Documents required for GST Registration

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By Sakshi Shah on March 25, 2019

GST (Goods and Service Tax) Registration requires a series of documents depending on the nature of the business. GST Registration means allotment of a GST Number or GSTIN to the taxpayer who is liable to collect GST from its customers and pay it to the government. He can claim the Input tax credit of taxes paid on purchases before making payment of tax.

The list of Documents required for GST Registration are:

  • PAN Card of business – The 16 digit unique GSTIN comprises of the PAN of the business. Thus, PAN is a mandatory document for registration except in case of Non-Resident.
  • Proof of Business Registration – This may be different for every applicant depending on the type of business.
    • Partnership – Partnership Deed
    • Company – Certificate of Incorporation issued by MCA
    • LLP – Certificate of Incorporation issued by MCA
    • Trust, Club, AOP, BOI, Cooperative Society – Registration certificate under the respective Act
    • Sole Proprietorship – No document required
  • Proof of Address – This is required as a proof for the place of business of the applicant.
    • Own premises – electricity bill, landline bill, water bill or receipt of property tax
    • Rented or Leased premises – Rent Agreement or Lease Deed. Also, submit a document that contains the address of the premises in the name of the lessor. In the absence of Rent Agreement or Lease Deed, submit an affidavit.
    • Other cases – Consent letter or NOC (No Objection Certificate) from the owner of the premises. Also, submit a document that contains the address of the premises in the name of the owner.
  • Proof of Bank Account – This is required as a proof for the bank details of the applicant. The bank details include bank name, branch name, bank account number, MICR Code and IFSC Code. It can be any of the following:
    • Cancelled cheque
    • Copy of the first page of bank passbook
    • Copy of relevant page of the bank statement
  • Identity Proof, Address Proof and Photographs of the authorized person – The following proofs are required:
    • Identity Proof – Aadhar, PAN, voter id card, ration card, passport or driving license
    • Address Proof – Aadhar, voter id card, ration card, passport or driving license
    • Photographs
    • Submit the above proofs for the following persons:
      • Sole Proprietorship – Proprietor
      • Partnership firm – all partners including managing partner
      • LLP – all partners including designated partner
      • HUF – Karta
        • Company – all directors including managing director
      • Trust – all trustees including managing trustee
      • AOP/ BOI/ local authority/ statutory body – Authorised Person
  • Other Documents In some cases, submit additional documents:
    • Company – Memorandum of Association (MOA), Articles of Association (AOA) or Copy of Board Resolution
    • LLP – Copy of Board Resolution
  • Digital Signature – Sign the application with a Class 2 Digital Signature of the Authorised Signatory. The Authorised Signatory must be a resident in India and must hold a valid PAN.
    • The following persons may become the Authorised Signatory:
      • Sole Proprietorship – Proprietor
      • Partnership firm – Managing Partner
      • LLP – Designated Partner
      • HUF – Karta
      • Domestic Company – Managing Director
      • Trust – Managing Trustee
      • AOP/ BOI/ local authority/ statutory body – Authorised Person
      • Foreign Company – Authorised Person in India
      • Foreign LLP – Authorised Person in India
How to register or update a DSC on the GST Portal?
I am going to start a small fashion online business. What documents do I need for GST registration? To start a small business as a proprietorship, you can register under GST with a few basic documents.