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. The taxpayer can claim the Input Tax Credit of taxes paid on purchases before making payment of tax. Documents required for GST Registration depends on the nature of the business. The taxpayer can apply for GST Registration on the GST Portal.
List of Documents required for GST Registration
Business related Documents
- PAN Card
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. 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
FAQs
In order to change the details of your registration, you need to visit the GST official portal. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.
You can download the GST registration certificate from the GST Portal. Go to Services > User Services > View/Download Certificates. Click on download. Your GST registration certificate will be downloaded.
Yes. The application made to change or update details can be saved. However, if the application is not submitted within 15 days from the date of starting the application, it will get canceled automatically.
Hey @HarshitShah
GST Registration is the application for GST Number or GSTIN(GST Identification Number). Under the GST(Goods and Service Tax) Regime, it is mandatory for to have GSTIN to collect, pay GST and claim the Input Tax credit.
For GST registration, the dealer has the following options:
Voluntary Registration: The business does not have the liability to register under GST, however, can apply for GST Registration. This usually is when the businesses are willing to take advantage of the Input Tax Credit facility
Registration under Composition Scheme: Composition scheme is a voluntary and optional scheme for registering under GST. Under the composition scheme, the compliance is simpler and lesser returns are to be filed. The tax is to be filed at a fixed rate. If the business turnover is in between INR 40 Lakhs and 1.5 Crores, they can opt for GST Registration under Composition Scheme
No Registration: In the case, when your business does not fall under the conditions for compulsory registration you do not require GST Registration
Hope this helps!
What documents do I need for a new GST number?
Hey @SonalYadav
To get a GST Number or GSTIN in India, you will be required to Register under GST(Goods and Service Tax)
Usually, you receive the GST Number within 4–7 days of GST Registration application is submitted.
Follow these steps to register under GST on GST Portal:[1]
PART A of the GST Registration Application
Now let’s start with the PART B of the GST Application
The PART B of GST Application has various tabs. You will be required to enter the relevant details and upload relevant documents.
Usually, GST Number or GSTIN is allocated within 4–7 days from submitting the GST registration application.
Hope this helps!
Footnotes
[1] GST Registration Process online on GST Portal: Guide | Help Center | Quicko
Hey @Shweta_Saini
You can opt out of Composition Scheme from your account on GST Portal. Once the taxpayer type is updated to Regular in your profile, you can start filing GST Returns under the regular scheme. If you are facing any issues while making the withdrawal application, you can create a grievance on the GST Portal.
Do let us know if you have any further queries.
I want to be able to claim input tax credit for GST paid. Should I opt for the GST composition scheme or regular scheme?
Hey @Joe_Fernandes
If you wish you claim Input tax credit, you should opt for GST Regular Scheme.
Read more about the difference here.
1.composite scheme dealer inward supplies detailes(purchases invoices ) uploaded manadatory show in gstr4 annual return.
2.composite dealer late fees and interest calculate procedure.
Hi @Sundaraiah_Kollipara,
As per Rule 62(3)(a) of CSGT Rules, 2017 (Part A_Rules) A composition taxpayer has to furnish
As per the instructions given below FORM GSTR-4 of CGST Rules, 2017 (Part B_Forms), the following information relating to inward supplies (rate-wise) needs to be provided
But as per clarification by GST department, when the auto-population feature for inward supplies which was available on the GST portal was not working. Reporting in table 4A of GSTR-4 is not mandatory.
Further, late fee of Rs. 200 per day is levied if the GSTR-4 is not filed within the due date. The maximum late fee that can be charged cannot exceed Rs. 5,000. Interest is also calculated at rate of 18% p.a on tax liability.
You can read our below articles for more insights:
A retail pharmacy store dealer composite scheme registered in gst act recently.dealer purchase of medicines different tax rates(1 ,12,18 percent)and sale to counter sales through on Google pay and phone pay online mode and cash mode sales two types amounts received.my doubt: dealer how to accounting entry passed procedure in books
@AkashJhaveri @Kaushal_Soni @Divya_Singhvi @Laxmi_Navlani can you?