Know the documents required for GST registration of a company- Taxwink

The Essential Steps for GST Registration for Company

If you are a business owner then you need to understand the process of GST registration. There is a set of necessary documents that need to be submitted like a PAN card, Adhar card, address proof, etc. at the time of registration. Use the GST calculator to estimate your liabilities so that you can become aware of the GST implications required for your business. What documents will be required to submit, depends on the type of business you have. We will discuss about all the major details regarding GST registration for different types of businesses. Let’s proceed further with the blog. For better understanding, read till the end.

What types of individuals or businesses should register for GST?

Goods and Services Tax (GST) Act, 2017 says that, businesses with a turnover of Rs. 40 lakh or more need to register for GST. For northeastern and hill states, the threshold limit for GST registration is set up to Rs. 10 lakh. Registering for GST will provide you with a unique 15-digit GSTIN. But who should register for it? The following individuals must follow the process:

Those who make interstate supplies of taxable goods and services.
Reverse charge taxable individuals.
Those who are non-residents but are taxable.
Those who qualify for tax deductions under section 37 can deduct them from their income.
Anyone providing goods or services on behalf of another registered taxpayer.
Individuals providing input services as distributors.
E-commerce operators of all types.
Branding or rebranding of aggregated services.
The central or state governments may notify any other individual or group of individuals as recommended by the GST council.

Individuals or businesses who provide goods and services within the same state and whose annual turnover is more than 20 lakh and 40 lakh respectively, need to sign up for GST. Suppliers within the same state are also required to register for GST number.

Documents for GST registration for different types of businesses

Type of person/ business	Documents required for GST registration
Sole Proprietor/ Individual	PAN Card Adhar Card Photograph Details of bank account Proof of address
Partnership firm/ LLP	PAN card of all members Duplicate copy of partnership contract Photograph of all members Proof of address of all partners Adhar card of authorised signatory Appointment proof of authorised signatory Board resolution of LLP/ Registration certificate of LLP Details of bank account Proof of address of the principal place of business
Hindu Undivided Families (HUFs)	HUF’s PAN Card Karta’s PAN and Adhar card Owner’s Photograph Details of bank account Proof of address of the principal place of business
Public/ Private/ Indian/ Foreign company	Company’s PAN card Incorporation certificate issued by the Ministry of Corporate Affairs MOA/ AOA PAN and Adhar card of authorised signatory (Authorised signatory must be an Indian) Address proof of all the company directors PAN card of all the directors Photograph of all the directors and authorised signatory Board resolution/ any other proof of appointment of authorised signatory Details of bank account Address proof of the principal business place

Different categories of GST registration

Type of GST Registration	Motive of Registration	Documents Required
Normal taxpayer registration, composition dealer, government departments and ISDs	For making a tax-deductible purchase of goods or services.	Company’s PAN card Incorporation certificate issued by the Ministry of Corporate Affairs MOA/ AOA PAN and Adhar card of authorised signatory (Authorised signatory must be an Indian) Address proof of all the company directors PAN card of all the directors Photograph of all the directors and authorised signatory Board resolution/ any other proof of appointment of authorised signatory Details of bank account Address proof of the principal business place
GST Practitioner	Wants to enroll as a GST practitioner	Applicant’s photo Proof of address of professional practice place Degree certificate In the case of retired professionals, pension certificate
Non-resident OIDAR service providers (GSTR-5A)	To provide online services as they do not have any place of business in India	Photo of authorised signatory – Appointment proof of authorised signatory An existing bank account in India Proof of non-resident online service provider such as a certificate of clearance issued by the Indian government, License issued by the original country or incorporation certificate issued in India or any other foreign country
Non-Resident Taxable Person	For non-residents now and then undertaking the taxable supply of goods / or services in India	Photo and Indian authorized signatory’s appointment proof Scanned copy of the passport of NRTP with VISA details for individuals. For business entities incorporated outside India, a unique number based on which the Government of that country identifies the Country. An existing bank account in India Proof of address
Casual taxable person	Non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	Photo and Indian authorised signatory’s appointment proof Business constitution’s proof An existing bank account in India Proof of address
TDS Registration	For tax deduction at the source	Photo of drawing and disbursing officer The person who is being registered, his PAN and TAN number Authorized signatory’s photograph Authorized signatory’s appointment proof Proof of address of tax deductor
TCS Registration	For tax collection at source for e-commerce operators	The person who is being registered, his PAN number Authorized signatory’s photo Authorized signatory’s appointment proof Proof of address of tax collector
UN embassies	To get a unique identification number so that the refund of the taxes paid on the good and services can be claimed	Authorized signatory’s photo Authorized signatory’s appointment proof An existing bank account in India

Necessary registrations for Sole Proprietorship

In the above section, we studied the documents required for GST registration for individual, now there are a few additional registrations also which are required to establish the existence of a firm. Let us know about them.

SME Registration

You can register as a Micro, Small, and Medium Enterprise (MSME) under the MSME Act. The application can be submitted electronically. Although registering as an MSME is not required, it is extremely useful, particularly when applying for a company loan. The government operates several projects for MSMEs that offer loans at a reduced interest rate.

Shop and Establishment Act License

The Shops and Establishments Act License must be obtained following local laws. It is provided based on the firm and the number of employees. Generally, all sole proprietors who own a business or open a commercial establishment must receive this license.

GST Registration

You can register for GST if your yearly turnover exceeds Rs. 40 lakh or Rs. 20 lakh lakhs, as applicable. Furthermore, if you conduct online business (selling on Amazon, Flipkart, etc.), you must obtain a GST number. GST registration is simple and can be completed using the GST portal. Normally, the GST number is acquired within 3-4 days of applying.

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