Local Authority: Documents required for Registration

Local Authority-Documents required for Registration under the GST regime for running a business.

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

• Foreign Company
• Foreign Limited Liability Partnership
• Government Department
• Hindu Undivided Family
• Limited Liability Partnership
• Local Authority
• Partnership
• Private Limited Company
• Proprietorship
• Public Limited Company
• Public Sector Undertaking
• Society/ Trust/ Club/ AOP
• Statutory Body
• Unlimited Company
• Other

What is the Local Authority?

The local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following:

• a “Panchayat” as defined in clause (d) of Article 243 of the Constitution;

• a “Municipality” as defined in clause (e) of article 243P of the Constitution;

• a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;

• a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;

• a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;

• a Development Board constituted under article 371 of the Constitution; or

• a Regional Council constituted under article 371A of the Constitution;

And Local authority is required to provide documents as per the nature of possession of premises as

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

What Documents required for GST registration of Local authority

The local authority is required documentation for GST registration as per the nature of premises as given below:

In the case of Consent Premises

In the case of Leased or Rented Premises- local authority

In the case of Own Premises

In the case of Shared Premises

In the case of Others

What are the steps for GST registration of a Local Authority?

These are the simple steps to registering as a Local Authority 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-Local Authority

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 Required for GST Registration
• Limited Liability Partnership: Documents required
• Statutory Body: Documents required for GST
• Hindu Undivided Family-Documents required
• Unlimited Company-Documents required for GST

Mayur Kumar

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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