Goods and services tax Registration is to be obtained in case aggregate annual turnover of business exceeds Rs. 40 lacs (Rs. 10 lacs for North-Eastern and Hill states) and in case of services, Rs. 20 lacs.
What is GST Registration?
GSTIN is a 15 digit number provided by the tax authorities, in order to monitor tax payments and compliances of the GST registered person.
Documents required for GST on the basis of type of person
Registration document on the basis of type of person are as follows:
Proprietor
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID, such as a driving license or passport |
| Address Proof | Any document verifying the proprietor’s address, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the proprietor |
| Bank Account Details | Proof of the proprietor’s bank account, such as a canceled cheque or bank statement |
| Business Registration Proof | Any document indicating the existence of the proprietorship, such as a business registration certificate or partnership deed |
| Letter of Authorization | In case the proprietor is represented by an authorized signatory, a letter of authorization is required |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature of the business, additional documents may be required, such as import/export license, NOC from relevant authorities, etc. |
Hindu Undivided Family
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the Karta (head of the HUF), such as a driving license or passport |
| Address Proof | Any document verifying the address of the HUF, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the Karta (head of the HUF) |
| Bank Account Details | Proof of the HUF’s bank account, such as a canceled cheque or bank statement |
| Business Registration Proof | Any document indicating the existence of the HUF, such as a deed of partition or family settlement |
| Letter of Authorization | In case the Karta is represented by an authorized signatory, a letter of authorization is required |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature of the business, additional documents may be required, such as import/export license, NOC from relevant authorities, etc. |
Limited Liability Partnership
| Document | Description |
|---|---|
| LLP Identification Number (LLPIN) | Unique identification number assigned to the LLP during incorporation |
| Partnership Deed | Document indicating the formation and details of the LLP, including the partners’ names, capital contributions, profit-sharing ratios, etc. |
| Certificate of Incorporation | Legal document issued by the Registrar of Companies upon the LLP’s incorporation |
| LLP Agreement | Agreement governing the rights, duties, and obligations of partners within the LLP |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the designated partner(s), such as a driving license or passport |
| Address Proof | Any document verifying the address of the designated partner(s) or the registered office of the LLP, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the designated partner(s) |
| Bank Account Details | Proof of the LLP’s bank account, such as a canceled cheque or bank statement |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature of the LLP’s business, additional documents may be required, such as import/export license, NOC from relevant authorities, etc. |
Also Read: Qualifications for GST Registration
Local Authority
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the Local Authority, such as a driving license or passport |
| Address Proof | Any document verifying the address of the Local Authority, such as a utility bill or property ownership document |
| Photograph | Passport-sized photograph of the authorized person representing the Local Authority |
| Bank Account Details | Proof of the Local Authority’s bank account, such as a canceled cheque or bank statement |
| Constitution Document | Document specifying the legal formation and structure of the Local Authority, such as a government notification or resolution |
| Letter of Authorization | In case the authorized person is represented by an authorized signatory, a letter of authorization is required |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature and requirements of the Local Authority, additional documents may be required, such as registration certificates, NOC from relevant authorities, etc. |
Partnership
| Document | Description |
|---|---|
| Partnership Deed | Document indicating the formation and details of the partnership, including the partners’ names, profit-sharing ratios, capital contributions, etc. |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the partners, such as a driving license or passport |
| Address Proof | Any document verifying the address of the partnership firm, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the partners |
| Bank Account Details | Proof of the partnership firm’s bank account, such as a canceled cheque or bank statement |
| Authorization Letter | A letter of authorization signed by all partners, designating one or more partners as authorized signatories for GST-related matters |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature of the partnership firm’s business, additional documents may be required, such as import/export license, NOC from relevant authorities, etc. |
Private/Public Limited Company or Unlimited Company
| Document | Description |
|---|---|
| Certificate of Incorporation | Legal document issued by the Registrar of Companies upon the company’s incorporation |
| Memorandum of Association (MoA) | Document outlining the company’s objectives, scope of operations, and rules and regulations |
| Articles of Association (AoA) | Document specifying the company’s internal management structure, rights, and responsibilities of shareholders, etc. |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the company, such as a driving license or passport |
