Goods and Services Tax Registration
GST Registration provides business organisations with a special number from the tax authorities. This purpose of this number is to collect tax on the government’s behalf and avail input tax credit.
Proofs required for GST Registration
- PAN Card of the Business or Applicant.
- Identity and Address Proof along with Photographs
- The following persons are required to submit their ID and address proof along with photographs. For ID proof, documents like PAN, passport, driving license, aadhaar card or voters identity card are eligible. For address proof, documents like passport, driving license, aadhaar card, voters identity card and ration card are eligible.
- Proprietary Concern – Proprietor
- Partnership Firm / LLP – Managing/Authorized/Designated Partners The personal details of all partners need to be submitted. (The photos of only ten partners including the Managing Partner’s must be submitted)
- Hindu Undivided Family – Karta
- Company – Managing Director, Directors, Authorised Person
- Trust – Managing Trustee, Trustees and Authorised Person
- Association of Persons or Body of Individuals – Members of the Managing Committee. The personal details of all members are to be submitted. (The photos of only ten members including the Chairman’s must be submitted)
- Local Authority – CEO or his equivalent
- Statutory Body – CEO or his equivalent
- Others – Person(s) in Charge
- Business Registration Document
- Bank Account Proof
- Digital Signature (hence Digital Signature Certificate must be obtained beforehand)
Proof of business registration must be also submitted for all types of entities except proprietorships.
In case of partnership, the partnership deed is required to be submitted. In case of LLP or Company, the Certificate of incorporation from MCA must be provided. For other types of entities, registration certificate can be provided.
Address Proof for Place of Business
- Address proof must be submitted for all places of business mentioned in the application for GST registration. The documents acceptable as address proof for GST registration are as follows –For own premises:
Any document that supports ownership of the premises for eg latest Property Tax Receipt/Municipal Khata copy/copy of Electricity Bill.For Rented or Leased Premises:
Rent agreement copy and any document that supports the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. If rental agreement or lease deed is not available, then an affidavit to that effect along with any document in support of the possession of the premises is acceptable.
If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by Government of India are required to be uploaded.All Other Cases:
In other cases, a copy of a consent letter from the owner of the premises and any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For properties that are shared, the same documents can be provided.