Documents Required for GST Registration

Any taxable person seeking registration under the GST Law must get a unique number from the relevant tax authorities to collect tax on behalf of the government and claim Input Tax Credit for taxes paid on inward supplies. The following article will provide you with a list of the documents required for GST registration. The following documents are required for GST registration and must be submitted by individuals or companies asking for GST registration.

List of Documents Required for GST Registration

• Documents for Sole Proprietorship / Individuals

1. PAN Card of the Business and Applicant: Obtaining the PAN (Permanent Account Number) of the business and of the authorised signatories/applicant (Directors, Partners, and Proprietors) is the first item on the list of documents required for GST registration.
2. Contact details and a valid Email address: When registering for GST, the Primary Authorised Signatory must provide a working mobile number and email address.
3. Proof of Place of Business: The Principal Place of Business is the principal address in a state where a taxpayer conducts business or keeps its books of accounts and records.
4. Keep the following documents on hand as supporting documents for GST registration: 

• Any supporting document proving ownership of the premises, such as the most recent property tax receipt, a copy of the Municipal Khata, or a copy of the Electricity Bill.
• A copy of the current rent/lease agreement/consent letter (whichever is relevant) and
• Proof of such extra place of business in the state for each additional place of business in the state.
  

5. Valid bank account number from India: You must include information about the bank accounts you use to do business. You can enter information for up to ten bank accounts. You will also need to enter the same bank’s and branch’s Indian Financial System Code (IFSC).
   
6. Other documents required for GST registration:

• List of Goods and Services.
• Proof of appointment of Authorised Signatory (Letter of Authorization or copy of board resolution).
• Authorised Signatories photo (soft copy).
• It is important to have a digital signature (class 2 digital signature) in the case of Companies and LLPs, of the person who is authorised to sign the GST application.
• Incorporation certificate (for Company).
• Other regulatory registration details such as Professional Tax and state Excise License details (If applicable)
• Documents required for Partnership Deed/LLP Agreement:

1. Partners’ Documents: PAN Card, Passport Size Photograph, and Address Proof
2. Partnership Deed,
3. Firm PAN card
4. Proof of Registered Office Address: – 

• Self-owned property – A copy of the power bill, landline bill, water bill, municipal khata copy, and property tax receipt 
• Rented property – A rent agreement and a No objection certificate (NOC) from the rented property’s owner.

5. Bank account information, such as a copy of a cancelled check, the front page of a passbook, or a bank statement.
6. Additional documents in the case of an LLP:
7. A copy of the Board Resolution, the LLP’s Registration Certificate, and proof of appointment of an authorised signatory (a digital signature certificate from any of the designated partners).

• Documents required for Private Limited / Public Limited / One Person Company (Indian or Foreign)

1. The Company PAN Card
2. The MCA’s registration certificate, or certificate of incorporation, for the company
3. Board Resolution or any other documentation designating an authorised signatory.
4. Memorandum of Association (MOA) / Articles of Association (AOA);
5. PAN card, passport-size photo, and Aadhaar card of each Director;
6. Proof of Registered Office Address:

• Self-owned property: a copy of the property tax receipt, the municipal khata, the energy, landline, and water bills; 
• Rented property: the rental agreement and the owner’s no objection certificate (NOC).

7. Bank account information, such as a duplicate of the cancelled check, the passbook’s front page, or a bank statement

• Documents required for HUF

1. HUF PAN card
2. Karta’s PAN Card and Aadhaar Card
3. Owner’s Passport Size Photograph
4. Registered Office Address verification:- 

• Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt.
• Rented property – Rent agreement and No objection certificate (NOC) from the rented property owner.
• Documents required for Society or Trust or Club

1. The society/trust/club’s PAN card;
2. The club’s registration certificate;
3. The promoter’s/partners’ PAN card and passport-size photo
4. The authorised signatory’s PAN and Aadhar cards.
5. A board resolution or equivalent documentation designating a signatory with authorization.
6. Proof of Registered Office Address:

• Self-owned property: a copy of the property tax receipt, the municipal khata, the energy, landline, and water bills; 
• Rented property: the rental agreement and the owner’s no objection certificate (NOC).

7. Bank account information, such as a duplicate of the cancelled check, the passbook’s front page, or a bank statement.

What are Some Key Considerations When Submitting GST Registration Documents?

Because the entire process of registering for GST and obtaining a GST Number is done online, you must upload digital copies of all required papers to the GST portal. Other considerations to consider when uploading the GST registration documents include:

• Checklist on Official Website: The official website contains a complete list of documents that must be uploaded to the GST portal. It is a good idea to go through this checklist before beginning the registration process.
• File size: Each digital document has a maximum file size that you can upload; these vary and are detailed on the official GST webpage. For example, a legal ownership document may have a maximum file size of 1.024 MB, yet an authorised signatory’s photo may only have a maximum file size of 100 KB. Please be sure that the file size you are uploading for GST registration is within the permitted limits.
• Document Format: The GST Portal now allows either JPG or PDF format for various sorts of documents such as letters of authorization, certificates of authorization, electricity bills, lease/rent agreements, and so on, while images can only be uploaded in JPG format.

Conclusion

GST registration is a crucial legal obligation for businesses in India. Having all of the relevant documentation in order is critical for a smooth and trouble-free registration process. By submitting the above-mentioned documents, you can ensure that your company complies with GST requirements and avoids future legal issues. Keep these documents available and up to date to ensure that your GST registration remains valid.