Who Needs A GST Registration & Mandatory Documents For Online GST Registration

WHO NEEDS A GST REGISTRATION?

Any person who is engaged in the taxable intra state supply of goods or services whose aggregate annual turnover is more than Rs 20 Lakh or engaged in inter-state supply of goods or services are binding to obtain GST registration.

Further, in the supply of intra state they can be vary like Rs 40 Lakh or Rs 10 Lakh, it is depend upon in which state or union territory the supply is taking effect.

In inter-state supply of goods or services there are no limit of any amount for registration of GST.

GST registration number consists of 15 digit number and it is very unique number which is provided by the tax authorities to keep a track of tax payments and to check the compliance of registered person. There are different types of documents which needs to be submitted by the registered person at the time of registration and it depends upon the type of business.

MANDATORY DOCUMENTS REQUIRED FOR ONLINE REGISTRATION

There are numerous documents needs to be register at the time of registration and it depends upon the types or the constitution of business and the documents are as follows:

For Individual or Sole proprietor

• Pan Card;
• Aadhaar Card;
• Photograph (in jpeg format);
• Details of Bank account;
• Address Proof.

For Partnership firm (including LLP)

• PAN card of all partners;
• Copy of partnership deed;
• Photograph of all partners and authorized signatories (in JPEG format);
• Address proof of partners;
• Aadhar card of authorized signatory;
• Proof of appointment of authorized signatory;
• In the case of LLP, registration certificate / Board resolution;
• Details of bank account;
• Address proof (principal place of business).

For HUF

• PAN card of HUF
• PAN card of Karta;
• Aadhar card of Karta;
• Photograph of the owner (in JPEG format);
• Details of bank account;
• Address proof of principal place of business.

For Company (Public and Private; Indian and foreign)

• PAN card of Company;
• Certificate of incorporation given by Ministry of Corporate Affairs;
• Memorandum of Association / Articles of Association;
• PAN card and Aadhar card of authorized signatory;
• Pan Card of all directors of the Company;
• Address proof of all directors of the Company;
• Photograph of all directors and authorized signatory (in JPEG format);
• Board resolution appointing authorized signatory / any other proof of appointment of authorized signatory (in JPEG format);
• Details of Bank Account;
• Address proof of principal place of business.

For the details of bank account you can upload following documents

• A copy of cancelled cheque; or
• Extract of passbook;
• Bank statement.

It should be in JPEG format or PDF format and maximum size can be 100 KB.

For the proof of Address you can upload following documents

• Receipt of property tax;
• Copy of Municipal Khata;
• Copy of Electricity Bill;
• Ownership deed;
• Rent agreement (in case of rented property);
• NOC from the owner (in case of shared property).

Authored by Adv Shivam Kumar