Documents Required For GST Registration

Individuals or entities conducting taxable intra-state supply of goods or services and having an annual aggregate turnover exceeding Rs 20 lakh (or varying amounts of Rs 40 or Rs 10 lakh, depending on the supply and state/UT) must compulsorily acquire GST registration. For those engaging in inter-state supply, there is no threshold limit.

The tax authorities issue a unique 15-digit GST registration number, also known as the GST identification number (GSTIN), to monitor the tax payments and compliances of the registered entities. The required sets of documents for GST registration vary based on the business’s constitution or the type of GST registration sought.

Keep reading to know the list of documents required for GST registration.

Who is Liable to get Registered under GST?

GST registration is mandatory for:

Entities engaging in the supply of goods with a turnover exceeding Rs. 40 lakhs in a financial year for Normal Category states (Rs. 20 lakhs for Special Category states) are mandated to obtain GST registration.
Businesses providing services are required to register if their turnover surpasses Rs. 20 lakhs for Normal Category states (Rs. 10 lakhs for Special Category states).
Individuals previously registered under other laws such as Excise, VAT, or Service Tax must also undergo GST registration.
In cases where a registered business is transferred or demerged, the transferee assumes registration from the date of the transfer.
Registration is obligatory for individuals involved in inter-state supplies, casual taxable persons, non-resident taxable persons, agents of a supplier, those paying tax under the reverse charge mechanism, input service distributors, e-commerce operators or aggregators, and persons supplying via e-commerce aggregators.
Furthermore, individuals supplying online information and database access or retrieval (OIDAR) services from a location outside India to a person in India, excluding a registered taxable person, are also obligated to register under GST.

Note that this requirement does not apply if the turnover is solely related to the supply of goods or services that are exempt under GST.

Budget 2023 Update:

The Budget of 2023 replaces section 23 of the CGST Act, w.e.f. 1st July 2017. This amendment provides clarification that individuals or entities referred to in section 23 are not required to procure registration, even if they meet the conditions outlined in sections 22(1) and 24 of the CGST Act.

**Some Normal Category states have opted to maintain the current limit of Rs. 20 lakhs, while certain Special Category states have chosen to raise the limit to Rs. 40 lakhs.

***E-commerce sellers/aggregators are not required to register if their total sales are less than Rs. 20 lakhs, as per Notification No. 65/2017 – Central Tax dated 15th November 2017.

Documents Required for GST Registration

Based on the Constitution of Business

The following documents are required to obtain GST registration depending on the types of business or constitution. (Individual/Company etc.)

Category of persons	Documents required for GST registration
Sole proprietor / Individual	PAN card of the owner Aadhar card of the owner Photograph of the owner (in JPEG format, maximum size – 100 KB) Bank account details* Address proof**
Partnership firm/ LLP	PAN card of all partners (including managing partner and authorized signatory) Copy of partnership deed Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB) Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.) Aadhar card of authorised signatory Proof of appointment of authorized signatory In the case of LLP, registration certificate / Board resolution of LLPBank account details* Address proof of principal place of business**
HUF	PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner (in JPEG format, maximum size – 100 KB) Bank account details* Address proof of principal place of business**
Company (Public/ Private/ Indian/ foreign)	PAN card of Company Certificate of incorporation given by Ministry of Corporate Affairs Memorandum of Association / Articles of Association PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration PAN card and address proof of all directors of the Company Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB) Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details* Address proof of principal place of business**

*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)

**Address proof: Upload any one of the following documents:

Property tax receipt
Municipal Khata copy
Electricity bill copy
Ownership deed/document (in the case of owned property)
Lease / rent agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

Based on the Category of GST Registration

The GST portal necessitates the submission of various documents for GST registration, contingent on the specific type of GST registration required. The documentation requirements are determined by the nature of activities conducted by the entity.

Below is a comprehensive list detailing the documentation requirements for each type of GST registration:

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer registration (including composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	PAN card of Company (only in case of company) Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business Memorandum of Association / Articles of Association (only in case of company) PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration PAN card and address proof of all directors of the Company (partners in case of firm) Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details* Address proof of principal place of business**
GST practitioner	For enrolling as GST practitioner	Photo of the applicant (in JPG format, maximum size – 100 KB) Address proof of place where professional practice takes place Proof of qualifying degree (Degree certificate) Pension certificate (only in case of retired Government officials)
TDS registration	For deducting tax at source	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) PAN and TAN number of the person being registered Photo of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Address proof of tax deductor**
TCS registration	For collecting tax at source (E-commerce operators)	PAN number of the person being registered Photo of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Address proof of tax collector **
A non-resident OIDAR service provider	For online service providers not having any place of business in India	Photo of authorised signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorised signatory Bank account in India* Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued in India or any other foreign country)
Non-resident taxable person (NRTP)	For non-residents occasionally undertaking taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian authorised signatory In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country. Bank account in India* Address proof**
Casual taxable person	For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian authorised signatory Proof of constitution of business Bank account in India* Address proof**
UN bodies/embassy	For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services	Photo of authorised signatory Proof of appointment of authorised signatory Bank account in India*

**Address proof: Anyone of the following documents must be uploaded:

Property tax receipt
Municipal khata copy
Electricity bill copy
Apart from the above, the following may apply on a case-to-case basis:
Ownership deed/document (only in case of owned property)
Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

For queries related to GST, please get in touch with us. IRIS GST is looking forward to helping you.

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