In India, any person undertaking a supply of taxable goods is required to complete his/ her GST registration if…
-
- His/her firm/organisation has crossed the annual aggregate threshold limit of Rs. 40 Lakh (20 Lakh for NE states and the Hilly States.).
- His/her firm has ventured into inter-state supply.
W.e.f. 1st April 2019, any person whose aggregate turnover in the financial year does not exceed Rs. 40 lakh but is any of the following:
- Persons required to take compulsory registration under section 24
- Person engaged in the supplies of Ice cream and other edible ice, whether or not containing cocoa , Pan masala and All goods, i.e. Tobacco and manufactured tobacco substitutes (24)
- Persons engaged in making intra-state supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
- Persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration
[Notification 10/2019-Central Tax dt. 07-Mar-2019] & [Notification 02/2019-Union Territory Tax dt. 07-Mar-2019]
While you are aware of the need for GST registration, you also need to know how to go about it. To know more read our blog on how to go about online GST registration. Here we cover the list of documents required for GST registration:
The process of acquiring GSTIN is based on 3 steps
- Knowing GSTIN
- Preparing Documents
- Registration
1. What is GSTIN?
GST registration number or GSTIN is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliance of the registered person.
2. What are the documents required for GST Registration?
The list of the required may change based on the constitution of your business and the type of GST registration you are seeking.
2.1 Based on the Constitution of Business
List of documentation based on the constitution of business
| Category of persons | Documents required for GST registration |
|
Sole proprietor / Individual
|
|
|
Partnership firm (including LLP)
|
|
|
HUF
|
|
|
Company (Public and Private) (Indian and foreign)
|
|
*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)
In recent updates to the GST portal, for Normal, OIDAR and NRTP taxpayers, it is now optional to declare bank account details at the time of registration, and the same can be submitted later. Earlier, it was mandatory to submit these details at the time of registration, however, the same can now be given when logging in for the first time. Hence, for new business, this is particularly useful as a GST registration number can be obtained without the hassle of needing to open a bank account first.
**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 (a), (b) or (c)
- Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)
2.2 Based on the Category of GST Registration
Depending upon the type of GST registration, the set of documents required may change. These documents are based on the nature of activities processed by the business.
List of documentation required for every 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 / or services |
|
| GST practitioner | For enrolling as GST practitioner |
|
| TDS registration | For deducting tax at source |
|
| TCS registration |
For collecting tax at source (E-commerce operators) |
|
| A non-resident OIDAR service provider | For online service providers not having any place of business in India |
|
| Non-resident taxable person (NRTP) | For non-residents occasionally undertaking taxable supply of goods / or services in India |
|
| Casual taxable person | For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India |
|
| UN bodies/embassy | For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services |
|
Bank account in India*
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**
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 (a), (b) or (c)
- Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (a), (b) or (c)
3. How to register under GST?
You can register your firm electronically through GSTN portal. For further assistance, you can read the article on Online GST registration.
IRIS GST is official GST Suvidha Provider (GSP) in India, offering premium GST compliance tools like IRIS GST Software, IRIS E-invoicing and IRIS Eway Bill Management. To book a free demo or for any queries, kindly connect with us at supprot@irisgst.com.
Hello,
I have read your article and it is very useful for all GST user
Thanks for the information. This article is very useful for all bloggers as well as it useful to me also.