GST Registration

Overview

It is a process by which a taxpayer gets himself registered under GST. Once a business is successfully registered, a unique registration number is assigned to them known as the Goods and Services Tax Identification Number (GSTIN). It is a 15 – digit number assigned by central government after the taxpayers obtain registration.

Eligiblity criteria for GST registration

Individuals registered under the pre – GST Law (i.e. Excise, VAT, Service Tax etc.)
Business with turnover above the limit of Rs. 40 Lacs (Rs. 10 Lacs for North – Eastern States, J&K , Himachal Pradesh and Uttarakhand)
Casual Taxable Person / Non – Resident taxable Person
Agents of a supplier & input service distributors
Those paying tax under reverse charge Mechanism
Person who supplies via e – commerce aggregator
Every e – commerce aggregator
Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person *CBIC has notified the increase in threshold turnover from Rs. 20 Lacs to Rs. 40 Lacs.

Required Documents

#	Category of person	Documents required for GST Registration
1	Individual / Sole Proprietor	PAN Card of Owner AADHAR Card of Owner Passport size Photo of Sole Proprietor ( in JPEG , Maximum size -100KB) Bank Account Details* Registered Office Address proof*
2	Partnership Firm	PAN Card of all partners ( including managing partner and authorised signatory) PAN Card of Firm Passport size Photo of all partners and authorised signatories ( in JPEG , Maximum size -100KB) Address proof of partners (Passport, driving license, Election Card, Aadhar card, etc.) AADHAR card of authorised signatory Proof of appointment of authorised signatory Bank Account Details* Registered Office Address proof*
3	Limited Liability Partnership (LLP)	PAN card of all designated partners (including managing partner and authorised signatory) PAN card of LLP Copy of Board of Resolution Copy of LLP Agreement Proof of appointment of authorised signatory (Digital Signature Certificate of any one of the designated partner) Passport size photo of designated partners and authorised signatories ( in JPEG, Maximum size-100 KB) Address proof of designated partners (Passport, driving license, Election Card, Aadhar card, etc.) AADHAR card of the designated partner Bank Account Details* Registered Office Address proof*
4	HUF	PAN card of HUF PAN card and AADHAR card of Karta Passport size photo of Owner / Karta ( in JPEG, Maximum size-100 KB) Proof of Appointment of Authorised signatory- Photo and Letter of Authorization) Bank Account Details* Registered Office Address proof*
5	Society or Trust or Club	PAN Card of Society / Trust /Club Registration Certificate of Society / Club Passport size Photo and PAN Card of Promoter / Partners PAN Card and AADHAR card of Authorised signatory, Promoters / Partners Board Resolution or any other proof of appointing authorised signatory Registered Office Address Proof : - 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 Owner of the rented property Bank Account Details* Registered Office Address proof*
6	Company ( Public, Private and One person) (Indian and Foreign)	PAN Card of Company Certificate of incorporation by Ministry of Corporate Affairs (MCA) Memorandum of Association / Article of Association PAN Card and AADHAR card of the Authorised signatory. The authorised signatory must be an Indian even in case of Foreign companies / branch registration PAN card and Address proof of all the directors of Company Photo of all directors and authorised signatory ( in JPEG, Maximum size-100 KB) Bank Account Details* Registered Office Address proof*

Overview

Eligiblity criteria for GST registration

Required Documents

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