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Checklist of documents for registration under GST

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GST registration is a unique GST identification number is issued to the taxpayer after filing an online application on the common portal. Applicants while applying for registration on GST common portal need to upload documents required according to the type or constitution of the business. The list of GST registration documents required is given below:

Documents for GST registration according to constitution of business

 

Constitution of business

Required documents

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.

Recent updates related to GST registration

 

November 2021

1. Functionality has been introduced on the GST portal for taxpayers to withdraw their application for cancellation of registration (Form REG-16) provided no action has been initiated by the tax officer against their application.

2. Now the effective date of suspension of a taxpayer is also displayed on the portal when his profile is accessed using "Search Taxpayer" functionality.

24th September 2021

An applicant shall undergo Aadhaar authentication for filing an application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23. (Notification No. 35/2021–Central Tax)

Under Aadhar authentication, an authentication link is sent on the registered mobile number and email id. On clicking the verification link, a window for Aadhaar Authentication will open where an applicant needs to enter Aadhaar number and the OTP received on the mobile number linked with Aadhaar.

29th July 2021

The taxpayers who have been newly registered on the GST portal but have not yet furnished their Bank Account details, may login and update the same through the Non-core amendment. 

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.

Frequently asked questions (FAQs)

Before you apply for a GST Registration as a normal taxpayer, it is mandatory to obtain a PAN except for TDS registration which is possible through TAN.

Yes, you are required to upload your photograph and the photographs of all promoters/partners/Karta/directors/authorized signatories.

The photographs must be in JPEG format and the file size should not exceed 100 KB.

No, you do not as the new registration is paperless.

You will sign your application using a Digital Signature Certificate (DSC) or the Aadhaar-based ESign facility.

Please note DSC is mandatory for-

(i) Public Limited Company,

(ii) Private Limited Company,

(iii) Unlimited Company;

(iv) Foreign Company;

(v) LLP;

(vi) Foreign LLP;

(vii) Public Sector Undertaking.


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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.