What is GST?
GST stands for Goods and Service Tax. It is an indirect tax and govt collect a tax by registered taxpayer on Trading Goods and Providing Services. It is a 15 digit number, example- 07AAAAA1111A1Z5.
The first 2 digits “07” refer to State Code, Then 10 digits “AAAAA1111A” refer to Pan Number, and the Last 3 digits “1Z5″ refer to a random number.
Eligibility for GST Registration
For Goods:- Any person who exceeds the threshold limit of Rs.40 lakh turnover preceding year or last year is mandatory for GST Registration (It is may vary in some state or union territory or special category).
For Services:- Any person who exceeds the threshold limit of Rs.20 lakh turnover preceding year or last year is mandatory for GST Registration (It is may vary in some state or union territory or special category).
Note:- You can register your business under GST on a voluntary basis without exceeding the threshold limit.
Type of Taxpayers
- Normal or Regular Taxpayer
- Composition Taxpayer
- Casual Taxpayer
- Input Service Distributor
- Non-Resident Taxable Person
- Non-Resident Online Service Distributor
- Embassy / UN Body/ Other Notified Persons
- Special Economic Zone (SEZ) Developer/ Unit
- Tax Deductor at Source (TDS) /Tax Collector at Source (TCS)
Read This:- GST क्या है? What is GST? Full Explain
Documents Required for GST Registration in 2021
GST Registration Documents Checklist 2021
| Category of Taxpayers | Documents required for GST registration |
| Sole proprietorship / Individual | Aadhar card of the proprietor/owner PAN card of the proprietor/owner Passport size photo of Sole Proprietor (in JPEG format, max size – 100 KB) Bank account details* Registered Business/Office Address proof** |
| Partnership firm | Copy of partnership deed PAN card of all partners (including managing partner and authorized signatory) PAN card of Firm Passport size photo of all partners and authorized signatories (in JPEG format, max size – 100 KB) Address proof of partners (Passport, driving license, Voter ID, Aadhar Card, etc.) Aadhar card of authorized signatory Proof of appointment of authorized signatory Bank account details* Registered Business/Office Address proof** |
| Limited Liability Partnership(LLP) | Copy of Registration Certificate of the LLP Copy of Board Resolution Copy of LLP agreement PAN card of all designated partners (including managing partner and authorized signatory) PAN card of LLP Proof of appointment of authorized signatory (Digital Signature Certificate (DSC) of any one of the designated partners) Passport size photo of designated partners and authorized signatories (in JPEG format, max size – 100 KB) Address proof of designated partners (Passport, driving license, Voter ID, Aadhar Card, etc.) Aadhar card of the designated partner Bank account details* Registered Business/Office Address proof** |
| Hindu Undivided Family (HUF) | PAN card and Aadhar card of Karta PAN card of HUF Passport size photo of Owner/Karta (in JPEG format, max size – 100 KB) Proof of Appointment of Authorized signatory- Photo and Letter of Authorization Bank account details* Registered Business/Office Address proof** |
| Society or Trust or Club | Registration Certificate of society or club Passport size Photograph and PAN Card of Promoter/ Partners PAN card and Aadhaar card of the authorized signatory, Promotors/Partners. Pan Card of society/Trust/Club Board Resolution or any other proof of appointing authorized signatory Registered Business/Office Address proof: –Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt, etc. –Rented property – Rent agreement and No objection certificate (NOC) from the owner of the rented property, etc. Bank account details* Registered Business/Office Address proof** |
| Company (Public, Private and One person) (Indian and foreign) | Certificate of incorporation given by Ministry of Corporate Affairs (MCA) Memorandum of Association / Articles of Association PAN Card of Company PAN card and Aadhar card of the authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registration PAN card and address proof of all directors of the Company Photograph of all directors and authorized signatory (in JPEG format, max size – 100 KB) Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, max size – 100 KB) Bank account details* Registered Business/Office Address proof** |
| GST practitioner (For enrolling as a GST practitioner) | Photo of the applicant (in JPG format, max size – 100 KB) Address proof of place where professional practice takes place Proof of qualifying degree (Degree certificate) Pension certificate (only in case of retired Government officials) |
| TDS registration (For enrolling as a deductor of deducting tax at source) | Photo of drawing and disbursing officer (in JPG format, max size – 100 KB) PAN and TAN number of the person being registered Photo of authorized signatory (in JPG format, max size – 100 KB) Proof of appointment of authorized signatory Address proof of tax deductor** |
| TCS registration (For enrolling as a collector of collecting tax at source) (E-commerce operators) | PAN number of the person being registered Photo of authorized signatory (in JPG format, max size – 100 KB) Proof of appointment of authorized signatory Address proof of tax collector ** |
| A non-resident OIDAR service provider (For online service providers not having any place of business in India) | Proof of appointment of authorized signatory Bank account in India* Proof of non-resident online service provider (eg: Clearance certificate issued by Govt of India, License issued by the original country, or certificate of incorporation issued in India or any other foreign country) |
| A Non-resident taxable person (NRTP) (For non-residents occasionally undertaking the taxable supply of goods/services in India) | Photo and Proof for the appointment of an Indian authorized signatory In the case of individuals, a scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number on the basis of which the Country is identified by the Government of that country. Bank account in India* Address proof** |
| Casual taxable person (For non-registered domestic persons occasionally undertaking the taxable supply of goods/services in India) | Photo and Proof for the appointment of an Indian authorized signatory Proof of constitution of business Bank account in India* Address proof** |
| UN bodies/Embassy (For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services in India) | Photo of authorized signatory Proof of appointment of authorized signatory Bank account in India* |
Read This:- What is an Input Tax Credit under GST (ITC)?
Registered Office Address proof**
- Self-owned property – Copy of electricity bill, landline bill, water bill, municipal khata copy, property tax receipt, etc.
- Rented/ Leased property – Rent/ Lease agreement and No objection certificate (NOC) from the owner of the rented property.
- Consent Arrangement/ Shared Property– Consent Letter/ NOC from the owner.
Bank account details*
A copy of the canceled cheque, the front page of the passbook or bank statement (in JPEG format, max size – 100 KB)
GST Registration Process
FAQs for GST Registration
GST stands for Goods and Service Tax. It is an indirect tax and govt collect a tax by registered taxpayer on Trading Goods and Providing Services. It is a 15 digit number, example- 07AAAAA1111A1Z5The first 2 digits "07" refer to State Code, Then 10 digits "AAAAA1111A" refer to Pan Number, and the Last 3 digits "1Z5" refer to a random number.
Rs. 40 Lakh (But may vary in some state and union territory or special category).
Rs. 20 Lakh (But may vary in some state and union territory or special category).
1.Normal or Regular Taxpayer2.Composition Taxpayer3.Casual Taxpayer4.Input Service Distributor5.Non-Resident Taxable Person6.Non-Resident Online Service Distributor7.Embassy / UN Body/ Other Notified Persons8.Special Economic Zone (SEZ) Developer/ Unit9.Tax Deductor at Source (TDS) /Tax Collector at Source (TCS)
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