, click on “Proceed”.

Step 3: Verify the OTP received on the email and mobile number and get the Temporary Reference Number (TRN).

After clicking on “Proceed”, you will receive two OTPs on your email, mobile number or PAN-linked contact details. You need to enter both OTPs in the respective boxes and click on “Continue”. If you have not received the OTPs, you can click on ‘Resend OTP’. Once you verify the OTPs, you will receive a 15-digit Temporary Reference Number (TRN) on your screen. This will also be sent to your email, mobile number or PAN-linked contact details. Note down the TRN as you will need it to complete Part-B of the application within 15 days.

Step 4: Log in with the TRN and fill out Part B of the GST registration application with details such as business address, bank account, authorized signatory, etc.

Once you have obtained the TRN, you will need to log in with it on the GST portal. Go to gst.gov.in again and click on the ‘Services’ tab. Then, click on the “Registration” option and select “New Registration“. This time, select the “Temporary Reference Number (TRN)” radio button and enter your TRN. You will also need to enter the captcha code and click on “Proceed”. You will receive another OTP on your email, mobile number and PAN-linked contact details. Enter the OTP and click on “Proceed”. You will see a dashboard with the status of your application. Click on the edit icon under the “Action” column to fill out Part-B of the application.

Part B of the application consists of 10 sections where you need to provide various details about your business such as:

• Business details for GST: Here, you need to enter your trade name (if any), constitution of business (such as proprietorship, partnership, company, etc.), state jurisdiction, center jurisdiction, sector/circle/ward/charge/unit, etc.
• Promoter/Partner: Here, you need to enter the details of the promoter or partner of the business such as name, PAN, Aadhaar, date of birth, mobile number, email id, gender, designation, etc. You also need to upload a photograph and a proof of identity such as PAN card, passport, driving license, etc.
• Authorized signatory for GST: Here, you need to enter the details of the person who is authorized to sign the GST application and other documents on behalf of the business. The details are similar to the promoter/partner section. You also need to upload a letter of authorization or a copy of the board resolution in case of a company.
• Authorized representative: Here, you can enter the details of a GST practitioner or any other person who is authorized to act as your representative for GST matters. This is optional and you can skip this section if you don’t have an authorized representative.
• Principal place of business: Here, you need to enter the address and contact details of your principal place of business where you conduct your business activities. You also need to upload proof of address such as an electricity bill, rent agreement, property tax receipt, etc.
• Additional place of business: Here, you can enter the details of any additional place of business where you conduct your business activities such as branch office, warehouse, godown, etc. This is optional and you can skip this section if you don’t have any additional place of business.
• Goods and services: Here, you need to enter the details of the goods and services that you supply or intend to supply under GST. You can search for the relevant HSN code for goods and SAC code for services from the list provided on the portal. You can add up to 5 goods and 5 services to this section.
• Bank account for GST: Here, you need to enter the details of your bank account such as account number, IFSC code, type of account, etc. You also need to upload proof of bank account such as bank statement, passbook, cheque, etc.
• State-specific information: Here, you need to enter some state-specific information such as professional tax registration number, state excise license number, etc. This is optional and may vary depending on your state.
• Verification: Here, you need to verify and declare that all the information and documents provided by you are true and correct. You can verify your application using any of the following methods:
  • Electronic verification code (EVC): You will receive an EVC on your registered mobile number or PAN-linked contact details. Enter the EVC and click on “Verify”.
  • Electronic signature (E-sign): You will be redirected to the Aadhaar authentication portal where you will need to enter your Aadhaar number and OTP received on your Aadhaar-linked mobile number. Click on “Verify” after entering the OTP.
  • Digital Signature Certificate (DSC): You will need a valid DSC registered with the GST portal. Select your DSC from the list and click on “Sign”.

Step 5: Upload GST Registration Documents – GST Registration Checklist including proof of identity, proof of address, proof of business, etc.

