A definitive guide to the documents required for Goods and Services Tax (GST) registration

The key to understanding the stringent registration requirements for the Goods and Services Tax (GST) is to understand the tax itself.

As defined by the Government of India, GST is indirect taxation that is levied in India. GST subsumes a variety of other taxes such as service tax, VAT, excise duty, customs duty, and entry tax into a single tax system.

GST was introduced to reduce any complications with the complex regulatory compliance of doing business in India, for the benefit of millions of small businesses within the country.

A GST registration number is mandatory for any entity seeking to undertake the supply of goods and services across states while maintaining an annual aggregate turnover that exceeds INR 40 lakhs/20 Lakhs as the case may be.

Once registered, a GST registration certificate and a unique 15-digit GST identification number (GSTIN) is provided to the registering entity. This number is used to monitor tax payments as well as the compliances of the registered body by the tax authorities.

In other words, once you register your business entity and acquire your unique number from the tax authorities, you can do two things smoothly.
One is to do with tax collection and the other is to avail of Input Tax Credit on any inbound supplies.

Additionally, GST registration (normal category) is compulsory to sell goods on an e-commerce platform irrespective of the threshold limit to get a GST registration.

The documents required depend on the business or type of GST registration process. For example, a sole proprietor/ individual, a partnership firm, and a company must procure different types of documents for registration.

In this article, Amazon will help you simplify your GST registration with a definitive checklist of all the documents for the GST registration.

Regardless of the nature of the business or the type of GST registration, there are certain common documents that you will need to fill out the GST registration form:

1. PAN Card: Any form of GST registration will require the PAN (Permanent Account Number) of the authorized signatories/applicant (Directors, Partners, Proprietors, etc.) An Aadhar card is also an important document for GST registration of individuals or sole proprietors, in addition to the owner’s PAN card. For companies (private and public) or Hindu Undivided Families (HUF), a special PAN card of the Company or the HUF must be provided instead.

2. Photograph of Owner/Authorized Signatories: Passport sized photos of all owners, partners, and authorized signatories are a must for GST registration. In the case of online applications, these photos should be uploaded in JPEG format, with a maximum size of 100KB.

3. Phone Number & Email ID: A valid contact number along with an email address for the Primary Authorized Signatory is required during the GST registration process. As a source of contact and updates on the status of your registration, this information is an essential part of any GST registration checklist.

4. Proof of Place of Business: A Principal Place of Business is the central location from where a taxpayer's business is conducted and the business's records and accounts are stored.
When establishing address proof for GST registration, any of the following documents can be used:
• Any document that shows proof of ownership for the premises, such as a recent property tax receipt, a copy of the municipal khata or a copy of an electricity bill.
• In the case of owned property, the ownership deed/document.
• Any copy of a valid rent or lease agreement (as required).
• For additional places of business, the requisite proof of each place in the state must be provided as well.

5. Bank Account Details: Bank Account details are not mandatory at the time of applying for GST registration. It can be subsequently added by filing an amendment application at the time of the first login. The following documents can be provided to update the bank accounts details that are used to run the business.
• A copy of a cancelled cheque, the first and last pages of your passbook, or a bank statement.
• The Indian Financial System Code (IFSC) for the account.
• The details of up to 10 bank accounts can be provided for this process.

Other than the common documents essential for GST registration, you will also need to keep handy a few other documents specific to your types/classes of business. These include the following:

1. List of Goods & Services: For Traders and Service Providers, a concise list of the goods and services that they are providing is required. This is important for the government to undertake a taxable supply on goods and services.

2. Proof of Appointment for Authorized Signatories: This document will be used to establish proof of appointment for all authorized signatories. Any letter of authorization or a copy of a board resolution will be enough for GST registration.

3. Digital Signatures: For LLPs and companies, having the digital signature of the authorized signee for the GST application is very important. This will be used as a mark of validity to show that the authorized person/s are who they claim to be and provide their consent for the registration process.

4. Incorporation Certificate: An incorporation certificate that is provided by the Ministry of Corporate Affairs is used as proof for the constitution of business. When applying for GST registration as composition dealers, government departments, and Input Service Distributor (ISD) registrations this is an important document to keep a note of in the GST registration checklist.

5. VISA and Passport Details: For non-residents who occasionally undertake the taxable supply of goods and services in India, a scanned copy of their passport with Visa Details is needed for GST registration. If the business entity is incorporated outside India, a unique registration number that the Government of that country uses to identify the entity must also be provided.

6. Clearance Certificates and Trade Licenses: For online service providers who do not have any place of business in India, the GST registration process will require either a Clearance certificate issued by the Government of India or a trade license issued by the country from where their business operates. However, a certificate of incorporation that is issued by India or any other foreign company may also be provided in some cases.

7. Pension Certificate: In the special case of retired government officials who may be enrolling as GST practitioners, a copy of the pension certificate must be provided during the GST registration process.

8. Memorandum of Association: A Memorandum of Association (MOA) is a legal document that defines the constitution of a company, describing the company’s name, registered address, names of its shareholders and the distribution of its shares.

We hope that this GST registration checklist has been of help to you. For further support or queries, you can visit our A-to-Z GST guide for GST-related information. As a bonus, you can also apply for GSTIN registration using our exclusive offer for Amazon by clicking here.

If you wish to explore various online selling options for your business, register as a seller on Amazon today!