Goods and Service Tax (GST) Registration

Mandatory requirements of GST Registration:

 

1. . Taxable person engaged in export of Goods or Services.

2. Inter-State supply of goods or services.

3. Business selling goods through e- commerce operator viz. Amazon, Flipcart, Snapdeal.

4. Turnover exceeds maximum limit.

5. Input Service Distributor.

6. Persons who are required to pay tax under reverse charge.

7. Casual taxable persons making taxable supply.

8. Non-resident taxable persons making taxable supply.

9. Persons who are required to deduct tax under section 51. 

10. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise.

Documents Required for GST Registration:

 

1. For Individuals and Sole Proprietors:

• Pan Card of proprietor.

• Aadhar Card of proprietor.

• One Passport size photo.

• Rent Agreement or ownership documents of the premises/property, where shop/office to be established.

• Utility Bill.

2. For Partnerships and LLPs:

• Registration Certificate.

• Partnership deed/LLP Agreement.

• PAN cards of all partners.

• Photographs of all partners.

• Aadhar card of all partners.

• Authorization Letter for GST registration in favour of any one partner.

• Rent Agreement or ownership documents of the premises/property where shop/office to be established.

• Utility Bill.

3. For Hindu Undivided Families (HUFs):

• PAN card of HUF.

• PAN card of Karta.

• Aadhar card of Karta.

• Photograph of Karta.

• Rent Agreement or ownership documents of the premises/property where shop/office to be established.

• Utility Bill.

4. For Companies:

• PAN card of Company.

• Incorporation certificate.

• Board Resolution.

• Pan Card of all directors.

• Aadhar Card of all directors.

• Rent Agreement or ownership documents of the premises/property where shop/office to be established.

• Utility Bill.

5. For Society or Club:

• Registration certificate.

• Authorization Letter for GST registration in favour of any one member.

• Pan Card of the club or society.

• Pan Card of members.

• Aadhar card of all members.

• Photograph of all members.

• Rent Agreement or ownership documents of the premises/property where shop/office to be established.

• Utility Bill.