Documents Required For GST Registration

The GST registration process is a long one that involves business-related documents. For registration, you need to submit different types of documents according to the type of company registration.

Find out the documents required for GST registration for Sole Proprietorship or Individual, Partnership or LLP, Private Limited or Public limited or One Person Company, HUF and Society or Trust or Club.

Documents required for Sole Proprietorship / Individual

• PAN card,
• Aadhaar Card,
• Passport size photo of the sole proprietor.
• Registered Office Address proof:-
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
  Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement

Documents required for Partnership deed/LLP Agreement

• Documents of Partners:- PAN Card, Passport size photograph and Address Proof of Partners,
• Partnership Deed,
• PAN card of Firm,
• Registered Office Address proof:-
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
• Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement
• Additional documents in case of LLP– Copy of Board Resolution, Registration Certificate of the LLP
  Proof of appointment of authorized signatory (Digital Signature Certificate of any one of the designated partner)

Documents required for Private Limited / Public Limited / One Person Company (Indian or Foreign)

• PAN Card of the company
• Registration Certificate of the Company (Certification of incorporation) given by MCA
• Memorandum of Association (MOA) /Articles of Association (AOA)
• PAN card, Passport size Photograph and Aadhaar card of all Directors,
• PAN card and Aadhaar card of the authorized signatory.
• Board Resolution or any other proof of appointing authorized signatory
• Registered Office Address proof:-
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
• Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement

Documents required for HUF

• PAN card of HUF
• PAN Card and Aadhaar card of Karta
• Passport size Photograph of Owner
• Registered Office Address proof:-
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
• Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement

Documents required for Society or Trust or Club

• Pan Card of society/Trust/Club
• Registration Certificate of society or club
• Passport size Photograph and PAN Card of Promoter/ Partners
• PAN card and Aadhaar card of the authorized signatory.
• Board Resolution or any other proof of appointing authorized signatory
• Registered Office Address proof:-
  –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt
  –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property.
• Bank account details- a copy of the cancelled cheque, the front page of passbook or bank statement

Process of GST Registration

You can perform the process of registration online through a portal maintained by Central Govt. of India. According to GSTN, the registration process is as follows:

• The applicant will need to submit his PAN, mobile number, and email address in part A of FORM GST REG-01 on the GSTN portal or through the facilitation centre (notified by the board or commissioner).
• The PAN is verified in this portal. Email addresses and mobile numbers are verified with a one-time password (OTP). Once the verification is complete the applicant will receive an application reference (ARN) number on the registered mobile number and via email. An acknowledgment is issued to the applicant in FORM GST REG-02
• The applicant needs to fill part-B of FORM GST REG-01 and specify the application reference number. After attaching the required documents, you can submit the form.
• If additional information is required, FORM GST REG-03 is issued. The applicant needs to respond in FORM GST REG-04 with the required information within 7 working days from the date of receipt of FORM GST REG-03.
• If you have provided all the required information via FORM GST REG-01 or FORM GST REG-04, the registration certificate in FORM GST REG-06 for the principal place of business as well as for every additional place of business will be issued to the applicant. Suppose the person has multiple business verticals within a state he can file a separate application for the registration in FORM GST REG-01 for each business verticals.If the details submitted are not satisfactory, the registration application is rejected using FORM GST REG-05. The applicant who is required to deduct TDS or collect TCS shall submit an application in FORM GST REG-07 for registration. If he is no longer liable to deduct collect tax at source then the officer may cancel and communicate the cancel of registration.