In India, any individual or business entity that engages in the taxable supply of goods or services within a state, and has an annual turnover exceeding Rs 20 lakh (with variations depending on the state or union territory), must register for Goods and Services Tax (GST). Similarly, businesses that engage in inter-state supply, regardless of their turnover, must also obtain GST registration.
Once registered, the individual or entity is assigned a unique GST registration number, also known as GSTIN. This 15-digit number is used by the tax authorities to track and monitor the registered person’s compliance with tax laws and their payment of taxes.
The documents required for GST registration vary depending on the constitution of the business and the type of GST registration obtained. It is essential to ensure that all necessary documents are submitted accurately and on time to avoid any complications or penalties.
Documents Required for Sole Proprietorship / Individual
| 1. PAN card |
| 2. Aadhaar Card |
| 3. Passport size photo of the sole proprietor |
| 4. 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 |
| – No objection certificate (NOC) from the owner |
| 5. Bank Account Details: |
| – Copy of cancelled cheque |
| – Front page of passbook or bank statement |
Documents Required for Partnership Deed/LLP Agreement
| 1. Documents of Partners: |
| – PAN Card |
| – Passport size photograph |
| – Address Proof of Partners |
| 2. Partnership Deed/LLP Agreement |
| 3. PAN Card of Firm |
| 4. 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 |
| – No objection certificate (NOC) from the owner |
| 5. Bank Account Details: |
| – Copy of cancelled cheque |
| – Front page of passbook or bank statement |
| 6. Additional documents for LLP: |
| – Copy of Board Resolution |
| – Registration Certificate of the LLP |
| – Proof of appointment of authorized signatory |
| – Digital Signature Certificate of any designated partner |
Documents Required for Private Limited / Public Limited / One Person Company (Indian or Foreign)
| 1. PAN Card of the Company |
| 2. Registration Certificate of the Company (Certification of incorporation) given by MCA |
| 3. Memorandum of Association (MOA) /Articles of Association (AOA) |
| 4. PAN card, Passport size Photograph and Aadhaar card of all Directors |
| 5. PAN card and Aadhaar card of the authorized signatory |
| 6. Board Resolution or any other proof of appointing authorized signatory |
| 7. 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 |
| – No objection certificate (NOC) from the owner |
| 8. Bank Account Details: |
| – Copy of cancelled cheque |
| – Front page of passbook or bank statement |
Documents Required for HUF
| 1. PAN card of HUF |
| 2. PAN Card and Aadhaar card of Karta |
| 3. Passport size photograph of Owner |
| 4. 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 |
| – No objection certificate (NOC) from the owner |
| 5. Bank Account Details: |
| – Copy of cancelled cheque |
| – Front page of passbook or bank statement |
Documents Required for Society/Trust/Club
| 1. PAN card of society/trust/club |
| 2. Registration certificate of society or club |
| 3. Passport size photograph and PAN card of Promoter/Partners |
| 4. PAN card and Aadhaar card of the authorized signatory |
| 5. Board Resolution or any other proof of appointing authorized signatory |
| 6. 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 |
| – No objection certificate (NOC) from the owner |
| 7. Bank account details: |
| – Copy of cancelled cheque |
| – Front page of passbook or bank statement |
Process of GST Registration
Businesses can register for legal authorization to supply goods and services through an online portal maintained by the Central Government of India. The registration process involves –
- Applicant submits PAN, mobile number, and email address in part A of FORM GST REG-01
- PAN is verified and mobile number/email address are verified with OTP
- Application reference number (ARN) is issued to applicant via mobile and email
- Applicant fills part-B of FORM GST REG-01, attaches required documents, and submits the form
- If additional information is required, FORM GST REG-03 is issued
- Applicant responds with required information within 7 working days in FORM GST REG-04
- Registration certificate in FORM GST REG-06 is issued if all required information is provided
- Separate application in FORM GST REG-01 is required for each business vertical within a state
- FORM GST REG-05 is used to reject registration application with unsatisfactory details
- FORM GST REG-07 is used for registration by applicants required to deduct TDS or collect TCS
Businesses should register to obtain legal authorization for supplying goods and services.