| Address Proof | Any document verifying the address of the company, such as a utility bill or property ownership document |
| Photograph | Passport-sized photograph of the authorized person representing the company |
| Bank Account Details | Proof of the company’s bank account, such as a canceled cheque or bank statement |
| Board Resolution | Resolution passed by the company’s board of directors, authorizing the designated person to apply for GST registration |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature and requirements of the company, additional documents may be required, such as import/export license, NOC from relevant authorities, etc. |
Foreign Company/Foreign Limited Liability Partnership
| Document | Description |
|---|---|
| Certificate of Incorporation | Legal document issued by the relevant authority in the foreign country, certifying the incorporation of the company or LLP |
| Memorandum of Association (MoA) or LLP Agreement | Document outlining the objectives, scope of operations, and rules and regulations of the foreign company or LLP |
| PAN Card or Passport | Permanent Account Number (PAN) issued by the Income Tax Department or Passport of the authorized representative of the foreign company or LLP |
| Address Proof | Any document verifying the address of the foreign company or LLP, such as a utility bill or lease agreement |
| Certificate of Incorporation/Registration in Home Country | Certificate of incorporation or registration of the foreign company or LLP in its home country |
| Power of Attorney | A power of attorney authorizing a representative in India to act on behalf of the foreign company or LLP for GST registration and compliance |
| Bank Account Details | Proof of the foreign company or LLP’s bank account, such as a canceled cheque or bank statement |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as business contracts, proof of office space in India, etc. |
Government Department
| Document | Description |
|---|---|
| Letter of Authorization | A letter of authorization from the head of the government department, granting permission to apply for GST registration |
| Identity Proof | Any government-issued photo ID of the authorized person representing the government department, such as a government ID card |
| Address Proof | Any document verifying the address of the government department, such as a utility bill or official correspondence |
| Photograph | Passport-sized photograph of the authorized person representing the government department |
| Bank Account Details | Proof of the government department’s bank account, such as a canceled cheque or bank statement |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as government orders, resolutions, or any other documents as specified by the government department |
Society/Club/Trust/AOP
| Document | Description |
|---|---|
| Registration Certificate | Certificate of registration of the society, club, trust, or AOP, issued by the relevant authority |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the society, club, trust, or AOP |
| Address Proof | Any document verifying the address of the society, club, trust, or AOP, such as a utility bill or property ownership document |
| Photograph | Passport-sized photograph of the authorized person representing the society, club, trust, or AOP |
| Bank Account Details | Proof of the society, club, trust, or AOP’s bank account, such as a canceled cheque or bank statement |
| Constitution/Bylaws Document | Document outlining the constitution, bylaws, or governing rules of the society, club, trust, or AOP |
| Resolution/Authorization Letter | A resolution or authorization letter signed by the governing body or members authorizing the designated person to apply for GST registration |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the nature and requirements of the society, club, trust, or AOP, additional documents may be required, such as NOC from relevant authorities, annual reports, audited financial statements, etc. |
Statutory body
| Document | Description |
|---|---|
| Letter of Authorization | A letter of authorization from the head or governing body of the statutory body, granting permission to apply for GST registration |
| Identity Proof | Any government-issued photo ID of the authorized person representing the statutory body, such as a government ID card |
| Address Proof | Any document verifying the address of the statutory body, such as a utility bill or official correspondence |
| Photograph | Passport-sized photograph of the authorized person representing the statutory body |
| Bank Account Details | Proof of the statutory body’s bank account, such as a canceled cheque or bank statement |
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as government orders, resolutions, or any other documents as specified by the statutory body |
GST Registration: Documents required on the basis of category
This Registration is on the basis of category are as follows:
Normal taxpayer goods and services tax registration (including composition dealer, Government departments and ISD registrations)
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the taxpayer, such as a driving license or passport |
| Address Proof | Any document verifying the address of the taxpayer, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the authorized person representing the taxpayer |
| Bank Account Details | Proof of the taxpayer’s bank account, such as a canceled cheque or bank statement |
| Constitution Document | Document specifying the legal structure of the taxpayer, such as a partnership deed, memorandum of association, or certificate of incorporation |
