Goods and Service Tax (GST) is an indirect tax collected on the supply of goods and services. The tax has replaced many indirect taxes levied by the state and central government at various stages of operations ad supply. 

The Act came into effect on July 01, 2017, and is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.

GST is one indirect tax for the entire country. There are 3 taxes collected under GST 

  1. CGST - Collected by Central Government on intra-state sale i.e. sale within the state
  2. SGST - Collected by state Government on intra-state sale i.e. sale within the state
  3. IGST - Collected by Central Government on inter-state sale i.e. sale between two states.

Who should register under GST?

Businesses with turnover above the threshold limit of Rs. 40 Lakhs (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand) should mandatorily register for GST.

The GST registration for the following persons is mandatory irrespective of turnover criteria:

  1. Individuals making Inter-state supply of taxable goods and services
  2. Casual Taxable persons
  3. Persons taxable under the reverse charge basis
  4. Non-resident taxable persons
  5. Persons required to deduct TDS under GST
  6. Persons required to deduct TCS under GST
  7. Input Service Distributors
  8. Persons making a sale on behalf of someone else whether as an Agent or Principal.
  9. Every E-commerce operator who provides a platform to suppliers to make supply through it.
  10. Suppliers who supply goods through E-commerce operator who is liable to collect tax at source.
  11. Online Service Providers providing service from outside India to a non-registered person in India.

However, any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; and an agriculturist, to the extent of supply of produce out of cultivation of land are not required to get registered under GST.

What documents are required for registration under GST?

Documents required for GST registration in case a sole proprietor 

  1. Copy of PAN Card (PAN card to which the business is linked)
  2. Copy of PAN, Aadhar card and Address proof of the sole proprietor
  3. Photograph of the sole proprietor
  4. Address proof of the place of business
  5. Copy of Bank account statement / cancelled cheque or of the applicant
  6. The digital signature of the authorised signatory

Documents required for GST Registration for Partnerships and LLPs

  1. LLP agreement / Partnership Deed
  2. PAN card of the business (PAN card to which business is linked)
  3. Identity and Address proof of Partners with Photographs
  4. Letter of Authorisation to authorise any single partner for registration and submission of returns on GST portal
  5. Aadhar card of the authorised signatory
  6. Proof of registration/certificate of incorporation
  7. Address proof of the place of business
  8. Bank Account statement of partnership or LLP/Cancelled cheque

Documents required for GST Registration for Hindu Undivided Families (HUFs)

  1. PAN card of the HUF and Karta
  2. Photograph of the Karta
  3. Copy of address proof of the registered office
  4. Copy of Adhar and PAN card of the authorised signatory
  5. Authorisation letter
  6. Copy of Bank Statement or crossed cheque

Documents required for GST Registration for Private Limited Company, Public Limited Company and One Person Company

  1. Copy of PAN card of the Company and Directors
  2. Copy of Address Proof of the registered office
  3. Copy of registration certificate of the company
  4. Photograph of the all the Directors
  5. Copy of Identity proof and address proof of all the Directors
  6. Copy of PAN card and Aadhar card of authorised signatory
  7. Board Resolution to authorise 
  8. Copy of Memorandum of Association (MOA) and Articles of Association (AOA)
  9. Copy of bank statement or crossed cheque  

Documents required for GST Registration for Foreign Company

  1. Copy of certificate of the establishment
  2. Photo of promoters/partners
  3. Copy of Board’s resolution
  4. Copy of address proof of the registered office
  5. The authorisation letter for authorised signatory
  6. Copy of PAN and Aadhar card of the authorised representative

Documents required for GST Registration for Society/Trust/Club

  1. Copy of PAN card of society/trust/club and of promoters/partners
  2. Photograph of promoters/partners
  3. Copy of registration certificate
  4. Copy of address proof of the registered office
  5. Copy of bank statement or crossed cheque or first page of passbook;
  6. Authorisation letter 
  7. Copy of PAN and Aadhar card of the authorised signatory

For identity proof, the following documents can be submitted 

  1. PAN
  2. Passport
  3. Driving license
  4. Aadhaar card or 
  5. Voters identity card 

The following documents can be submitted as address proof:

  1. passport 
  2. Driving license
  3. Aadhaar card 
  4. Voters identity card 
  5. Ration card.

Business Registration Document

  1. For sole proprietors For proprietorships, there is no requirement for submitting this document, as the proprietor and proprietorship are considered the same legal entity.
  2. For Partnership firm - partnership deed. 
  3. For LLP Ior Company - Certificate of incorporation issued by MCA must be submitted. 
  4. For other types of entities like society, trust, club, government department or body of individuals, registration certificate can be provided.

Address Proof of place of Business

For Rented or leased premises: Copy of Rent agreement or lease Deed and lin support atest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill can be provided. No Objection Certificate (NOC) from the owner of the premises shall be provided along with other documents.

Own premises: Legal ownership document, Property tax receipt or Municipal Khata copy or copy of Electricity Bill.

Bank Account proof

For Individuals: Scanned copy of the first page of bank passbook or the relevant page of the bank statement or scanned copy of a cancelled cheque containing the name of the Proprietor 

For Business entities: Scanned copy of the first page of bank passbook or the relevant page of the bank statement or scanned copy of a cancelled cheque containing the name of the Business entity, Bank Account No., MICR, IFSC and Branch details including code.

Authorisation letter/ Board Resolution

The authorisation letter shall be signed and dated by the owner. In the case of business entities, copy of Board resolution, printed on the letterhead of the company and signed by any two Directors of the company shall be provided.

Lastly, to submit the application for registration, the applicant must have a valid class 2 digital signature. 

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