GST registration number or GST identification Number (GSTIN) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person. Business needs different sets of documents depending upon the constitution of the business or the type of GST registration that they wish to obtain.
Any person making the taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT) or undertaking inter-state supply (without any threshold limited) are mandatorily required to obtain GST registration.
Who is Required to Register for GST?
The Goods and Services Tax Act of 2017 requires any business with a turnover of Rs. 40 lakh or more to register for GST. The turnover threshold for GST registration in the north-eastern and hill states is Rs. 10 lakh.
You must also register for GST if you provide intra-state services with an annual turnover of more than Rs.20 lakh or intra-state goods with an annual turnover of more than Rs. 40 lakh.
Furthermore, the following individuals must complete GST registration and obtain a unique 15-digit GSTIN:
- People who supply taxable goods and services across state lines.
- People who are taxable but do not live in the United States.
- Individuals who are entitled to a tax deduction under Section 37.
- Individuals who provide goods and services on behalf of another registered taxpayer as an agent or in any other capacity.
- People who act as input service distributors.
- Every e-commerce operator.
- Aggregators who offer their services under a new brand or trade name.
- Any other person or a group notified by the Central or State Government in accordance with the GST Council’s recommendations.
GST Registration Documents List
| Category of persons | Documents required for GST registration |
| Sole proprietor / Individual | – PAN card of the owner – Aadhar card of the owner – Photograph of the owner (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof** |
| Partnership firm/ LLP | – PAN card of all partners (including managing partner and authorized signatory) – Copy of partnership deed – Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB) – Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.) – Aadhar card of authorised signatory – Proof of appointment of authorized signatory – In the case of LLP, registration certificate / Board resolution of LLP – Bank account details* – Address proof of principal place of business** |
| HUF | – PAN card of HUF – PAN card and Aadhar card of Karta – Photograph of the owner (in JPEG format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business** |
| Company (Public/ Private/ Indian/ foreign) | – PAN card of Company – Certificate of incorporation given by Ministry of Corporate Affairs – Memorandum of Association / Articles of Association – PAN card and Aadhar card of authorized signatory. The authorised 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 authorised signatory (in JPEG format, maximum size – 100 KB) – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business** |
*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof: Upload any one of the following documents:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (in the case of owned property)
- Lease / rent agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
- Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)
Category of GST Registration
| Nature of GST Registration | Purpose of Registration | Documents to be Uploaded |
| Normal taxpayer registration (including composition dealer, government departments and ISD registrations) | For undertaking a taxable supply of goods/ services | – PAN card of Company (only in case of company) – Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business – Memorandum of Association / Articles of Association (only in case of company) – PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration – PAN card and address proof of all directors of the Company (partners in case of firm) – Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business** |
| GST practitioner | For enrolling as GST practitioner | – Photo of the applicant (in JPG format, maximum 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 deducting tax at source | Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) – PAN and TAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax deductor** |
| TCS registration | For collecting tax at source (E-commerce operators) | – PAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax collector ** |
| A non-resident OIDAR service provider | For online service providers not having any place of business in India | – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Bank account in India* – Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued in India or any other foreign country) |
| Non-resident taxable person (NRTP) | For non-residents occasionally undertaking taxable supply of goods / or services in India | – Photo and Proof for the appointment of an Indian authorised signatory – In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, 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 taxable supply of goods / or services in India | – Photo and Proof for the appointment of an Indian authorised signatory – Proof of constitution of business – Bank account in India* – Address proof** |
| UN bodies/embassy | For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services | – Photo of authorised signatory – Proof of appointment of authorised signatory – Bank account in India* |
*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)
**Address proof: Anyone of the following documents must be uploaded:
- Property tax receipt
- Municipal khata copy
- Electricity bill copy
Apart from the above, the following may apply on a case-to-case basis:
- Ownership deed/document (only in case of owned property)
- Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
- Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)
FAQs
Important Documents for GST Registration?
A PAN card, proof of business registration, identity, photographs, and address proof of persons in charge, the business’ address proof, and bank account statements are the main documents required for GST registration.
A bank statement, a canceled cheque, or an extract from your passbook can be used to prove your bank details. Similarly, an address proof can be in the form of an electricity bill, rent agreement, ownership documents, property tax statement, or other similar documents.
What is Digital Signature?
All application for GST registration must be digitally signed with a Class 2 Digital Signature. Hence, it is important that the digital signature is obtained for the following person who is authorized to sign the GST registration application before beginning the application process