As per GST Registration rules, some documents are required to get a new registration and we will know what are the documents for Society/ Trust/ Club/ AOP.
There are many types of the constitution of business who can apply for online GST Registration and these are below:
A larger group of individuals, who are associative with each other.
Any group of people who have lived and worked together long enough to get themselves organized and to think of themselves as a social unit with well-defined limits”
TRUST
A trust is a fiduciary relationship in which a trustor gives
another party, known as the trustee, the right to hold title to property or
assets for the benefit of a third party.
While they are generally associated with the idle rich, trusts are highly versatile instruments which can be used for a wide variety of purposes to achieve specific goals. Each trust falls into six broad categories – living or testamentary, funded or unfunded, revocable or irrevocable
CLUB
A club is an association of two or more people united by a common interest or goal. A service club, for example, exists for voluntary or charitable activities.
There are clubs devoted to
hobbies and sports, social activities clubs, political and religious clubs, and
so forth.
AOP
An
association consisting of two or more persons where individuals join
together for a common purpose or a collective action.
And an association must be one where the objective must be to produce income, profits or gains.
An AOP comes into existence by the relationship formed between parties. It may be a consortium or a joint venture that may be registered or unregistered.
What are the Documents required for Society/ Trust/ Club/ AOP in GST registration?
These are the documents required for the Society/ Trust/ Club/ AOP as per the nature of premises used for setup and which are given below:
In the case of Consent Premises-Society/ Trust/ Club/ AOP
Purpose
Acceptable Documents
Document Type
Max Size for Upload
Proof of Constitution of Business (Any One)
1 MB
1 MB
Photo of Stakeholder (Promoter / Partner)
Photo of the Promoter/ Partner
JPG
100 KB
Photo of the Authorised Signatory
Photo
JPG
100 KB
Proof of Appointment of Authorised Signatory (Any One)
Letter of Authorisation
JPG,PDF
100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
JPG,PDF
100 KB
Proof of Principal Place of business (Any One)
Consent Letter
JPG,PDF
100 KB
Electricity Bill
JPG,PDF
100 KB
Legal ownership document
JPG,PDF
1 MB
Municipal Khata Copy
JPG,PDF
100 KB
Property Tax Receipt
JPG,PDF
100 KB
Proof of Details of Bank Accounts (Any One)
First page of Pass Book
JPG,PDF
100 KB
Bank Statement
JPG,PDF
100 KB
Cancelled Cheque
JPG,PDF
100 KB
In the case of Leased or Rented Premises
Purpose
Acceptable Documents
Document Type
Max Size for Upload
Proof of Constitution of Business (Any One)
1 MB
1 MB
Photo of Stakeholder (Promoter / Partner)
Photo of the Promoter/ Partner
JPG
100 KB
Photo of the Authorised Signatory
Photo
JPG
100 KB
Proof of Appointment of Authorised Signatory (Any One)
Letter of Authorisation
JPG,PDF
100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
JPG,PDF
100 KB
Proof of Principal Place of business (Any One)
Electricity Bill
JPG,PDF
100 KB
Legal ownership document
JPG,PDF
1 MB
Municipal Khata Copy
JPG,PDF
100 KB
Property Tax Receipt
JPG,PDF
100 KB
Rent / Lease agreement
JPG,PDF
2 MB
Rent receipt with NOC (In case of no/expired agreement)
JPG,PDF
1 MB
Proof of Details of Bank Accounts (Any One)
First page of Pass Book
JPG,PDF
100 KB
Bank Statement
JPG,PDF
100 KB
Cancelled Cheque
JPG,PDF
100 KB
In the case of Own Premises
Purpose
Acceptable Documents
Document Type
Max Size for Upload
Proof of Constitution of Business (Any One)
1 MB
1 MB
Photo of Stakeholder (Promoter / Partner)
Photo of the Promoter/ Partner
JPG
100 KB
Photo of the Authorised Signatory
Photo
JPG
100 KB
Proof of Appointment of Authorised Signatory (Any One)
Letter of Authorisation
JPG,PDF
100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
JPG,PDF
100 KB
Proof of Principal Place of business (Any One)
Electricity Bill
JPG,PDF
100 KB
Legal ownership document
JPG,PDF
1 MB
Municipal Khata Copy
JPG,PDF
100 KB
Property Tax Receipt
JPG,PDF
100 KB
Proof of Details of Bank Accounts (Any One)
First page of Pass Book
JPG,PDF
100 KB
Bank Statement
JPG,PDF
100 KB
Cancelled Cheque
JPG,PDF
100 KB
