GST registration is a very important requirement for businesses operating in India. It is necessary to comply with the GST law implemented by the government. Under GST, businesses are mandated to register if their annual turnover exceeds certain thresholds. This registration ensures that businesses are legally authorised to collect and remit GST on their supplies of goods or services.
GST registration is essential for businesses in India to operate legally, enjoy input tax credits, enhance credibility and facilitate interstate trade. It streamlines the taxation process and contributes to the growth and development of businesses in the country.
Who Should Apply for GST Registration?
Any person or company making taxable supplies of commodities to individuals in India with an annual aggregate turnover of more than Rs.40 lakh must register for GST. The aggregate turnover threshold has been cut to Rs.20 lakh in various special category states such as Assam, Nagaland, Manipur and North-Eastern states. Individuals who provide services must register if their total revenue exceeds Rs.20 lakh (for normal category states) or Rs.10 lakh (for special category states).
A person may receive GST registration if they perform inter-state supply of goods or services or have an existing VAT, service tax or central excise registration, in addition to meeting the aggregate turnover criteria.
Conditions for GST Registration in India
The following conditions must be fulfilled for GST registration by entities:
- Overall turnover:
- Service providers: Must register for GST if their services exceed 20 lakhs in a calendar year. The threshold is 10 lakhs in specific states.
- Exclusive goods suppliers: Must register for GST if their annual turnover exceeds Rs. 40 lakhs and Rs. 20 lakhs in special category states.
- Interstate Commerce:
- Organisations engaged in interstate supply of goods: Must register for GST regardless of overall revenue. Registration is required when annual sales exceed 20 lakhs. The threshold is one lakh in certain states.
- E-commerce platform:
- Individuals conducting business through e-commerce platforms in India: Must register for GST, irrespective of turnover. Registration is mandatory for selling on platforms like Flipkart, Amazon, etc.
- Casual Taxable Individuals:
- Individuals operating temporary stands or stores for seasonal or irregular goods/services: Must register for GST regardless of annual turnover. Registration is required for such activities.
- Composition registration:
- Businesses with annual turnover not exceeding Rs 1.5 crore.
- Simple and easy scheme for taxpayers.
Comprehensive Checklist of Documents Required for GST Registration
Given below is a detailed checklist of all the documents that are required by entities for registering under GST laws in India:
Based on the Business
Documentation list based on the business:
| Entity Business Category | Documentation for GST Registration |
|---|---|
| Sole Proprietor / Individual | Owner’s PAN card Owner’s Aadhar card Owner Photograph (Format – JPEG, Size Limit – 100 KB) Credential regarding Bank account Proof for the Address |
| Partnership Firm (including LLP) | PAN card of all partners along with authorised signatory Partnership deed copy Photograph of the company’s authorised signatories & core partners (Format – JPEG, Size Limit – 100 KB)Address proof related to the company’s partners such as Passport, Voters ID, driving licence, Aadhar card, etc. Authorised signatory’s Aadhar card Copy of document stating the appointment of authorised signatory Board resolution of LLP Detail of the Bank account. Address proof of business |
| HUF | HUF’s PAN card Karta’s PAN card and Aadhar card Photograph of the entity who owns the business (Format – JPEG, Size Limit – 100 KB) Detail regarding Bank accountAddress proof of the firm |
| Company (Public and Private) (Indian and foreign) | Company’s PAN Card Certificate of incorporation approved by MCA Memorandum of Association or Articles of Association Authorised signatory’s PAN card & Aadhar card Proof of address and PAN card of the company’s directors Photograph of authorised signatory & directors (Format – JPEG, Size Limit – 100 KB) Board resolution for the appointment of authorised signatory or other proof of such appointment (Format has to be- JPEG, Limit on size – 100 KB)Bank account detailsAddress proof of business |
| Society or Trust | Photograph of Promoter/ Partners along with PAN Card Certification related to registration Pan Card related to society/Trust/Club Bank statement Address proof of the officeCopy of electricity bill or property tax receipt Rented office – NOC & Rent agreement from the owner Letter of authorisation regarding authorised signatory |
Based on the GST Registration Category
The needed documents vary depending on the kind of GST registration as well. These documents are as below mentioned:
| Nature of Registration under GST | Aim of the Registration | Documents Required |
