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
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.