Hello, in this post we are going see the documents required for GST registration.

We will cover the following topics in this post:

GST registration based on the category of taxpayer

The basic list of common documents you will need are:

  • PAN card.
  • Aadhar card.
  • Photograph (JPEG format, maximum size – 100 KB).
  • Bank account details.
  • Address proof of principal place of business.

The following list of documents is required for GST registration. Therefore, this process is based on taxpayers’ category.

Individual/Proprietorship/HUF

Here you will need all the basic documents of the owner or HUF accordingly as mentioned above.

Private limited company

Here you will need all the basic documents of all the company directors as mentioned above and also these additional documents:

  • Company’s PAN
  • Certificate of incorporation by the MCA
  • Memorandum of Association / Articles of Association
  • PAN and Aadhar of an authorized signatory. It must be Indian even for foreign companies/branch registration.
  • Photograph of authorised signatory
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (JPEG format / PDF format, maximum size – 100 KB)

Partnership firm

Here you will need all the basic documents of all partners (managing partner & authorized signatory) as mentioned above and also these additional documents:

  • Copy of partnership deed.
  • Proof of appointment of the authorized signatory.
  • If LLP, registration certificate / Board resolution of LLP.

GST registration based on nature of registration

You need to submit different types of documents in the GST portal for GST registration. So, it is based on the nature of activities carried out by the entity.

Normal taxpayer

This category also includes composition dealer, Government departments and ISD registrations.

Here you will need all the basic documents of all company directors & authorized signatory as mentioned above and also these additional documents:

  • PAN of Company
  • Certificate of incorporation by the MCA / Proof of constitution of business.
  • Memorandum of Association / Articles of Association (only for company).
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (JPEG / PDF, maximum size – 100 KB)

Causal taxpayer

  • Photo and Proof for the appointment of an Indian authorised signatory
  • Proof of constitution of business
  • Bank account in India*
  • Address proof**

GST practitioner

  • Photo of the applicant
  • Address proof of professional address
  • Proof of qualifying degree (Degree certificate)
  • Pension certificate (only for retired Government officials)

TDS practitioner

  • Photo of drawing and disbursing officer
  • PAN and TAN of the registered person
  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Address proof of tax deductor**

TCS practitioner

  • PAN of the registered person
  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Address proof of tax collector**

Non-resident OIDAR service provider

  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Bank account in India*
  • 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 (NRTP)

  • Photo and Proof for the appointment of an Indian authorised signatory.
  • For individuals, scanned copy of the passport of NRTP with VISA details.
  • For business entity incorporated outside India, a unique number based on which the Country is identified by the Government of that country
  • Bank account in India*
  • Address proof**

UN bodies/embassy

  • Photo of authorised signatory
  • Proof of appointment of authorised signatory
  • Bank account in India*

Note:

*Bank account details:

You need to upload a copy of cancelled cheque/ extract of passbook/bank statement (first and last page).

**Address proof:

You can upload any document from the list given below:

  • Property tax receipt
  • Copy of Municipal Khata
  • Copy of Electricity bill
  • Ownership deed/document (for owned property)
  • Lease / rent agreement (if leased / rented property) – To be submitted along with (a), (b) or (c).
  • Consent letter / NOC from the owner (if consent arrangement / shared property) – To be submitted along with (a), (b) or (c).
  • For partnership firms – it is the passport, driving license, voters id, Aadhar etc.

With that, we have come to an end to this post on documents required for GST registration.

Share your queries and views with us in the comments section below.

Refer our blogs:

Registration under GST

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