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Checklist of documents for registration under GST

Recent updates related to GST registration

28th May 2021

The last date for filing application for revocation of canceled GSTIN falling between 15th April 2021 to 29th June 2021 extended to 30th June 2021.

5th March 2021

The search ARN functionality for registration on the common portal has been enhanced for taxpayers.

31st January 2021

(i) SEZs while applying for GST registration will have to provide the validity period as per the letter of authorisation (LOA).

(ii) Aadhaar authentication has been implemented on the Common portal for existing taxpayers.

31st December 2020

(i) For new registrants who opted for Aadhaar authentication, the authentication would be required only for one Primary Authorized Signatory and one Promoter instead of all.

(ii) Now, GST practitioners can apply cancellation of GST registration in Form GST PMT-06.

Documents for registration according to constitution of business

Constitution of business

Documents to be uploaded for GST registration

Sole proprietor

(i) Photograph of proprietor

(ii) PAN card of proprietor

(iii) Aadhaar card of proprietor

(iv) Proof of principal place of business

(v) Bank account related proof

HUF

(i) Photograph of Karta

(ii) PAN card of HUF

(iii) Aadhaar card of Karta

(iv) Proof of principal place of business

(v) Bank account related proof

(vi) Letter of appointment of authorized signatory

Partnership firm

(i) Photograph of partners

(ii) PAN card of partners

(iii) Aadhaar card of partners

(iv) Proof of principal place of business

(v) Bank account related proof

(vi) Partnership deed

(vii) Letter of appointment of authorized signatory

Company

(i) Photograph of directors

(ii) PAN card of company and all directors

(iii) Aadhaar card of directors

(iv) Proof of principal place of business

(v) Bank account related proof

(vi) Certificate of incorporation

(VII) Memorandum of association (MOA) and Articles of association (AOA)

(vii) Letter of appointment of authorized signatory

 

Proof of principal place of business

The taxpayer will have to declare principal place of business while applying for GST registration. Following documents need to upload on the GST portal in support of the principal place of business:

In case of Own Premises, Any of the following documents

  • Latest property tax receipt
  • Municipal Khata copy
  • Electricity bill

In case of rented or leased premises,

  • Valid rent or lease agreement and
  • Any document in support of the ownership of premises of the lessor like a latest property tax receipt, municipal Khata copy, electricity bill.

If rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises.  

For premises not covered above

A copy of the consent letter with any document in support of the ownership of the premises of the consenter like Municipal Khata copy or electricity bill copy. For shared properties also, the same documents may be uploaded.

Bank account related proof

Furnishing bank account details on the GST portal is mandatory while applying for GSTIN. A soft copy of any of the following documents can be uploaded in support of bank account.

  • First page of bank passbook or
  • Bank statement or
  • Cancelled cheque

Note - Document must be in JPEG/PDF format with maximum size of 100KB


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TaxGyata Team

TaxGyata Team