A comprehensive guide to the documentation needed to register for the Goods and Services Tax (GST).

Understanding the Goods and Services Tax (GST) is essential to comprehending the tax’s strict registration requirements.

Also Read: GST Registration Certificate

According to the Indian government, GST is an indirect tax levied there. GST is a system that combines several separate taxes into one, including service tax, VAT, excise tax, customs duty, and entry tax.

GST was implemented to help millions of small businesses in India deal with the complicated regulatory compliance that comes with doing business in India.

Any organization wishing to supply goods and services between states while maintaining an annual aggregate revenue of more than INR 40 lakhs/20 lakhs. As the case may be, is required to obtain a GST registration number.

Why is GST registration required?

The enrolling entity receives a GST registration certificate as well as a unique 15-digit GST identification number (GSTIN) after registration. This number is used by the tax authorities to track tax payments as well as the registered body’s compliance.

To put it another way, once you’ve registered your firm and obtained your tax identification number. You’ll be able to perform two things without difficulty. 

The first is to collect taxes, and the second is to claim Input Tax Credit on any inbound goods.

Furthermore, regardless of the threshold limit for obtaining a GST registration. GST registration (regular category) is required to sell items on an e-commerce platform.

The following documents are required for GST registration:

• PAN Card
• Portrait of the proprietor
• Phone number and Email id
• Address proof is required.
• Details of your bank account

The paperwork needed varies depending on the type of business or GST registration process. A single proprietor/individual, a partnership firm, and a corporation, for example, must obtain different types of documentation in order to register.

Associated Documents

Regardless of the nature of your business or the kind of GST registration you choose, you’ll need the following papers to complete the GST registration form:

1. PAN Card: 

The PAN (Permanent Account Number) of the authorized signatories/applicant is required for any kind of GST registration (Directors, Partners, Proprietors, etc.) In addition to the owner’s PAN card, an Aadhar card is required for GST registration of individuals or single proprietors. A unique PAN card of the Company or the HUF must be issued instead for corporations (private and public) or Hindu Undivided Families (HUF).

2. Owner/Authorized Signatories Photograph

For GST registration, passport-sized pictures of all owners, partners, and authorized signatories are required. These photographs should be uploaded in JPEG format, with a maximum size of 100KB, for online applications.

3. Phone number and e-mail address

During the GST registration process, the Primary Authorized Signatory must provide a valid phone number and an email address. This information is an important element of any GST registration checklist because it serves as a point of contact and provides updates on the status of your registration.

4. Proof of Business Location

A taxpayer’s Principal Place of Business is the central location from where the taxpayer’s business is conducted and records and accounts are kept.

Any of the following papers can be used to establish address proof for GST registration:

• A recent property tax receipt, a copy of the municipal khata, or a copy of an electricity bill are all examples of documents that indicate proof of ownership for the premises.
• The ownership deed/document in the case of privately owned property.
• A copy of a current rent or lease agreement is acceptable (as required).
• The required verification of each location in the state must also be presented for additional places of business.

5. Details of your bank account

When applying for GST registration, bank account information is not required. It can be added later by submitting an amendment request at the time of the first login. The documents listed below can be used to update the bank account information used to run the firm.

• A copy of a canceled check, the first and last pages of your passbook, or a bank statement are all acceptable forms of identification.
• The account’s Indian Financial System Code (IFSC).
• For this step, you can supply the details of up to ten bank accounts.

Suggested Read: GST Filing