The following Documents are Required for GST Registration:
In Case of Sole Proprietorship / Individual
Documents Required for Individual
PAN card and Identity Proof of the Individual
Copy of cancelled cheque or bank statement
Declaration to comply with the provisions
Registered Office Documents
Copy of electricity bill/landline bill, water bill
Rent agreement (for rented premises)
NOC (No Objection Certificate) of owner
In Case of Private Limited Company (Pvt. Ltd.) / Public Company (Limited Company) / One Person Company (OPC)
Company Documents
PAN card of the company
Registration Certificate of the company
Memorandum of Association (MOA) /Articles of Association (AOA)
Copy of Bank Statement
Copy of Board Resolution
Documents Related to Director
PAN and ID (Identity Proof) of Directors
Documents for Registered Office
Copy of electricity bill/landline bill, water bill
Rent Agreement (for rented premises)
NOC (No Objection Certificate) from the owner
In Case of Normal Partnerships
Documents for Partnership
PAN card of the Partnership
Partnership Deed
Copy of Bank Statement
Partner Related Documents
PAN and ID proof of designated partners
Documents Required for Registered Office
Copy of electricity bill/landline bill, water bill
Rent Agreement (for rented premises)
NOC (No Objection Certificate) from the owner
In Case of Limited Liability Partnerships (LLP)
LLP documents
PAN card of the LLP
Registration Certificate of the LLP
LLP Partnership agreement
Copy of Bank Statement of the LLP
Declaration to comply with the provisions
Copy of Board Resolution
Designated Partner Related Documents
PAN and ID proof of designated partners
Registered Office Documents
Copy of electricity bill/landline bill, water Bill
NOC of the owner
Rent agreement (for rented premises)
In Case of Foreign Company
Proof of Constitution of Business – Certificate for Establishment
Photo of Stakeholder (Promoter / Partner) – Photo of the Promoter / Partner
Photo of the Authorised Signatory
Proof of appointment of Authorised Signatory – Letter of Authorisation
Copy of resolution passed by BoD / Managing Committee and Acceptance letter
Registered Office Documents
Electricity bill, Legal ownership,
Municipal Khata copy,
Property Tax Receipt,
Rent / Lease agreement,
Rent receipt with NOC (In case of no / expired agreement)
In Case of Hindu Undivided Family
Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
Photo of the Authorised Signatory
Proof of appointment of Authorised Signatory – Letter of Authorisation
Copy of resolution passed by BoD / Managing Committee and Acceptance letter
Registered Office Documents
Electricity bill, Legal ownership,
Municipal Khata copy,
Property Tax receipt,
Rent / Lease agreement,
Rent receipt with NOC (In case of no/expired agreement)
Documents Required in Case of Local Authority
Proof of Constitution of Business – Any proof substantiating Constitution
Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
Photo of the Authorised Signatory
Proof of appointment of Authorised Signatory – Letter of Authorisation
Copy of resolution passed by BoD/ Managing Committee and Acceptance letter
Registered Office Documents
Electricity bill, Legal ownership,
Municipal Khata copy,
Property Tax receipt,
Rent / Lease agreement,
Rent receipt with NOC (In case of no/expired agreement)
In Case of Society / Trust / Club
Proof of constitution of business (any one) – Registration Certificate, Any proof substantiating Constitution
Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
Photo of the Authorised Signatory
Proof of appointment of Authorised Signatory – Letter of Authorisation
Copy of resolution passed by BoD / Managing Committee and Acceptance letter
Registered Office Documents
Electricity bill,
Legal ownership,
Municipal Khata copy,
Property Tax receipt,
Rent / Lease agreement, Rent receipt with NOC (In case of no / expired agreement)
Documents required by a Statutory Body
Proof of Constitution of Business – Any proof substantiating Constitution
Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
Photo of the Authorised Signatory
Proof of appointment of Authorised Signatory – Letter of Authorisation
Copy of resolution passed by BoD / Managing Committee and Acceptance letter
Registered Office Documents
Electricity bill,
Legal ownership,
Municipal Khata copy,
Property Tax receipt,
Rent / Lease agreement, Rent receipt with NOC (In case of no/expired agreement)
What is Suo Moto Registration?
When a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in enforcement wings of their respective State / Central Tax Department, can initiate the process of generation and allotment of Temporary ID through the Suo Moto Registration facility available to them in back office GST portal.
Documents required for registration
Voter ID
Passport
Aadhar Card
Any other Document
Photographs (wherever mentioned in the Application Form)
The below mentioned persons are supposed to provide their photographs:
In a Proprietary Concern – Proprietor
In a Partnership Firm / LLP – Managing/Authorized/Designated Partners
HUF – Karta
Company – Managing Director or the Authorised Person
Business Registration Document / Constitution of Taxpayer
Every entity should submit proof of business registration except proprietorship. The reason is that the proprietor and proprietorship are seen as the same legal entity.
Partnership deed is required in case of Partnership firm.
Registration Certificate/ Proof of Constitution is required for entities such as Society, Government Department, Trust, Local Authority, Club, Statutory Body, Association of Person or Body of Individual and others.
Incorporation Certificate from MCA (Ministry of Corporate Affairs) is needed in case of LLP or company.
Address Proof for Principal / Additional Place of Business
You have to provide Address Proof for every place of business stated in the GST registration application. You can submit the below mentioned documents as Address Proof:
In case of own premises
You can furnish latest Property Tax Receipt, Municipal Khata copy or a copy of Electricity Bill.
In case of rented or leased premises
You have to provide a copy of the valid rental agreement along with any document in support of the ownership of the premises such as latest Property Tax Receipt, Municipal Khata copy or a copy of Electricity Bill.
In case you do not have rental agreement or lease deed, then an affidavit to that effect along with any document in support of the possession of the premises such as copy of electricity bill is what you need.
In case of SEZ (Special Economic Zone) Premises
If your principal place of business is in SEZ zone, then you will have to attach documents/certificates issued by Government of India.
In case of others
You require a copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. These documents apply to shared properties too.
Proof Related to Bank Account
You require the following:
Scanned copy of the first page of bank passbook
Opening page of bank passbook held either in name of proprietor or business concern having the following: Account Number
Name of Account Holder
MICR, IFSC and branch details
Digital Signature Certificate (DSC)
Every application for GST Registration requires Class 2 Digital Signature. Person, who is authorized to sign the GST registration application,should possess Digital Signature before starting the application process.
The following people are required to have a valid Class 2 Digital signature and are the signing authorities:
Type of Applicant
Class 2 Digital Signature Required for
Partnership
Managing or Authorised Partners
HUF
Karta
Proprietorship
Proprietor
Private Limited Company
Managing or Whole-time Directors
Public Limited Company
Managing or Whole-time Directors
Society/ Trust/ Club/ AOP
Members of Managing Committee
Public Sector Undertaking
Managing or Whole-time Directors
Government Department
Person-in-Charge
Unlimited Company
Managing or Whole-time Directors
Statutory Body
CEO or Equivalent
Local Authority
CEO or Equivalent
Foreign Company
Authorised Person in India
Foreign Limited Liability Partnership
Authorised Person in India
Limited Liability Partnership
Designated Partners
Others (specify)