After filling out all the sections in Part B of the application, you need to upload the Documents required for GST registration as per your type of business. List of documents required for GST Registration:

• PAN card of the applicant
• Aadhaar card of the applicant
• Proof of constitution of business, such as partnership deed, memorandum of association (MOA), articles of association (AOA), certificate of incorporation (COI), etc.
• Proof of identity and address of promoters/partners such as PAN card, passport, driving license, voter id card, etc.
• Proof of address and ownership of principal place(s) and additional place(s) of business such as electricity bill, rent agreement, property tax receipt,
• Proof of bank account details such as bank statement, passbook,
• Letter of authorization or board resolution for authorized signatory
• Any other documents as applicable

Category-wise documents required for GST registration Checklist – 1

GST Registration Documents – Sole proprietor or Individual

1. – PAN card of the owner
2. – Aadhar card of the owner
3. – Photograph of the owner (in JPEG format, maximum size – 100 KB)
4. – Bank account details*
5. – Address proof**

Documents Required for GST registration – Partnership Firm or Limited Liability Partnership (LLP)

1. – PAN card of all partners (including managing partner and authorized signatory)
2. – Copy of partnership deed
3. – Photograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
4. – Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
5. – Aadhar card for authorized signatory
6. – Proof of appointment of authorized signatory
7. – In the case of LLP, registration certificate / Board resolution of LLP
8. – Bank account details
9. – Address proof of principal place of business**

Documents Required for GST registration – Company (Public LTD/ Private LTD/ Indian/ Foreign LTD)

1. – PAN card of the Company
2. – Certificate of incorporation given by Ministry of Corporate Affairs
3. – Memorandum of Association / Articles of Association
4. – PAN card and Aadhar card of the authorized signatory. The authorized signatory must be Indian even in case of foreign companies/branch registration
5. – PAN card and address proof of all directors of the Company
6. – Photograph of all directors and authorized signatory (in JPEG format, maximum size – 100 KB)
7. – Board resolution appointing an authorized signatory / Any other proof of appointment of an authorized signatory (in JPEG format / PDF format, maximum size – 100 KB)
8. – Bank account details*
9. – Address proof of principal place of business**

Documents Required for GST registration – Hindu Undivided Family (HUF)

1. – PAN card for HUF
2. – PAN card and Aadhar card of Karta
3. – Photograph of the owner (in JPEG format, maximum size – 100 KB)
4. – Bank account details*
5. – Address proof of principal place of business**

Documents Required for GST registration – Checklist – 2

• Documents Required for GST registration for GST practitioner

1. – Photo of the applicant (in JPG format, maximum size – 100 KB)
2. – Address proof of the place where professional practice takes place
3. – Proof of qualifying degree (Degree certificate)
4. – Pension certificate (only in case of retired Government officials)

• Documents Required for GST registration for TDS registration

1. Photo of the drawing and disbursing officer (in JPG format, maximum size – 100 KB)
2. – PAN and TAN number of the person being registered
3. – Photo of the authorized signatory (in JPG format, maximum size – 100 KB)
4. – Proof of appointment of authorized signatory
5. – Address proof of Tax Deductor

• Documents Required for GST Registration for Normal Taxpayer

1. – PAN card of the Company (only in the case of the company)
2. – Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business
3. – Memorandum of Association / Articles of Association (only in case of company)
4. – PAN card and Aadhaar card of the authorized signatory. Authorized signatory must be Indian even in case of foreign companies / branch registration
5. – PAN card and address proof of all directors of the Company (partners in case of firm)
6. – Photograph of all directors and authorized signatory (in JPG format, maximum size – 100 KB)
7. – Board resolution appointing an authorized signatory / Any other proof of appointment of an authorized signatory (in JPEG format / PDF format, maximum size – 100 KB)
8. – Bank account details*
9. – Address proof of principal place of business**

• Documents Required for GST Registration for Non-resident OIDAR Service Providers For online service providers not having any place of business in India

1. – Photo of the authorized signatory (in JPG format, maximum size – 100 KB)
2. – Proof of appointment of authorized signatory
3. – Bank account in India*
4. – Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued in India or any other foreign country)

• Documents Required for GST registration for Casual taxable persons For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India 

1. – Photo and Proof for the appointment of an Indian authorized signatory
2. – Proof of constitution of business
3. – Bank account in India*
4. – Address proof**

Click here to Download Documents Required for GST registration PDF

Step 6: Submit the application and get the Application Reference Number (ARN).