In the case of Shared Premises
Purpose
Acceptable Documents
Document Type
Max Size for Upload
Proof of Constitution of Business (Any One)
1 MB
1 MB
Photo of Stakeholder (Promoter / Partner)
Photo of the Promoter/ Partner
JPG
100 KB
Photo of the Authorised Signatory
Photo
JPG
100 KB
Proof of Appointment of Authorised Signatory (Any One)
Letter of Authorisation
JPG,PDF
100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
JPG,PDF
100 KB
Proof of Principal Place of business (Any One)
Consent Letter
JPG,PDF
100 KB
Electricity Bill
JPG,PDF
100 KB
Legal ownership document
JPG,PDF
1 MB
Municipal Khata Copy
JPG,PDF
100 KB
Property Tax Receipt
JPG,PDF
100 KB
Proof of Details of Bank Accounts (Any One)
First page of Pass Book
JPG,PDF
100 KB
Bank Statement
JPG,PDF
100 KB
Cancelled Cheque
JPG,PDF
100 KB
In the case of Other Premises
Purpose
Acceptable Documents
Document Type
Max Size for Upload
Proof of Constitution of Business (Any One)
1 MB
1 MB
Photo of Stakeholder (Promoter / Partner)
Photo of the Promoter/ Partner
JPG
100 KB
Photo of the Authorised Signatory
Photo
JPG
100 KB
Proof of Appointment of Authorised Signatory (Any One)
Letter of Authorisation
JPG,PDF
100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
JPG,PDF
100 KB
Proof of Principal Place of business (Any One)
Legal ownership document
JPG,PDF
1 MB
Proof of Details of Bank Accounts (Any One)
First page of Pass Book
JPG,PDF
100 KB
Bank Statement
JPG,PDF
100 KB
Cancelled Cheque
JPG,PDF
100 KB
What are the steps for GST registration of a Society/ Trust/ Club/ AOP?
These are the simple steps to registering as a Society, Trust, Club, and AOP in the GST System-
2 Step: Then click on the ‘Register Now’ link which can be found under the ‘Taxpayers’ tab
3 Step: Now select ‘New Registration’.
4 Step: Fill in the below-mentioned details:
Under the ‘I am a drop-down menu, select ‘Taxpayer’.
Select the respective state and district.
Then enter the name of the business.
Then enter the PAN of the business.
After that enter the email ID and mobile number in the respective boxes. The entered email ID and mobile number must be active as OTPs will be sent to them.
Enter the image that is shown on the screen and click on ‘Proceed’.
5 Step: On the next page, enter the OTP that was sent to the email ID and mobile number in the respective boxes.
6 Step: Once the details have been entered, click on ‘Proceed’.
7 Step: You will be shown the Temporary Reference Number (TRN) on the screen. Make a note of the TRN.
Part-B steps
8 Step: Then visit the GST portal again and click on ‘Register’ under the ‘Taxpayers’ menu.
9 Step: Now select ‘Temporary Reference Number (TRN)’.
10 Step: Then enter the TRN and the captcha details.
11 Step: And click on ‘Proceed’.
12 Step: After proceeding, You will receive an OTP on your email ID and registered mobile number. Enter the OTP on the next page and click on ‘Proceed’.
13 Step: The status of your application will be available on the next page. On the right side, there will be an Edit icon, click on it.
14 Step: There will be 10 sections on the next page. All the relevant details must be filled in, and the necessary documents must be submitted. The list of documents that must be uploaded is mentioned below:
Photographs
Business address proof
Authorized signatory and Partners details
Bank details such as account number, bank name, bank branch, and IFSC code.
Authorization form
The constitution of the taxpayer-Society, Trust, Club and AOP
15 Step: Then visit the ‘Verification’ page and check the declaration, Then submit the application by using one of the below-mentioned methods:
By Electronic Verification Code (EVC). The code will be sent to the registered mobile number.
By e-Sign method. An OTP will be sent to the mobile number linked to the Aadhaar card.
In case companies are registering, the application must be submitted by using the Digital Signature Certificate (DSC).
16 Step: Once completed, a success message will be shown on the screen. The Application Reference Number (ARN) will be sent to the registered mobile number and email ID.
17 Step: Finally, You can check the status of the ARN on the GST portal. Within 7 days if all documents are verified and found ok then you will get a GST registration Number.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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