What are the documents required for applying GST?

GST was implemented in India, which was a significant tax reform. To harmonize state economies and promote the nation's overall economic growth, the Government implemented the Goods and Service Tax on March 29, 2017. GST is an indirect tax that includes all other tariffs in its scope. GST is a comprehensive tax that is levied throughout the entire sales process. In India, the introduction of GST registration aimed to replace many indirect taxes with a unified taxation structure. Additionally, GST facilitates the collection and increases operational efficiency. This article looks at the documents required for GST registration in India

Who should obtain GST Registration?

Any persons or entity providing a taxable supply of goods or services to persons in India with an annual aggregate turnover of more than Rs.20 lakh must obtain GST registration. In some particular category states like Assam, Nagaland, Manipur, and North-Eastern states, the aggregate turnover criteria were reduced to Rs.10 lakh. Other than the aggregate turnover criteria, a person may obtain GST registration if they undertake an inter-state supply of goods or services, an existing VAT or service tax, or central excise registration.

Documents Necessary

For A HUF or Sole Proprietorship

• PAN cards with self-attestation from each partner must be requested.
• For Indian nationals, any form of identity verification is valid, including passports with their signatures, voter identification cards, election cards, or Aadhaar cards
• The most recent Electricity Bills, Telephone Bills, Gas Bills, Mobile Bills, or any other utility bills from the company's location must be included in the Self-Attested Partner's Ownership Proof.
• And two passport-size pictures, the most current
• Bank statements are necessary for all directors and members.

For A Partnership Firm/LLP

• The same paperwork is used for a sole proprietorship.
• A copy of the board decision.
• Evidence of the authorized signatory's appointment.

For a club, society, or trust

• The same paperwork is used for a sole proprietorship
• Pan Card of a group, club, or belief.
• Registration Certificate.
• Appointment Letter of Authorization as Proof of Authorized Signatory.

For A Private/Public Limited Company

• The same paperwork is used for a sole proprietorship
• The company's business card.
• The company's certificate of the establishment
• The company's MOA and AOA
• A copy of the Board resolution naming the authorized signatory

PAN Card of the Business or Applicant

All regular taxpayers shall submit the following documents when applying for GST registration. The taxpayer shall provide the PAN details when registering for GST; hence, all the businesses linked PAN for taxation and legal purposes.

Identity and Address Proof, along with Photographs

The following persons shall submit their identity proof and address proof along with photographs. For identity proof, documents like PAN, passport, driving license, Aadhaar card, or voter's identity card can be submitted. For address proof, documents like a passport, driving license, Aadhaar card, voter's identity card, and ration card can be submitted.

• Proprietary Concern – Proprietor
• Partnership Firm or LLP – Managing, Authorized, Designated Partners (Should submit the personal details of all partners along with photos of ten Managing Partners)
• Company – Managing Director, Directors, and the Authorized Person
• Trust – Managing Trustee, Trustees, and Authorized Person
• Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be submitted, but photos of only ten members, including that of the Chairman, are to be submitted
• Local Authority – CEO or his equivalent
• Statutory Body – CEO or his equivalent
• Others – Person(s) in Charge

Business Registration Document

For registration, the individuals should submit proof of business for all entities. There is no requirement for proprietorships to submit this document, as the proprietor and proprietorship are considered the same legal entity. However, in the case of a partnership firm, the taxpayer shall submit the partnership deed. In the case of an LLP or Company, the incorporation certificate from MCA must be presented. A registration certificate can be provided for other types of entities like societies, trusts, clubs, government departments, or bodies of individuals.

Address Proof for Place of Business

The concerned individual shall provide the address proof for all the places of business mentioned for GST registration. The following documents are acceptable as address proof for GST registration.

For Own premises

Any document supports the ownership of the premises, like the latest property tax receipt, Municipal Khata copy, or the Electricity Bill.

For Rented or Leased Premises

A copy of the valid rental agreement with any document in support of the ownership of the premises of the Lessor, like the Latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill. Suppose a rental agreement or lease deed is unavailable. In that case, an affidavit to that effect and any documentation supporting the possession of the premises, like a copy of an electricity bill, is acceptable.

SEZ Premises

Suppose the applicant operates his/her's principal business in an SEZ or the applicant is registered as an SEZ. In that case, the applicant shall upload all the required documents as provided by the Government.

All Other Cases

For all other cases, a copy of the consent letter of the owner of the premises with any document supporting the ownership of the premises of the Consenter like a Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.

Bank Account Proof

A scanned copy of the first page of the bank passbook, the relevant page of the bank statement, or a scanned copy of a canceled cheque containing the name of the Proprietor or Business entity, Bank Account No., MICR, IFSC, and Branch details including code.

Digital Signature

All applications for GST registration must be digitally signed with a Class 2 Digital Signature. Hence, it is essential that the digital signature is obtained for the following person who is authorized to sign the GST registration application before beginning the application process. A valid Class 2 Digital Signature is required for the next person as per the illustration below:
GST was implemented in India, which was a significant tax reform. To harmonize state economies and promote the nation's overall economic growth, the Government implemented the Goods and Service Tax on March 29, 2017. GST is an indirect tax that includes all other tariffs in its scope. GST is a comprehensive tax that is levied throughout the entire sales process. In India, the introduction of GST registration aimed to replace several indirect taxes with a unified taxation structure. Additionally, GST facilitates the collection and increases operational efficiency.

• Complete the straightforward application form on our website.
• Documents should be provided to the expert based on the type of business.

For more information contact us