A Complete Guide To Mandatory Documents For GST Registration In 2024

Register Under GST With Mandatory Documents For GST Registration In India

The Goods and Services Tax (GST) is an integral part of every business running in India. It not only benefits your business in the long run. But also, the GST litigation services and tax litigation services can safeguard you.

That's why, ensure to get a GST registration certificate for your business entity. But for that, you need to know all the mandatory documents for GST registration that different types of business requires. 

Thus, as the top tax consultant in Gurgaon, we will delve into various GST registration documents that you will need in this insightful blog. 

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What Are The Types Of Businesses And Individuals That Should Register For GST?

According to the GST Act of 2017, if you own a business with a yearly turnover of Rs. 40 Lakh or more then, you are required to get GST registration. 

Here are the following types of individuals and businesses that must get the GSTIN code:

• Businesses exporting supply of goods or services inter-state
• Taxable non-resident individuals
• Individuals who are eligible under Section 37 for tax deductions
• Businesses that are exceeding the greatest threshold limit
• E-commerce businesses that sell goods inter-state
• People who sell goods and services in place of another tax-payable individual
• Distributors or individuals with input services
• A business that obtains taxable goods from an unregistered partnership firm, or supplier. 

What Are The Different GST Registration Categories?

The need of mandatory documents for GST registration in the following business categories -

• Regular Taxpayers: This category applies to businesses that surpass the threshold of business turnover. It is also the most common category for individuals or organizations involved in inter-state supplies.
• Casual Taxpayer: Casual taxpayers are those businesses that have a yearly turnover between Rs. 10 Lakh to Rs. 20 Lakh. 
• Composition Registration Of Individuals: This category involves a simple tax payment option. Which is for small-scaled businesses with turnover not exceeding more than Rs. 1.5 crores.
• Taxable Non-Resident Person: This category refers to the taxable supply of goods from individuals residing outside India. But, operating or selling goods and services in India. The GST registration for this category is valid for 90 days.
• Other Registration Categories: This refers to the taxable supply of goods, products, and services. From an unregistered person to a registered agent or people eligible for TDS.

Read Also: A Complete Guide On GST On Import Of Services In India - DSRV India

What Are The Mandatory Documents For GST Registration Include?

The basic documents for GST registration include:

• PAN Card
• Business registration proof 
• Identity proof of business owner
• Business owner's photograph
• Address or residential proof of the person
• Address of the business place
• Statement of bank accounts of the business owners. 

Required Documents To Get A GST Registration Based On Business Type

The mandatory documents for GST registration remain almost the same for every business. You must upload the documents required for GST registration as your business type on the GST portal. 

Individuals And Sole Proprietors Documents Required For GST Registration

• PAN card of business owner
• The Aadhaar card of the owner
• JPEG format photograph of the business owner
• Address Proof of the owner and business place
• Bank details.

Documents For Partnership And LLP Business For GST Registration

• Deed of partnership between business owners
• Both the partner's PAN card
• Photograph of both business partners
• Signatured Aadhaar card of the business owners by authorities
• Address proof of both owners
• Signed appointment proof
• Registration proof of LLP business
• Details about both partner's bank accounts
• Address proof of business place.

GST Registration Necessary Documents For Hindu Undivided Families (HUFs)

• PAN card of HUFs
• Company owner's photograph
• PAN card of the Karta of the family
• Address proof of business activity
• Bank account details.

GST Registration Documents Needed For Public, Private, Indian, And Foreign Companies

• Business type or company PAN card
• Incorporation certificate of the Ministry of Corporate Affairs
• Association articles or memorandum
• Authorized signatory of Aadhar card and PAN card
• Business director's PAN card
• Proof of address of all directors
• Company principle proof of address
• Bank account details of all directors.

Main Documents Required For GST Registration Procedure For Clubs And Societies

• Copy of registration certificate of the given club or society
• Copy of promoters or partners' PAN card along with the PAN card of the society or club
• Photograph of the club or societies business partners/promoters
• Bank account details/canceled cheque/first page of bank passbook of owners
• Letter of authority signed by authorized person. 

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Conclusion

By understanding which mandatory documents for GST registration you need. You can smoothly proceed on the way to GST registration. You also need to be careful that you register your business under the Goods and Services Tax Act within the proper time. To adhere to legal compliance. 

So that, you can get the most benefits of the GST registration. You can also visit our website of DSRV India to seek help for GST assistance from our expert consultants.