Documents Required for GST Registration

Documents Required for GST Registration-In this post, we will know the List of Documents Required for GST Registration as per GST Registration rules and requirements.

Here is the list of GST registration types for whom anyone can apply as per their requirement-

  1. Normal Taxpayer
  2. GST Practitioner
  3. Non-Resident Taxable Person
  4. Non-Resident Online Service provider
  5. Tax Deductor at Source
  6. Tax Collector at Source
  7. UN Bodies, Embassies, or Other Notified Person
  8. Suo Moto Registration
  9. Filling Clarification
  10. Cancellation of Registration
  11. Revocation of Cancelled Registration
  12. Post Registration Site Visit

What is GST Registration?

In the GST regime, businesses whose Turnover exceeds Rs 40 lac are required to register as Normal Taxpayers. And in the case of certain businesses, GST Registration is Mandatory. That is why without GST Registration, running any business is an offense under the GST Regime.

If any business exceeds a turnover of Rs 40 lac is running then it will attract a heavy penalty as per GST Law. And now we will know all documentation that is required to get GST Registration.

What are the steps for GST registration online?

These are the simple steps for a different type of GST registration 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-

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.


Documents Require for Normal Taxpayer Registration

Documents Required for New Registration Application of a Normal Taxpayer who has many categories of the constitution of business.

There are many types of the constitution of business who can apply for online GST Registration and these are below:

  1. Foreign Company
  2. Foreign Limited Liability Partnership
  3. Government Department
  4. Hindu Undivided Family
  5. Limited Liability Partnership
  6. Local Authority
  7. Partnership
  8. Private Limited Company
  9. Proprietorship
  10. Public Limited Company
  11. Public Sector Undertaking
  12. Society/ Trust/ Club/ AOP
  13. Statutory Body
  14. Unlimited Company
  15. Other

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

  1. Own premises
  2. Rented premises
  3. Shared premises
  4. Consent premises
  5. Leased Premises

So now we will know one by one the list of documents required as per the constitution of business.

Therefore you are to click on the given above constitution of business for details of required documentation


Documents Required for GST Practitioner Registration

A GST practitioner or GSTP is a person approved by the Central and State Governments to perform any or all of the following activities, on behalf of a taxable person such as

  1. File an application for fresh registration
  2. File an application for amendment or cancellation of registration
  3. Furnish details of outward and inward supplies
  4. Furnish monthly, quarterly, annual, or final GST returns
  5. Make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees, or any other amount
  6. File a claim for a refund
  7. Appear as an authorized representative before any officer or department, the appellate authority, or appellate tribunal

These are the documents required for Registration as GST Practitioner online

Purpose Acceptable Documents Document Type Max Size for Upload
Photo of Applicant Photo JPG 100 KB
Proof of Professional Address (Any One)      
Any other Certificate / document issued by Government JPG,PDF 100 KB
Any other Certificate or record from Govt department JPG,PDF 100 KB
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
Rent / Lease agreement JPG,PDF 2 MB
Rent receipt with NOC (In case of no/expired agreement) JPG,PDF 1 MB
SEZ Approval Order JPG,PDF 1.024 MB
Proof of qualifying degree Degree JPG,PDF 100 KB
Proof of designation of post held at time of retirement* (Applicable for Retired Govt Officials only) Pension Certificate used by AG Office or LPC JPG,PDF 1 MB

Documents required for Non-Resident Taxable Person in GST registration

When a non-resident occasionally supplies goods and services in a territory where GST applies, but he does not have a fixed place of business in India. As per GST rules, he will be treated as a non-resident taxable person. It is similar to the above except the non-resident has no place of business in India.

These are the documents required for a Non-Resident Taxable Person

In the case of consent premises for Non-Resident Taxable Person

Purpose Acceptable Documents Document Type Max Size for Upload
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 Premise of Non-Resident Taxable Person

Purpose Acceptable Documents Document Type Max Size for Upload
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 of Non-Resident Taxable Person

Purpose Acceptable Documents Document Type Max Size for Upload
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 of Non-Resident Taxable Person

Purpose Acceptable Documents Document Type Max Size for Upload
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
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

Documents required for Non-Resident Online Service provider in GST registration

Online information and database access or retrieval services mean services provided by the means of Information Technology, over the internet or electronic network such as advertising on the internet, cloud services, e-books, downloading movies, software, online supplies of digital content (movies, t.v shows, music, data storage, gaming, etc.

Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than the registered person (hereinafter referred to as Non-Resident Online Services Provider), is required to register in GST as a provider of OIDAR Services.  

Other than the registered person (hereinafter referred to as Non-Resident Online Services Provider), is required to register in GST as a provider of OIDAR Services.  

So for the provision of OIDAR Services by such foreign service providers to the unregistered persons in India, obtaining Registration by such foreign service providers is mandatory.

In the case of Non-Resident Online Service Providers, Single Registration will be valid for PAN India.

For all such persons, the processing of registration and subsequent action will be done centrally at the Office of Principal Commissioner of Central Tax, Bengaluru West.

Such Non-Resident Online Service Providers need to appoint an Authorised Signatory (Indian) in India possessing a valid PAN. That Authorised person shall apply for registration at the GST portal on behalf of such Non-Resident Online Service Providers. 