|---|---|---|
| Normal taxpayer registration (this also includes composition dealers and the departments of govt. and also ISD registrations) | To undertake taxable supply of goods or some services | PAN card of the said Company Certificate of incorporation or Proof of constitution of businessMOA/AOA (only for company)Aadhar and PAN card of an authorised signatory (even for foreign companies/branch registration)PAN card of Company (only for company)Certificate of incorporation or Proof of constitution of businessAddress proof as well as PAN card of every director of the Company (partners if it is a firm)Photographs of the said directors and also authorised signatory (which must be in JPG format, and have maximum size of 100 KB)Resolution of Board for appointing authorised signatory (in PDF or JPEG format with maximum size as 100 KB)Details of Bank accountPrincipal place of business’ Address proof |
| GST practitioner | To be enrolled as GST practitioner | Photo of said applicant (should bein JPG format and have maximum size of 100 KB)Proof of address of the place where professional practice takes placeProof of qualifying degree (Degree certificate)Pension certificate (only for Government officials who are retired) |
| TDS registration | To deduct the tax at source | Photograph of said drawing and also the disbursing officer (has to be in JPG format only with a maximum size of 100 KB)TAN and PAN no. of the person registeringPhotograph of authorised signatory (has to be in JPG format with maximum size of only 100 KB)Proof showing the appointment of authorised signatoryProof of Address of tax deductor |
| TCS registration | To collect the tax at source (for E-commerce operators) | PAN number for person registeringPhotograph of authorised signatory (has to be in JPG format with maximum size of 100 KB)Proof showing the appointment of authorised signatoryProof of Address of tax collector |
| An OIDAR service provider(non-resident) | Meant for such online service providers who don’t have a place of business in the country | Photograph of the authorised signatory (has to be in JPG format with maximum size of 100 KB)Proof showing appointment of the authorised signatoryBank accounts in IndiaProof showing non-resident online provider of service (for ex- Clearance certificate which is issued by the govt., Licence which is issued by the country of origin or certificate of incorporation which is issued in India or could even be other foreign country) |
| Non-resident taxable person (NRTP) | For such non-residents who occasionally undertake taxable supply of goods and/or services in the country | Photograph as well as Proof of the appointment of an Indian authorised signatoryCopy (scanned) of passport of such NRTP having VISA details (for individuals); Unique number identifying the country (for business entities incorporated outside India)Bank accounts in IndiaProof of address |
| Casual taxable person | For such non-registered persons who occasionally undertake taxable supply of goods and/or services in the country | Photograph as well as Proof showing appointment of an authorised signatory who is IndianProof showing constitution of said businessBank accounts in IndiaProof of address |
| UN bodies/embassy | To get Unique Identification Number for the purpose of claiming refund of taxes paid on goods or services | Photograph of authorised signatoryProof showing appointment of such authorised signatoryBank accounts in India |
Points to be noted-
Bank account information
For bank account information, a copy of a cancelled check or an extract of a passbook/bank statement (first and final page) must be provided. (This is to be provided in JPEG or even PDF format, with maximum file size not exceeding 100 KB)
Address verification proof
Any of the following documents must be uploaded as address proof:
- Municipal khata copy
- Property tax receipt
- a copy of the electric bill
Final Thoughts
The process of GST registration in India requires the submission of specific documents based on the entity category and the nature of registration. Individuals and companies meeting the turnover threshold must apply for GST registration. Sole proprietors, partnership firms, HUFs, companies (both Indian and foreign) and societies or trusts have different document requirements. The documents include PAN cards, Aadhar cards, photographs, partnership deeds, certificates of incorporation, proof of address and more.
Furthermore, specific registrations such as GST practitioners, TDS registration, TCS registration, non-resident OIDAR service providers, non-resident taxable persons, casual taxable persons and UN bodies/embassies have their own set of required documents. Adhering to the documentation checklist is essential for a successful GST registration process.
For more information on the list of documents needed for registration under GST, connect with our experts at StartupFino.
