Documents for GST Registration

Any individual endeavor taxable intra-state supply of goods/services with a yearly total turnover of more
than INR 20 lacs (INR 10 lacs for some the North Eastern and other exceptional class States) or
undertaking between state supply (with no edge restricted) are obligatorily required to acquire GST
registration.

GST enlistment number or GSTIN is a special 15-digit number given by the tax experts to screen tax
installments and compliances of the enrolled individual

Various arrangements of documents will be required relying on the constitution of business or the sort
of GST enrollment that is gotten

Most recent Update!

7th March 2019

The CBIC has advised that GST enlistment isn't required if yearly turnover is beneath Rs 40 lakhs just if
there should arise an occurrence of a provider of goods with the exception of:

a) Cases of necessary GST registration

b) Icecream, consumable ice, container masala, tobacco and its substitutes

c) Those creation deals inside States of Arunachal Pradesh,

Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand

d) Choosing Voluntary enlistment

The notice will be powerful from first April, 2019.

*Bank record subtleties:

For financial balance subtleties, a duplicate of dropped check or concentrate of passbook/bank

proclamation (containing the first and last page) must be transferred. (in JPEG design/PDF position, most
extreme size – 100 KB)

**Address confirmation:

Transfer any of the accompanying documents:

 Property tax receipt

 Civil Khata duplicate
  Power bill duplicate
 Possession deed/document (on account of claimed property)
 Rent/lease understanding (if there should arise an occurrence of rented/leased property) – To
be submitted alongside (a), (b) or (c)
 Assent letter/NOC from the proprietor (if there should be an occurrence of assent course of
action or shared property) – To be submitted alongside (a), (b) or (c)

1.Constitution of Business

The following documents are required to obtain GST registration depending on the types of business or
constitution.(Individual/Company etc.)

Category of Documents required for GST registration

persons
Sole PAN card of the owner
proprietor / Aadhar card of the owner
Individual
Photograph of the owner (in JPEG format, maximum size – 100 KB)
Bank account details*
Address proof**
Partnership PAN card of all partners (including managing partner and authorized
firm signatory)
(including Copy of partnership deed
LLP)
Photograph of all partners and authorized signatories (in JPEG format,
maximum size – 100 KB)
Address proof of partners (Passport, driving license, Voters identity
card, Aadhar card etc.)
Aadhar card of authorised signatory
Proof of appointment of authorized signatory
In the case of LLP, registration certificate / Board resolution of LLP

Bank account details*

Address proof of principal place of business**
HUF PAN card of HUF
PAN card and Aadhar card of Karta
Photograph of the owner (in JPEG format, maximum size – 100 KB)

Bank account details*

Address proof of principal place of business**
Company PAN card of Company
 (Public and Certificate of incorporation given by Ministry of Corporate Affairs
Private)
(Indian and Memorandum of Association / Articles of Association
foreign)
PAN card and Aadhar card of authorized signatory. The authorised
signatory must be an Indian even in case of foreign companies/branch
registration
PAN card and address proof of all directors of the Company

Photograph of all directors and authorised signatory (in JPEG format,

maximum size – 100 KB)
Board resolution appointing authorised signatory / Any other proof of
appointment of authorised signatory (in JPEG format / PDF format,
maximum size – 100 KB)
Bank account details*
Address proof of principal place of business**

2. Class of GST Registration

Various kinds of documents will be required to be submitted on GST entry for GST enlistment relying on
the sort of GST enrollment required. This depends on the idea of exercises being completed by the
substance. [http://blogs.tachotax.com/gst-registration/]

A point by point rundown of documentation prerequisites for each kind of GST enlistment is given under
below:

GST Registration Documents Checklist

Nature of GST Registration Purpose of Registration Documents to be Uploaded
Normal taxpayer registration For undertaking a taxable PAN card of Company (only in case of company)
(including composition supply of goods / or
dealer, Government services
departments and ISD
registrations)
Certificate of incorporation given by Ministry of
Corporate Affairs / Proof of constitution of
business

Memorandum of Association / Articles of

Association (only in case of company)
 PAN card and Aadhar card of authorized
signatory. Authorised signatory must be an
Indian even in case of foreign companies /
branch registration
PAN card and address proof of all directors of
the Company (partners in case of firm)
Photograph of all directors and authorised
signatory (in JPG format, maximum size – 100
KB)
Board resolution appointing authorised signatory
/ Any other proof of appointment of authorised
signatory (in JPEG format / PDF format,
maximum size – 100 KB)
Bank account details*
Address proof of principal place of business**

Read our article on documents checklist depending

on types of business structure
GST practitioner For enrolling as GST Photo of the applicant (in JPG format, maximum
practitioner size – 100 KB)
Address proof of professional address

Proof of qualifying degree (Degree certificate)

Pension certificate (only in case of retired
Government officials)
TDS registration For deducting tax at Photo of drawing and disbursing officer (in JPG
source format, maximum size – 100 KB)

PAN and TAN number of the person being

registered
Photo of authorised signatory (in JPG format,
maximum size – 100 KB)
Proof of appointment of authorised signatory
Address proof of tax deductor**
TCS registration For collecting tax at source PAN number of the person being registered
(E-commerce operators) Photo of authorised signatory (in JPG format,
maximum size – 100 KB)
Proof of appointment of authorised signatory

Address proof of tax collector **

A non-resident OIDAR For online service 1. Photo of authorised signatory (in JPG format,
service provider providers not having any maximum size – 100 KB)
place of business in India
2. Proof of appointment of authorised signatory
 3. Bank account in India*
4. Proof of non-resident online service provider
(eg: Clearance certificate issued by Government
of India, License issued by original country or
certificate of incorporation issued by India or any
other foreign company)
Non-resident taxable person For non-residents Photo and Proof for the appointment of an Indian
(NRTP) occasionally undertaking authorised signatory
taxable supply of goods /
or services in India
In case of individuals, scanned copy of the
passport of NRTP with VISA details. In case of
business entity incorporated outside India,
unique number on the basis of which the Country
is identified by the Government of that country
Bank account in India*
Address proof**
Casual taxable person For non-registered Photo and Proof for the appointment of an Indian
domestic persons authorised signatory
occasionally undertaking
taxable supply of goods /
or services in India
Proof of constitution of business
Bank account in India*
Address proof**
UN bodies/embassy For obtaining Unique Photo of authorised signatory
Identification Number to
claim the refund of taxes
paid on goods/services
Proof of appointment of authorised signatory

Bank account in India*