The GST registration process is a long one that involves business-related documents. For registration, you need to submit different types of documents according to the type of company registration.
Find out the documents required for GST registration for Sole Proprietorship or Individual, Partnership or LLP, Private Limited or Public limited or One Person Company, HUF and Society or Trust
Documents required for Sole Proprietorship / Individual
- PAN card,
- Aadhaar Card,
- Passport size photo of the sole proprietor.
- ADDRESS PROOF FOR REGISTRATION
- Bank statement / cancel cheque / passbook front page copy
address proff required for registration
The documents required to be submitted may vary for following situations-
1) Address owned by Applicant Proprietor
- Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
2) If the premises is owned individuals – Another Person:
- Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill
- Consent letter from the Owner of premises to use the address for GST Registration.
3) For Rented or Leased Premises
- A copy of the valid Rent / Lease Agreement on a stamp paper in the name of Proprietor / Proprietorship. The purpose of rental / lease must be commercial use.
- Any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
4) If the Address is owned another Company / LLP
- Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill
- Board Resolution by Company / Consent by LLP for authorising the use of address as registered office of the company.
5) If the premises is from Virtual /Shared Office Service Provider /Co-Working space
- Any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
- Valid Rental / Lease Agreement by owner of the premises with Virtual /Shared Office Service Provider with specific powers to sublease the premise for business.
- Consent letter issued by the Virtual /Shared Office Service Provider. (If the Virtual /Shared Office Service Provider is a Company / LLP, Board Resolution / Power of Attorney delegating the powers to the signatory to issue Consent Letter for Business registrations is also required)
6) If the address is located in an SEZ
If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by Government of India are required to be uploaded.
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 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 partner)
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 passbook or bank statement
Documents required for HUF-
- 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 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 passbook or bank statement
benefits of GST registration-
Registration under 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 of various other benefits and privileges under the GST laws.
When Is Gst Enrollment Required for a Proprietorship Firm?
The following situations may necessitate a proprietorship firm’s GST Enrollment:
- when annual revenue exceeds 40 lakh rupees
- When a proprietorship business engages in interstate commerce (the sale of goods or services from one state to another state).
- When a proprietorship firm wants to claim the purchase’s input tax credit.
optional basis
Can I cancel my registration in the future?
Yes, you can cancel your registration if you are:
- Existing Taxpayer
- Migrated Taxpayer whose application for enrolment has been approved
- Migrated Taxpayer who has not filed any other form after the filing of the application for enrolment