After uploading all the documents and verifying your application using EVC/E-sign/DSC method, you need to submit your application by clicking on the ‘Submit’ button. You will receive an acknowledgement message on your screen with the Application Reference Number (ARN). This will also be sent to your email, mobile number or PAN-linked contact details. Note down the ARN as you will need it to track the status of your application.

Step 7: Track the status of the application and receive the GSTIN and GST Registration certificate once approved.

After submitting your application, you can track the status of your application on the GST portal. Go to [gst.gov.in] again and click on the Services tab. Then, click on the “Registration” option and select ‘Track Application Status’. Enter your ARN and captcha code and click on “Search”. You will see the current status of your application such as ‘Pending for verification’, ‘Approved’, ‘Rejected’, etc. Once your application is approved, you will receive your GSTIN and GST certificate on your email and mobile number and PAN-linked contact details. You can also download your GST certificate from the portal by logging in with your GSTIN and password.

Conclusion of GST Registration Documents

We hope this blog post has helped you understand how to register for GST in India online. GST registration is a simple and quick process that can be done from the comfort of your home or office. However, if you face any difficulty or have any query, you can always contact the GST helpdesk at 1800-103-4786 or email at helpdesk@gst.gov.in. You can also consult a professional GST practitioner or a chartered accountant for expert guidance. Remember, GST registration is not only a legal obligation but also a business opportunity. By registering for GST, you can avail various benefits such as input tax credit, seamless interstate trade, increased competitiveness, etc. So don’t delay and register for GST today!

Here are some FAQs with answers to the Documents Required for GST Registration / Online GST Registration:

• Q: Who is eligible for GST registration in India?
• A: Any supplier of goods or services in India whose annual turnover exceeds Rs.20 lakh (Rs.40 lakh or Rs.10 lakh, as may vary depending upon state and kind of supplies) is eligible for GST registration. GST registration is also mandatory for certain categories of suppliers such as inter-state suppliers, e-commerce operators, casual taxable persons, etc.
• Q: What are the benefits of GST registration in India?
• A: GST registration enables a supplier to collect GST from customers, claim input tax credit on purchases, file GST returns, and comply with the GST law. GST Registration Benefits provides various benefits such as seamless interstate trade, increased competitiveness, reduced tax burden, etc.
• Q: What are the GST Registration Documents required in India?
• A: The documents required for GST registration vary depending on the type of business. However, some common documents are PAN card, Aadhaar card, proof of constitution of business, proof of identity and address of promoters/partners, proof of address and ownership of principal place and additional place(s) of business, proof of bank account, letter of authorization or board resolution for authorized signatory, etc.
• Q: How long does it take to get GST registration in India?
• A: The GST registration process can be completed online within a few days. After submitting the application, the applicant can track the status of the application on the GST portal. Once the application is approved, the applicant will receive the GSTIN and GST certificate on email and mobile number or PAN-linked contact details.
• Q: How can I verify my GST application using EVC/E-sign/DSC method?
• A: EVC stands for electronic verification code, E-sign stands for electronic signature, and DSC stands for digital signature certificate. These are three methods to verify and sign the GST application online. EVC is a code sent to the registered mobile number or PAN-linked contact details of the applicant. E-sign is an Aadhaar-based authentication service that requires the applicant to enter Aadhaar number and OTP received on Aadhaar-linked mobile number. DSC is a secure digital key that requires the applicant to have a valid DSC registered with the GST portal. The applicant can choose any of these methods to verify and sign the GST application.