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2020-01-20 15:06:16GST CenterEnglishThis article deals with the documents required for GST registration depending upon the type of business structures and the type of...https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/01/Documents-Required-for-GST-Registration.jpghttps://quickbooks.intuit.com/in/resources/gst-center/documents-required-for-gst-registration/Documents Required For GST Registration

Documents Required For GST Registration

6 min read

Let’s Understand Requirement Document for GST Registration

  1. Documents By Business
  2. Address Proof
  3. Documents By Registration Type
  4. All Documents Details

This article deals with the documents required for GST registration. It is divided into two parts. The first part deals with the documents needed depending upon the type of business structure. The second part relates to Documents for GST Registration Depending on the Type of Registration Needed.

Documents By Business Structure

Documents for Sole Proprietorship

  • PAN card of the sole proprietor
  • Aadhaar card of the proprietor
  • Photo of the owner (Format: JPEG; Size:100KB)
  • Bank account details*
  • Proof of principal place of business**

Documents for Partnership (including LLP)

  • PAN card of all partners (including authorized signatory and managing partner)
  • Copy of the partnership deed
  • Photographs of all the partners and authorized signatory (Format: JPEG; Size:100KB)
  • Address proof of all partners (passport, driving license, voters ID card, aadhaar card, etc)
  • Aadhaar card of the authorized signatory
  • Proof of appointment of authorized signatory (letter of authorization or copy of the resolution passed by BOD/managing committee and acceptance letter)
  • In case of LLP, certificate of incorporation of LLP
  • Bank account details*
  • Address Proof of the principal place of business**

Documents for Hindu Undivided Family (HUF)

  • PAN card of the HUF
  • PAN card and Aadhaar card of the Karta
  • Photo of the owner (Format: JPEG; Size:100KB)
  • Bank account details*
  • Proof of principal place of business**

Documents for Company (Private Ltd Company, Public Ltd Company and Foreign Company)

  • PAN card of the company
  • Certificate of incorporation of the company
  • Memorandum of Association/Articles of Association
  • PAN card and Aadhaar card of the authorized signatory. The authorized signatory must be an Indian.
  • PAN card and address proof of all the directors of the company
  • Photographs of all the directors and authorized signatory (Format: JPEG; Size:100KB)
  • Proof of appointment of authorized signatory (letter of authorization or copy of resolution passed by BOD/managing committee and acceptance letter)
  • Any other proof
  • Bank account details*
  • Address Proof of the principal place of business**

Bank Details*

  • Scanned copy of the first page of bank passbook or the relevant page of the bank statement or
  • Scanned copy of the canceled cheque containing the name of proprietor or business entity, bank account number, IFSC, MICR and branch details including code

Address Proof of the principal place of business**

  1. Own Premises – Any document supporting ownership of premises like:
    1. latest property tax receipt or
    2. copy of municipal khata or
    3. copy of electricity bill
  2. Rented or leased premises
    1. copy of valid rent or lease agreement
    2. any document supporting ownership of the premises of the lessor like latest property tax receipt or copy of municipal khata or copy of electricity bill
  3. For premises not covered in ‘a’ or ‘b’ above
    1. copy of consent letter
    2. any document supporting ownership of the premises of the consenter like copy of municipal khata or copy of electricity bill (Same documents would be uploaded for shared properties also)
  4. Non – Availability of Rent or Lease Agreement. There are cases where rent or lease agreement is not available for rented or leased premises. In such situations, an affidavit to such an effect shall be filed along with any document that supports the possession of premises like copy of the electricity bill.
  5. Business Unit located in SEZ. There are cases when the applicant is an SEZ developer or the principal place of business is located in an SEZ. In such situations the necessary documents or certificates issued by the government of India are required to be uploaded.

Documents By Registration Type

Checklist for  GST RegistrationDocuments Required
Normal Taxpayer
  • Same as the above table as per the structure of a business.
GST Practitioner
  • Photo of the Applicant (Size: 100KB, Format: JPG)
  • Proof of Professional Address
  • Proof of Qualifying Degree
  • Pension Certificate used by AG Office or LPC (in case of Retired Government Employees)
TDS Registration
  • Photo of the Drawing and Disbursing Officer (Size: 100KB, Format: JPG)
  • PAN and TAN number of the person being registered
  • Photo of Authorized Signatory
  • Any of the Proof of Appointment of Authorized Signatory including Letter of Authorization, Copy of Resolution passed by BoD/Managing Committee and Acceptance Letter
  • Any Proof of Principal Place of Business of tax deductor**
TCS Registration
  • Photo of the Drawing and Disbursing Officer (Size: 100KB, Format: JPG)
  • PAN Number of the person being registered
  • Photo of Authorized Signatory
  • Any of the Proof of Appointment of Authorized Signatory including Letter of Authorization, Copy of Resolution passed by BoD/Managing Committee and Acceptance Letter
  • Any Proof of Principal Place of Business of tax collector**
Non-Resident Taxable Person
  • Photo of Indian Authorized Signatory (Size: 100KB, Format: JPG)
  • Any of the Proof of Appointment of the Indian Authorized Signatory including Letter of Authorization, Copy of Resolution passed by BoD/Managing Committee and Acceptance Letter
  • In case of persons or individuals, copy of the passport of NRTP along with VISA details. And in case of a business entity incorporated outside India, a tax identification number or a unique number is given the government of that particular foreign country would identify such an entity.
  • Any Proof of Principal Place of Business**
  • Bank account in India*
Non-Resident Online Services Provider
  • Photo of Indian Authorized Signatory (Size: 100KB, Format: JPG)
  • Any of the Proof of Appointment of the Indian Authorized Signatory including Letter of Authorization, Copy of Resolution passed by BoD/Managing Committee and Acceptance Letter
  • Proof of Non-Resident Online Services Provider like Clearance certificate issued by Government of India, Certificate of Incorporation if the Company is registered outside India or in India, License issued by origin country
  • Bank Account in India*
UN Bodies, Embassies or Other Notified Person
  • Photo of the Indian Authorised Signatory (Size: 100KB, Format: JPG)
  • Proof of Appointment of the Indian Authorised Signatory including Letter of Authorisation, Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
  • Bank Account in India*
Casual Taxable Person
  • Photo of the Indian Authorised Signatory (Size: 100KB, Format: JPG)
  • Proof of Appointment of the Indian Authorised Signatory including Letter of Authorisation, Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
  • Bank Account in India*

Bank Details*

  • Scanned copy of the first page of bank passbook or the relevant page of the bank statement or
  • Scanned copy of the cancelled cheque containing the name of proprietor or business entity, bank account number, IFSC, MICR and branch details including code

Proof of Address**

  • Any Certificate or Document issued by the government
  • Any other Certificate or Record from a government department
  • Consent Letter
  • Electricity Bill
  • Legal Ownership Document
  • Municipal Khata Copy
  • Property Tax Receipt
  • Rent or Lease Agreement
  • Rent receipt with NOC (In case of no/expired agreement)
  • SEZ Approval Letter

GST Registration Documents

DOCUMENTS REQUIRED FOR GST REGISTRATION

Click above image to view complete Documents required for GST Registration.

Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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