Society/ Trust/ Club/ AOP

Society/ Trust/ Club/ AOP-Documents required

Society/ Trust/ Club/ AOP-Documents required for GST Registration under the GST regime for running a business newly set up.

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:

And these all are required to provide documents as per the Nature of possession of premises as

  • Own premises
  • Rented premises
  • Shared premises
  • Consent premises
  • Leased Premises

And now we will know by this post what are the documents required for GST Registration as Society/ Trust/ Club/ AOP but before this, we should now

What are the Society/ Trust/ Club/ AOP?

SOCIETY

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

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-

Part-A steps

1 Step: First of all, Visit the GST portal – https://www.gst.gov.in

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:

  1. Under the ‘I am a drop-down menu, select ‘Taxpayer’.
  2. Select the respective state and district.
  3. Then enter the name of the business.
  4. Then enter the PAN of the business.
  5. 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.
  6. 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:

  1. Photographs
  2. Business address proof
  3. Authorized signatory and Partners details
  4. Bank details such as account number, bank name, bank branch, and IFSC code.
  5. Authorization form
  6. 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:

  1. By Electronic Verification Code (EVC). The code will be sent to the registered mobile number.
  2. By e-Sign method. An OTP will be sent to the mobile number linked to the Aadhaar card.
  3. 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.

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