| Proof of Principal Place of Business | Document proving the ownership, lease, or rental agreement of the principal place of business, such as a property ownership document or lease agreement |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Optional Documents (Composition Dealer) | If registering as a Composition Dealer, additional documents such as a declaration to opt for composition scheme and prescribed consent or acknowledgement |
| Optional Documents (Government Departments) | Depending on the specific requirements of the tax authorities, additional documents may be required, such as government orders, resolutions, or any other documents as specified |
| Optional Documents (ISD) | If registering as an Input Service Distributor (ISD), additional documents may be required, such as a declaration indicating the details of branches or units, and prescribed consent or acknowledgment |
TDS Deductor
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the TDS Deductor, such as a driving license or passport |
| Address Proof | Any document verifying the address of the TDS Deductor, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the authorized person representing the TDS Deductor |
| Bank Account Details | Proof of the TDS Deductor’s bank account, such as a canceled cheque or bank statement |
| TAN (Tax Deduction and Collection Account Number) Certificate | Certificate issued by the Income Tax Department upon obtaining the TAN |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as authorization letter, agreement with deductee, copy of the PAN card of the deductee, etc. |
TCS Collector
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the TCS Collector, such as a driving license or passport |
| Address Proof | Any document verifying the address of the TCS Collector, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the authorized person representing the TCS Collector |
| Bank Account Details | Proof of the TCS Collector’s bank account, such as a canceled cheque or bank statement |
| TAN (Tax Deduction and Collection Account Number) Certificate | Certificate issued by the Income Tax Department upon obtaining the TAN |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as authorization letter, agreement with the collector, copy of the PAN card of the collectee, etc. |
GST practitioner
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the GST Practitioner, such as a driving license or passport |
| Address Proof | Any document verifying the address of the GST Practitioner, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the GST Practitioner |
| Bank Account Details | Proof of the GST Practitioner’s bank account, such as a canceled cheque or bank statement |
| Professional Qualification Certificate | Certificate or proof of professional qualification in a field related to law, commerce, or accountancy |
| Enrollment Certificate | Certificate of enrollment issued by the Goods and Services Tax Network (GSTN) after passing the GST practitioner examination |
| Undertaking Form | A declaration form stating that the practitioner will abide by the GST laws and guidelines |
| Digital Signature Certificate | A digital signature certificate is mandatory for GST practitioners |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as proof of experience or expertise in GST matters, reference letters, etc. |
Casual taxable person
| Document | Description |
|---|---|
| PAN Card | Permanent Account Number issued by the Income Tax Department |
| Aadhaar Card | Unique identification number issued by the Government of India |
| Identity Proof | Any government-issued photo ID of the authorized person representing the Casual Taxable Person, such as a driving license or passport |
| Address Proof | Any document verifying the address of the Casual Taxable Person, such as a utility bill or bank statement |
| Photograph | Passport-sized photograph of the authorized person representing the Casual Taxable Person |
| Bank Account Details | Proof of the Casual Taxable Person’s bank account, such as a canceled cheque or bank statement |
| Proof of Principal Place of Business | Document proving the ownership, lease, or rental agreement of the principal place of business, such as a property ownership document or lease agreement |
| Digital Signature Certificate | A digital signature certificate is mandatory for certain types of businesses or transactions |
| Proof of Reason for Casual Taxable Person Status | Document explaining the reason for being a Casual Taxable Person, such as exhibition/event participation contract, project contract, etc. |
| Other Relevant Documents | Depending on the specific requirements of the tax authorities, additional documents may be required, such as bank guarantee, details of authorized signatory, etc. |
UN bodies/embassy
| Document | Description |
|---|---|
| Diplomatic Identification | A diplomatic identification document issued by the host country or the embassy itself |
| Letter of Authorization | A letter from the UN body or embassy authorizing the designated person to act on its behalf for GST registration |
| Proof of Diplomatic Status | Documents demonstrating the diplomatic status of the entity, such as an agreement between the host country and the UN or embassy |
| Address Proof | Any document verifying the address of the UN body or embassy |
| Bank Account Details | Proof of the UN body or embassy’s bank account, such as a canceled cheque or bank statement |
| Other Relevant Documents | Additional documents may be required based on the specific requirements and regulations of the host country. It is advisable to consult with the local tax authorities or the concerned embassy for the exact requirements. |
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