Documents Required for GST Registration

In India, certain businesses are required to obtain GST registration. This includes businesses whose annual turnover exceeds the prescribed limit, those engaged in interstate supply of goods or services in cases where registration is required and other businesses that are required to register under the GST law. GST registration is obtained by filing an application with the GST authority. The process is completed online via GST portal. 

Along with the application, all the required documents must be submitted for quick approval. These documents also serve as proof of the business. In this blog post, we shall discuss the most important documents required for GST registration in India.

List of Documents Required for New GST Registration

The new GST registration application is a way to request the government for a Goods and Services Tax Identification Number (GSTIN). The GST number is a unique 15-digit number that is mandatory for businesses to meet certain criteria, making them eligible to collect and pay GST on the supply of goods and services. Below, we have provided you with the list of major documents essential for GST registration certificate:

1. Proof of Constitution of Business

The applicants seeking the goods and services tax registration must submit a document that proves the legal constitution of the business. Depending on the exact type of business, any one of documents listed below may be required:-

• Partnership Deed for Partnership Firm
• Trust Deed for Trust
• Certificate of Incorporation for Company or Limited Liability Partnership
• Certificate for Establishment a.k.a Shop and Establishment License
• Registration Certificate 
• Any other Proof substantiating the Constitution of Business

2. Photograph of Stakeholder

A recent passport-size photograph of the stakeholder, such as the proprietor, partner, director or promoter, must be uploaded along with GSTIN application.

3. Photograph of Authorised Signatory

A passport-size photograph of authorised signatory is also required if a person has been authorised to sign as well as submit the GST application on behalf of business.

4. Proof of Appointment of Authorised Signatory

Where an authorised signatory has been appointed, any one of the following documents must be submitted as proof of appointment:-

• Letter of Authorisation or
• Copy of Resolution passed by Board of Directors / Managing Committee along with acceptance letter

5. Proof of Principal Place of Business

The applicant must also submit proof of principal place of business. Depending on nature of occupancy, any one or more of following documents may be required at the time of registration under GST:-

• Property Tax Receipt
• Municipal Khata Copy
• Electricity Bill
• Rent or Lease Agreement
• Consent Letter
• Documents or Certificate issued by the Government

6. Proof of Additional Place of Business (If Applicable)

In case the business operates from additional locations, certain supporting documents for those places may also be required at the time of GST registration process. Acceptable documents for proof of additional place of business include the following documents:-

• Property Tax Receipt
• Municipal Khata Copy
• Electricity Bill
• Rent / Lease Agreement
• Consent Letter
• Other Documents / Certificates issued by Government

7. Supporting Documents for Clarification (If Required)

During GST registration process, there is a chance that the GST officer may seek clarification regarding the application. In such cases, the applicant may need to upload necessary supporting documents so as to clarify or verify the information furnished in GST application.

What is GST Registration?

GST registration means the process of obtaining a unique Goods and Services Tax Identification Number (GSTIN) from the government. It is mandatory for businesses whose aggregate annual turnover exceeds prescribed threshold limit. Generally, the threshold is Rs. 40 lakh for suppliers of goods and Rs. 20 lakh for suppliers of services in most States and Union Territories. 

However, in Special Category States, the threshold limit is lower, i.e., Rs. 20 lakh for suppliers of goods and Rs. 10 lakh for suppliers of services, subject to applicable provisions of GST law. Certain businesses are also required to obtain GST registration irrespective of their turnover, such as those covered under applicable provisions of GST law, including specified interstate supplies. 

Sometimes, businesses also opt for GST registration on a voluntary basis even when they are not legally required to register. This is because voluntary registration under GST system allows businesses to collect GST, claim input tax credit (where eligible), improve their business credibility and conduct business more easily with registered suppliers and customers. 

Conclusion

In conclusion, GST registration is a must for those businesses that are required to be registered under the GST law. Eligible businesses need to get themselves registered on GST portal to stay in the ambit of law as well as avoid legal hassles. Where any business is found to be carrying on without getting GST registration, then it may attract penalties and other actions under the GST law.

We understand that applying for the GST registration can be a bit of a headache for businesses. Hence, we are always here to help you with GST registration process. We also provide support with post registration GST compliance including GST return filing. For professional guidance as well as complete assistance with meeting GST requirements, contact the consultants at Registrationkraft. 

Frequently Asked Questions (FAQs)

Q1. What is GST?

GST means a single indirect tax that is levied on supply of goods and services in India. The Indian government introduced this tax so as to replace multiple indirect taxes, including VAT, and make the indirect tax system simpler in the country.

Q2. When did the Indian government introduce GST?

The Indian introduced GST on 1 July 2017 after passage of 101st Constitutional Amendment Act. 

Q3. Do I need to submit GST registration documents online?

Yes. You must submit documents required for GST registration online while filing the application. For this, you need to visit the official GST portal.

Q4. Is a partnership deed necessary for GST registration?

Yes. For goods and services tax registration of a partnership firm, partnership deed is absolutely a necessary document.

Q5. Is certificate of establishment necessary for GST registration?

Not exactly. A Certificate of Establishment is required only for businesses where it is applicable. It is one of the documents accepted as proof of business constitution for purpose of GST registration. Depending on the type of business like Certificate of Incorporation, Partnership Deed, Trust Deed or Registration Certificate may also be acceptable.