Documents Required – GST Registration (Goods and Services Tax)
According to a recent announcement by the Central Board of Indirect Taxes and Customs, certain suppliers of goods do not need to register for the GST if their annual turnover is less than Rs. 40 lakh. However, as an MSME owner, knowing how to register for GST is always beneficial for registering you must know documents required for GST registration, as you may be working in the service sector and the law can change at any time.
Here is a list of the GST registration documents you need to provide based on your business type.
Who should register for GST?
According to the Goods and Services Tax Act 2017, every company with sales of Rs. 40 lakh and more must register for the GST. For northeastern and mountainous states, the sales threshold for GST registration is Rs.10 lakh.
Likewise, the following individuals must complete GST registration and purchase a unique 15-digit GSTIN:
Persons who make intergovernmental deliveries of taxable goods and services.
Persons subject to tax under reverse charge.
Non-resident taxpayers.
Persons who are tax-deductible according to Article 37.
Persons who deliver goods and services on behalf of another registered taxpayer as a representative.
People who act as distributors of input services.
All e-commerce operators.
Aggregators that provide services under a new brand or trade name.
Any other person or group of people notified by the central or state government as recommended by the GST Council.
If you provide domestic services with annual sales over Rs. 20 lakh and good domestic providers with annual sales above Rs. 40 lakh, you must register for the GST. Above all, domestic suppliers must register for the GST.
What are the key documents required for GST registration?
The main documents for GST registration include a PAN card, proof of company registration, ID, photos and proof of address of the responsible persons, proof of address of the company and bank statements.
You can prove your bank details using an account statement, a canceled check or an extract from your savings book. Proof of address can also be provided in the form of a utility bill, a rental agreement, property documents, a property tax return, etc.
GST registration documents for individuals and sole traders
PAN card of the owner
Aadhaar card of the owner
Photo of the owner
Proof of address
Bank account data
GST registration documents for partnerships and LLPs
Read about How to Register as an LLP
Partnership certificate
PAN cards of the partners involved
Photos of the partners involved
Proof of address of the partners involved
Aadhaar card of an authorized signatory
Proof of appointment of the signatory
Proof of LLP registration
Bank details
Proof of the main address of the company
GST Registration Documents for Undivided Hindu Families (HUFs)
PAN card from HUF
Kartas (Patriarch of the Family) PAN card
Photo of the owner
Bank details
Proof of the main address of the company
GST business registration documents
Company PAN card
Charter of the Ministry of Business Affairs
Social contract
Proof of appointment of the signatory
Signer’s PAN card
Aadhaar card of the signatory
PAN card of all directors
Proof of address of all directors
Bank details
Proof of the main address of the company
GST society or club registration documents
A company or club must provide the following GST registration documents to complete the process and receive GSTIN.
A copy of the club or society registration certificate.
A copy of the PAN card of the club or society together with that of the associated partner or organizer.
Photo of partners or promoters.
A copy of the first page of the bank statement/check/passbook.
Proof of the address of the registered office, which may include utility bills, documents of legal ownership / municipal khata copy for company or club premises. In the case of rented premises, a rental agreement and NOC from the owner of the property.
Letter of approval signed by authorized signatories.
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