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GST Registration

GST Means GOODS & SERVICE TAX:- In simple words, Goods and Service Tax (GST) is an indirect tax levied on the supply of goods and services. The Act came into with effect from 1st July 2017, Goods & Services Tax Law in India is a destination-based/ Consumption based tax that is levied on every value addition. This law has replaced many indirect tax laws that previously existed in India.

Destination-Based Tax:- GST is a destination based taxed where the tax is collected by the State where goods are consumed

Following four types of gst tax charged

  • SGST – State GST, collected by the State Govt.
  • CGST – Central GST, collected by the Central Govt.
  • IGST – Integrated GST, collected by the Central Govt.
  • UTGST- Union Teritory GST, collected by the Central Govt.

GST will bring in transparent and corruption-free tax administration, removing the current shortcomings in indirect tax structure. GST is business friendly as well as consumer friendly.GST in India is poised to drastically improve the positions of each of these stakeholders.We need a change in the taxation system which is better than earlier taxation. This need for change leads us to ‘need for GST’.

In the following cases person need to take GST Regstration Mandatory

  • Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
  • Profession with turnover exceed the threshold limit of Rs. 20 Lakhs
  • The person engaged in the inter-state taxable supply of goods or services or both;
  • Persons liable to pay tax under reverse charge mechanism;
  • A non-resident taxable person engaged in providing taxable supply
  • A person liable to pay tax under section 9 (5) of the Act
  • The person liable to deduct tax at source (TDS);
  • Agents of a supplier & Input service distributor
  • E-commerce operator;
  • A person engaged in supplying goods or services or both through e-commerce operator who is required to collect tax at source (TCS)
  • Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Document Required for taking GST Registration
Normal taxpayer registration

In case of Proprietorship

  • Name of The Establishment
  • Passport Size Photo
  • Pan Card of the Proprietor
  • Adhar Card/Voter Id/ Driving Licence/ Passport
  • Address Proof of location of Office/ Shop
    1. a) Holding Receipt/ Municipal Khata copy/ Sale Deed of the place (in case of self ownership)
    2. b) Rent Agreement/ No Objection Certificate from Owner (in case of Rented Property)
    3. c) Electricity Bill
  • Bank statement/passbook copy laest upto date not moretan 2 month older
  • Mobile Number & Email Id
  • Name of Goods & HSN Code of Goods/ Services in which they will Deal
  • Other relevant details as called for

In case of Partnership firm/ Company

  • Pan Card of the Partnership firm/LLP/ Company
  • Incorporation certificate
  • MOA & AOA/ Partnership Deed etc.
  • Pan & Other identity Proof of all the Partner/ Shareholder/ Member
  • Passport Size Photo of all the Partner/ Shareholder/ Member
  • Address Proof of location of Office/ Shop
    1. a) Holding Receipt/ Municipal Khata copy/ Sale Deed of the place (in case of self ownership)
    2. b) Rent Agreement/ No Objection Certificate from Owner (in case of Rented Property)
    3. c) Electricity Bill
  • Bank statement/passbook copy laest upto date not moretan 2 month older
  • Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory
  • Mobile Number & Email Id of the establishment & also of all Partner/ Shareholder/ Member
  • Digital Signature
  • Name of Goods & HSN Code of Goods/ Services in which they will Deal
  • Other relevant details as called for
Category of GST Registration

Different types of documents will be required to be submitted on GST portal for GST registration depending upon the type of GST registration needed. This is based on the nature of activities being carried out by the entity.

Detailed list of documentation requirements for every type of GST registration is given below:

Nature of GST Registration Purpose of Registration Documents to be Uploaded
Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations) For undertaking a taxable supply of goods / or services PAN card of Company (only in case of company)
Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business
Memorandum of Association / Articles of Association (only in case of company)
PAN card and Aadhar card of authorized signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration
PAN card and address proof of all directors of the Company (partners in case of firm)
Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB)
Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
Bank account details*
Address proof of principal place of business**
Read our article on documents checklist depending on types of business structure
GST practitioner For enrolling as GST practitioner Photo of the applicant  (in JPG format, maximum size – 100 KB)
Address proof of professional address
Proof of qualifying degree (Degree certificate)
Pension certificate (only in case of retired Government officials)
TDS registration For deducting tax at source Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB)
PAN and TAN number of the person being registered
Photo of authorised signatory (in JPG format, maximum size – 100 KB)
Proof of appointment of authorised signatory
Address proof of tax deductor**
TCS registration For collecting tax at source PAN number of the person being registered
(E-commerce operators) Photo of authorised signatory (in JPG format, maximum size – 100 KB)

Proof of appointment of authorised signatory

Address proof of tax collector **
A non-resident OIDAR service provider For online service providers not having any place of business in India 1. Photo of authorised signatory (in JPG format, maximum size – 100 KB)
2. Proof of appointment of authorised signatory
3. Bank account in India*
4. 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) For non-residents occasionally undertaking taxable supply of goods / or services in India   Photo and Proof for the appointment of an Indian authorised signatory
In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country  
Bank account in India*
Address proof**
Casual taxable person For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India Photo and Proof for the appointment of an Indian authorised signatory
Proof of constitution of business
Bank account in India*
Address proof**
UN bodies/embassy For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services Photo of authorised signatory
Proof of appointment of authorised signatory
Bank account in India*

Address Proof of location of Office/ Shop

  • Holding Receipt/ Municipal Khata copy/ Sale Deed of the place (in case of self ownership)
  • Rent Agreement/ No Objection Certificate from Owner (in case of Rented Property)
  • Electricity Bill

Bank statement/passbook copy laest upto date not moretan 2 month older

Normally there are two types of gst Registration:-

1. Composition Scheme:- Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer supplying goods and whose turnover is less than Rs. 1.5 crore

As per 32nd GST Council Meeting held on 10th Jan 2019, Service Providers can opt into the Composition Tax Scheme, and the Government has set the threshold turnover for service providers at Rs. 50 lakhs to be eligible for this scheme.