Documents Required For GST Registration

With the assistance of a professional, GST registration may be more efficient and entails the submission of business-related papers. GST professionals can assist you with GST registration to minimise needless delays. You must provide different documentation depending on the type of registration you desire. You will learn all you need regarding the documents required for GST Registration.

GST Registration

Every person making taxable intra-state supplies of goods or services with a yearly aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, depending on the collection and state/UT) or making inter-state supplies (without any threshold limitation) must get GST registration.

The GST registration number, often known as the GSTIN, is a unique 15-digit number assigned by the tax authorities to track the registered person's tax payments and compliances. Depending on the nature of the business or the kind of GST registration received, several sets of documents are required for GST registration.  

Documents Required for GST Registration

The documents required for GST registration are listed below:

Category of Persons	Documents Required for GST Registration
Sole Proprietor/Individual	Owner's PAN card Owner's Aadhaar card Photograph of The Owner Details of Bank Account Address Verification
Partnership Firm (including LLP)	All partners' PAN Cards Copies of the Partnership Agreement Photographs of All Partners & Authorised Signatories Address Verification  Aadhaar Card of the Authorised Signatory Proof of Appointment of the Authorised Signatory LLP registration certificate or LLP Board decision in case of LLPs Details of Bank Account Address Proof for the Business Premises
HUF	PAN Card of HUF PAN Card & Aadhaar Card of Karta Photograph of the Owner Bank Account Details Address Proof of the Business Premises
Company (Private & Public) (Indian & Foreign)	PAN Card of Company Incorporation Certificate provided by MCA MOA & AOA PAN Card & Aadhaar Card of the Authorised Signatory (the Authorised Signatory must be an Indian even in case of a foreign company or branch registration) Address Proof & PAN Card of all Directors of the Company Photograph of all Directors & Authorised Signatory Board Resolution Bank Account Details Address Proof of The Business Premises

GST Registration Process

• Suppose a person meets the conditions for registration under Section 22 or 24 of the CGST Act. In that case, he must apply for registration in every state or Union territory within thirty days after being liable for registration.

• When the application is submitted, a proper official must take action within three days of the application's submission or within seven days of obtaining the clarification thus requested; otherwise, the applicant for the grant of registration is presumed to be authorised.

• A casual taxable or non-resident taxable person must apply for registration at least 5 days before the start of operations.

• Suppose a person supplies goods and services from Indian territorial seas. In that case, he or she must get registration in the coastal State or Union Territory where the nearest point of the applicable baseline is located.

• A single registration is required for a single business in a State or Union Territory. Nevertheless, if a person is active in various companies in a State or Union Territory, he or she must apply for separate registration.

• If a person is not required to register under Sections 22 or 24 of the CGST Act, he or she may register voluntarily, and all of the actions that apply to registered persons apply to such person.

• If a person has registration in more than one state or union territory, he or she will be considered a separate individual.

• The same person's establishment in multiple states or Union territories is recognised as a distinct person's establishment.

• To be eligible for registration, a person must have a PAN issued under the Income Tax Act of 1961.

• After verifying the registration information, the authority will issue the Unique Identity Number. If the authority discovers an error, he can evict after the verification.

• A registration certificate shall be issued in such form and with such effect as may be prescribed.

Conclusion

After implementing GST in India, several indirect taxes have been consolidated under one roof, simplifying the taxation procedure. Digitalisation is vital in paying taxes using a simple online system. GST decreases the number of taxes. Presently, a person may examine the registration conditions and register oneself online. GST registration is a simple process that does not require tax expert hiring. The government also makes notifications from time to time regarding who is required to register for GST or the threshold limit for GST registration.