These are the documents required for Non-Resident Online Service provider

Purpose Acceptable Documents Document Type Max Size for Upload
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 Non-Resident Online Services Provider (Any One)      
Clearance certificate issued by Government of India JPG,PDF 100 KB
Certificate of Incorporation if the Company is registered outside India or in India JPG,PDF 100 KB
License is issued by origin country 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

Documents required for Tax Deductor at Source for GST

Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages of the amount payable by the receiver on goods/services.

The collected tax is a revenue for the government.

These are the documents required for Tax Deductor at Source under the GST system

In the case of Consent Premises for tax deducted at the source

Purpose Acceptable Documents Document Type Max Size for Upload
Proof of Drawing and Disbursing Officer Photo of Drawing and Disbursing Officer 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

(Consent letter

AND

Property Tax Receipt OR 
Muncipal Khata copy OR 
Electricity bill copy OR 
Legal ownership document)

     
     
     
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
     
     
     

In the case of Leased or Rented Premises for tax deducted at the source

Purpose Acceptable Documents Document Type Max Size for Upload
Proof of Drawing and Disbursing Officer Photo of Drawing and Disbursing Officer 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

(Rent/ Lease agreement OR 
Rent receipt with NOC (In case of no/expired agreement)

AND

Property Tax Receipt OR 
Muncipal Khata copy OR 
Electricity bill copy OR 
Legal ownership document)

     
     
     
     
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

In the case of Own Premises for tax deducted at source

Purpose Acceptable Documents Document Type Max Size for Upload
Proof of Drawing and Disbursing Officer Photo of Drawing and Disbursing Officer 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

In the case of Shared Premises for tax deducted at the source

Purpose Acceptable Documents Document Type Max Size for Upload
Proof of Drawing and Disbursing Officer Photo of Drawing and Disbursing Officer 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

(Consent letter

AND

Property Tax Receipt OR 
Muncipal Khata copy OR 
Electricity bill copy OR 
Legal ownership document)

     
     
     
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

Document required for Tax Collector at Source

Tax Collected at Source (TCS) under GST means the tax collected by an e-commerce operator from the consideration received by it on behalf of the supplier of goods, or services who make supplies through the operator’s online platform.

TCS will be charged as a percentage of the net taxable supplies.

These are the documents required for Tax Collector at Source under GST


Documents required for UN Bodies, Embassies, or Other Notified Person

UIN stands for Unique Identity Number, granted to UN Bodies and Embassies on the basis of the letter issued by the Ministry of External Affairs (MEA).

And UIN can also be granted to any other Notified Persons (as may be notified by the Commissioner) on the basis of a request received from the respective notified organization.

UIN enables the UN Bodies, Embassies, and Other Notified Persons to get the supplies of taxable goods /services from the registered persons.

These are the documents required for UN Bodies, Embassies, or Other Notified Persons under GST

Purpose Acceptable Documents Document Type Max Size for Upload
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 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

Documents required for Suo Moto Registration

Where a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in the enforcement wings of their respective State/Central Tax Department can initiate the process of generation and allotment of Temporary ID through the Suo Moto registration facility available to them in Back Office GST Portal.

These are the documents required for Suo Moto Registration

Purpose Acceptable Documents Document Type Max Size for Upload
Attachment of Photo ID Voter ID JPG 1 MB
Passport JPG 1 MB
Aadhaar Card JPG 1 MB
Any other document JPG 1 MB
Attachment of Seized Document Seized Document JPG 1 MB

Documents required for Filling Clarification for GST Registration

Just you will have to show a clarification document for any issue under GST Registration when it is required by the GST officers.

These are the documents required for filling clarification

Purpose Acceptable Documents Document Type Max Size for Upload
Document Upload Any Supporting Documents JPG,PDF 1 MB

Notes:

Applicant/ taxpayer would be required to attach supporting documents based on queries, if any, raised by Tax Official.


Documents required for Cancellation of GST Registration

Cancellation of GST registration simply means that the taxpayer will not be a GST registered person anymore. He will not have to pay or collect GST.

These are the documents required for the cancellation of the Registration

Purpose Acceptable Documents Document Type Max Size for Upload
Document Upload Any Supporting Documents JPG,PDF 1 MB

Notes:

Applicant/ taxpayer would be required to attach supporting documents in support of reasons for the cancellation of registration.


Documents required for Revocation of Cancelled GST Registration

The revocation means the official cancellation of a decision or promise. 

Revocation of cancellation of registration means that the decision to cancel the registration has been reversed and the registration is still valid.

These are the documents required for Revocation of Cancelled Registration

Purpose Acceptable Documents Document Type Max Size for Upload
Document Upload Any Supporting Documents JPG,PDF 1 MB

Notes:

Applicant/ taxpayer would be required to attach supporting documents in support of reasons for the cancellation of registration.


Document required for Post Registration Site Visit

Post GST Registration Field Visit is a visit by the tax authorities to the premises of the taxpayer i.e. the Principal place of business or additional place of business or both, post-grant of registration to the taxpayer.

These are the documents required for Post Registration Site Visit

Purpose Acceptable Documents Document Type Max Size for Upload
Photo of the Place and Persons Photo JPG 100 KB

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