Documents required for GST Registration in India

Documents required for GST Registration

In India when businesses engaged in the distribution of commodities or supplies services have a turnover beyond Rs 20 Lakhs, then those companies are required to complete registration under GST. However, in North-eastern states and states in hilly areas, the turnover is relaxed to Rs 10 Lakhs. GST registration documents at proworktree. Casual registration is made by an individual who supplies goods or provides services on a temporary basis in a province where GST bill is applicable. However, the person does not have a fixed site to operate his business. In case of Composition Dealer, small businesses or taxpayers with revenue that is less than Rs. 75 lakhs can resort to this registration. Here, manufacturers will be charged a tax at a minimal rate of 1% or 2.50% in the form of CGST and SGST. While a small business can choose Composition tax payment, whereas operators, interstate sellers, e-commerce traders are not allowed to register for this system. Each individual who was recognized as a taxpayer before the introduction of GST is required to get registered under GST. Moreover, when a company is registered, in case the company is has been signed over to another individual, thereafter the new owner is liable to complete the registration which will be effective from the date of transfer. A business engaged in the interstate supply of goods has to register as well. The agents of the supplier are also liable to register. Input service distributor or an individual who delivers through e-commerce aggregator needs registration. Furthermore, any individual who is not currently living in India provides online information or services to an individual residing in India, has to register under GST.

Documents required for GST Registration by New Applicant:

- The PAN Card of the applicant is essential to get hold of GST certificate.

- Identity and Address Proof of Promoters such as PAN, Passport, Aadhar card or Voters ID etc must be submitted. When the details of Promoters and/or Partners are filed, one photograph is necessary for every entered record. The file size should be 100 KB and in JPEG format only. On the basis of Constitution of Business, the following documents are required. These are -

1. Proprietors- For proprietors, no proofs are required for validating Constitution of Business.
2. Partnership Firm or LLP – have to submit Partnership Deed, or any Proof substantiating Constitution.
3. Hindu Undivided Family –No proofs are required for validating Constitution of Business.
4. Private Limited Company or Public Limited Company - Certificate of Incorporation.
5. Society/ Club/ Trust/ AOP- Trust Deed; Registration Certificate; or any proof substantiating Constitution of Business.
6. Government Department- Any proof substantiating Constitution of Business.
7. Public Sector Undertaking- Certificate of Incorporation.
8. Unlimited Company- Certificate of Incorporation.
9. Local Authority; Statutory Body- Any proof substantiating Constitution of Business.
10. Foreign Company or Foreign Limited Liability Partnership - Certificate for Establishment.
11. Others- Registration Certificate or any Proof substantiating Constitution of Business.

GST documents Proworktree

- Incorporation certificate or partnership deed or registration certificate must be submitted to validate business registration.

- Documents such as rental agreement as well as copies of electricity bill or latest property tax receipt along with other documents mentioned on the GST website need to be submitted by the applicant.

1. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata or Electricity bill copy or Legal ownership document is required.
2. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
3. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
4. In another type of possession, any legal ownership document is demanded.

The first page of bank passbook needs to be scanned and a copy has to be submitted to provide transaction history of the applicant. Moreover, the address of the business must be submitted to the bank account mentioned in the application. In concise, the following documents are mandatory. Please note that the file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only. In concise-

Proworktree GST Registration Documents

1. First page of Pass Book
2. Bank Statement
3. Cancelled Cheque
4. Any document issued by Bank on this behalf.

GST registration Bank documents

- Digital Signature is mandatory while submission of GST application. Whereas, there is no requirement for digital signature in case of proprietorship.

- When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :

1. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
2. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.

GST authorization proof

Documents required for GST Registration by Tax Deductor

1. The following documents are submitted by the applicant depending on the Constitution of Business. The file size should be 100 KB and in JPEG or PDF format only.
2. Government Department- any proof substantiating Constitution of Business.
3. Local Authority; Statutory Body - any proof substantiating Constitution of Business.
4. Any Other body notified by committee - any proof substantiating Constitution of Business.

GST attachment

1. When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :
2. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
3. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.
4. Documents that are necessary validating Principal Place of Business:
5. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata or Electricity bill copy or Legal ownership document is required.
6. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
7. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
8. In another type of possession, any legal ownership document is demanded.
9. However, in case the principal place of business is positioned in a SEZ or the applicant is a SEZ developer, necessary documents or certificates issued by Government of India are required to be uploaded.

Documents Required for Application for Registration as Tax Collector

The following detailed information on proofs are required to be attached on the basis of Constitution of Business selected by the Applicant-

1. Proprietors- For proprietors, no proofs are required for validating Constitution of Business.
2. Partnership Firm or LLP – Have to submit Partnership Deed, or any Proof substantiating Constitution.
3. Hindu Undivided Family –No proofs are required for validating Constitution of Business.
4. Private Limited Company or Public Limited Company - Certificate of Incorporation.
5. Society/ Club/ Trust/ AOP- Trust Deed; Registration Certificate; or any proof substantiating Constitution of Business.
6. Government Department- Any proof substantiating Constitution of Business.
7. Public Sector Undertaking- Certificate of Incorporation
8. Unlimited Company- Certificate of Incorporation
9. Local Authority; Statutory Body- Any proof substantiating Constitution of Business.
10. Foreign Company or Foreign Limited Liability Partnership- Certificate for Establishment
11. Others- Registration Certificate or any Proof substantiating Constitution of Business.

When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :

1. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
2. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.

Documents necessary for validating Principal Place of Business:

GST Place of business

1. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
2. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
3. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.

Documents Required to Complete the Application for Enrolment of GSTP

1. The applicant filing the application for enrollment of GSTP is required to attach a photograph for each record The file size for photograph should not exceed 100 KB and the format should be JPEG only.
2. Documents necessary for validating Principal Place of Business are-
3. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
4. In case of leased or rented possession , a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
5. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
6. In another type of possession, any legal ownership document is demanded.
7. All the applicants apart from retired Government officials need to attach the scanned copy of the qualifying degree. The file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only. Multiple Documents uploads are allowed.
8. In case of Government Officials, they are required to attach, “Pension certificate issued by AG officer Or LPC”. The file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only.

Why is GSTIN important?

Goods and Services Tax Identification Number or GSTIN is required by every dealer registered under GST Act, as it is known as a unique tax identification number. Under GST Act, all taxpayers who are registered will be unified and henceforth will be administered and assigned registration under one authority. As a result, all businesses will be assigned a unique a GSTIN to register for GST. A state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number will be allotted to every taxpayer in the country. GSTIN is an integral component in GST Registration process. On receiving approval from the GST officer, a unique GSTIN is specified to the trader. There are two ways to register for GST registration can either be done via GST Online Portal or through GST Seva Kendra established by the Government of India. In conclusion, all the proper “documents required for GST Registration” should be first acquired before filing an application. It is necessary to research about GST and sort out the necessary information before registering under GST.