5 Different & Important Document Checklist for GST Registration Everyone Should Know

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GST (Goods and Service Tax) is a 15 digit unique number given by the tax authorities to monitor tax payments and compliances of the registered person. GST is a mandatory registration for all businesses, and you must know the document checklist for GST Registration before that. 

Who Should Register For GST

In India, anybody who supplies taxable items is required to register for GST if:

  • Their company/organisation has exceeded the Rs. Twenty lakhs annual turnover threshold limit (10 Lakh for NE states and the Hilly States).
  • Their company has expanded into interstate supply.

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In addition to this, other people who need to register for GST are:

  • A person making any inter-state taxable supply.
  • Casual taxable persons
  • A person who is required to pay tax under reverse charge
  • A person is required to pay tax under sec 9(5)
  • Non-resident taxable person
  • A person who is required to deduct tax under section 51
  • Persons who supply goods and/or services on behalf of other registered taxable persons, whether as an agent or otherwise
  • Input service distributor
  • Persons who supply goods and services other than branded services through electronic commerce operators.
  • Every electronic commerce operator
  • An aggregator who supplies services under his brand name or his trade name and;
  • Such other person or class of persons may be notified by the Central Government or State Government on the recommendations of the GST council.

Benefits for GST

Registration under the Goods And Services tax regime will confer the following advantages to the business:

  • Legally recognized as a supplier of goods or services.
  • Proper accounting of tax paid on the input goods or services that can be utilized for payment of GST due to the supply of goods or services or both by the business.
  • Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
  • Getting eligible to avail various other benefits and privileges under the GST laws.

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Documents Checklist For GST Registration

Several documents are required depending on the nature of the business or the type of GST registration obtained. This is the checklist for GST Registration-

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 the 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 partners)
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 the passbook, or bank statement
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 the 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 the passbook, or bank statement
Documents required for HUF (Hindu Undivided Family)
– 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 the passbook, or bank statement

Address Proof for Registered Office/Place of Business

Following is the checklist for GST registration for valid address proof: 

For Own premises

Any document proving the ownership of the premises such as Municipal Khata, copy of electricity bill, or latest property tax receipt.

For Rented Premises

Copy of the legal rental agreement and any documentation supporting the Lessor’s ownership of the premises, such as a copy of the Municipal Khata, most recent property tax receipt, or a copy of the Electricity Bill.

Suppose a rental agreement or lease deed is not available. In that case, an affidavit, combined with any document supporting possession of the property, such as a copy of an electrical bill, is sufficient.

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SEZ Premises

If the applicant conducts their primary business in an SEZ or has registered as an SEZ, they must upload all required documents as specified by the government.

All Other Cases

In all other circumstances, a copy of the consent letter of the owner of the premises, along with any documentation supporting the Consenter’s ownership of the premises, such as a Municipal Khata copy or an Electricity Bill copy, are needed. The same documents can be posted for shared properties as well.

**Bank account details: Scanned copy of a cancelled cheque (showing the Bank Account number, name of the Proprietor or Business entity, MICR, Branch details including code, and IFSC. Scanned copy of the last and first page of the bank passbook or the relevant page of the bank statement. 

Digital Signature for GST Registration

All GST registration applications must be digitally signed using a Class 2 Digital Signature. Hence before beginning the application process, it is critical to obtain the digital signature of the authorized signatory to sign the GST registration application. 

Also Read: What can a Business do to Improve Cash Flow?

Conclusion

The registration process is excruciating and delicate, with a very high scope of error. Make sure you give extra attention to every detail.

If applicable, it is critically important to apply for GST registration, and failure to do so is considered tax evasion and fraud offence. Therefore make it mandatory to register for GST before starting a business

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About the author

Surabhi Guleria

10 comments

    • Hello Ishita,

      GST registration and filing in India both require a legitimate class 2 digital signature. All paperwork submitted to the government under GST, such as applications for GST registration or paperwork uploaded to the GST Common Portal, must be digitally signed.

  • For many people like me, this article has made things really simple. The fact that the entire document checklist is explained in this is quite helpful. Thank you a lot!

    • Hello Sree,

      Under Section 10AA of the Income Tax Act, SEZ units receive a 100% income tax exemption on export income for the first five years, followed by a 50% exemption for the following five years, as well as a 50% deduction for reinvesting export profits.

  • Please inform me if we can start using the provisional GSTIN till the new one is provided. Any information would be helpful.

    • Hello Afreen,

      Yes, you can use a provisional GSTIN until your final GSTIN is issued.
      Additionally, the final GSTIN (PID) must be converted from the provisional GSTIN (PID) within 90 days.

  • Please give a brief description of GST returns and who is required to file them. Thank you so much in advance.

    • Hello Anusha,

      A GST return is a document that contains information about your sales, purchases, sales tax (output tax), and sales tax paid (input tax). It is a statement filed by all taxpayers registered under GST whose annual turnover exceeds Rs. 2 crores. This is a one-of-a-kind form in that it must be certified by a Chartered Accountant or a Cost Management Accountant following a GST audit and review of the GST-9.

By Surabhi Guleria