Document Checklist for GST Registration

Last Updated On: March 1, 2021, 10:42 p.m.
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DOCUMENT CHECKLIST FOR GST REGISTRATION

GST registration can be easily done on the online GST portal. Business owners can fill a form on the GST portal and submit the necessary documents for registration. It is mandatory for certain businesses to complete the GST registration process. It is a criminal offense to carry out operations without registering for GST and heavy penalties are levied for non-registration

GST registration number (GSTIN) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person

Different sets of documents will be required depending upon the constitution of the business or the type of GST registration that is obtained.

 

GST Registration Documents Checklist-

Depending on the kinds of business, constitution, or nature of activities carried out by the entity.

1. Sole proprietor / Individual:

  • Documents required for GST Required
  • PAN card of the owner
  • Aadhar card of the owner
  • Passport size photo of Sole Proprietor (in JPEG format, maximum size – 100 KB)
  • Bank account details*
  • Registered Office Address proof

 

2. Partnership firm:

  • PAN card of all partners (including managing partner and authorized signatory)
  • PAN card of Firm
  • Copy of partnership deed
  • Passport size photo of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)
  • Address proof of partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
  • Aadhar card of authorized signatory
  • Proof of appointment of authorized signatory
  • Bank account details*
  • Registered Office Address proof**

 

3. Limited Liability Partnership(LLP):

  • PAN card of all designated partners (including managing partner and authorized signatory)
  • PAN card of LLP
  • Copy of Registration Certificate of the LLP
  • Copy of Board Resolution
  • Copy of LLP agreement
  • Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partner)
  • Passport size photo of designated partners and authorized signatories (in JPEG format, maximum size – 100 KB)
  • Address proof of designated partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
  • Aadhar card of the designated partner
  • Bank account details*
  • Registered Office Address proof**

 

4. HUF:

  • PAN card of HUF
  • PAN card and Aadhar card of Karta
  • Passport size photo of Owner/Karta (in JPEG format, maximum size – 100 KB)
  • Proof of Appointment of Authorized signatory- Photo and Letter of Authorization
  • Bank account details*
  • Registered Office Address proof**
  • Society or Trust or Club
  • Pan Card of society/Trust/Club
  • Registration Certificate of society or club
  • Passport size Photograph and PAN Card of Promoter/ Partners
  • PAN card and Aadhaar card of the authorized signatory, Promotors/Partners.
  • Board Resolution or any other proof of appointing authorized signatory

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 and No objection certificate (NOC) from the owner of the rented property.

  • Bank account details*
  • Registered Office Address proof**

 

5. Company: (Public, Private and One person) (Indian and foreign)

  • PAN Card of Company
  • Certificate of incorporation given by Ministry of Corporate Affairs (MCA)
  • Memorandum of Association / Articles of Association
  • PAN card and Aadhar card of the authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration
  • PAN card and address proof of all directors of the Company
  • Photograph of all directors and authorized signatory (in JPEG format, maximum size – 100 KB)
  • Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB)
  • Bank account details*
  • Registered Office Address proof**

 

6. GST practitioner-

  • For enrolling as a GST practitioner
  • Photo of the applicant (in JPG format, maximum size – 100 KB)
  • Address proof of place where professional practice takes place
  • Proof of qualifying degree (Degree certificate)
  • Pension certificate (only in case of retired Government officials)

 

7. TDS registration-

  • For deducting tax at source
  • Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB)
  • PAN and TAN number of the person being registered
  • Photo of authorized signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorized signatory
  • Address proof of tax deductor**

 

8. TCS registration-

  • For collecting tax at source
  • (E-commerce operators)
  • PAN number of the person being registered
  • Photo of authorized signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorized signatory
  • Address proof of tax collector **
  • A non-resident OIDAR service provider-
  • Photo of authorized signatory (in JPG format, maximum size – 100 KB)
  • Proof of appointment of authorized signatory
  • Bank account in India*
  • Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by the original country, or certificate of incorporation issued in India or any other foreign country)

 

9. Non-resident taxable person (NRTP)-

  • Photo and Proof for the appointment of an Indian authorized signatory
  • In the case of individuals, a scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number on the basis of which the Country is identified by the Government of that country.
  • Bank account in India*
  • Address proof**

 

10. Casual taxable person-

  • Photo and Proof for the appointment of an Indian authorized signatory
  • Proof of constitution of business
  • Bank account in India*
  • Address proof**

 

11. UN bodies/embassy-

  • Photo of authorized signatory
  • Proof of appointment of authorized signatory
  • Bank account in India*
  • Registered Office Address proof**

 

1. Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt

2. Rented/ Leased property – Rent/ Lease agreement and No objection certificate (NOC) from the owner of the rented property

3. Consent Arrangement/ Shared Property– Consent Letter/ NOC from the Owner.

Bank account details*

1. a copy of the cancelled cheque, the front page of the passbook or bank statement (in JPEG format, maximum size – 100 KB)

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