Introduction

Goods and Services Tax (GST) is an indirect tax reform introduced in India on July 1, 2017. GST is a single tax that replaces indirect taxes like service, excise duty, VAT, and other taxes. It is mandatory for businesses with an annual turnover of more than Rs. 20 lakhs to register for GST. In this article, we will discuss the documents required for GST registration.

What are the documents required for GST registration? (Owners)

GST registration can be done online by visiting the GST portal. To complete the GST registration process, you need to provide certain documents. Here is the list of documents for GST registration in Kolkata

PAN Card:

The Permanent Account Number (PAN) card is a unique identification number issued by the Indian Income Tax Department. It is mandatory for any entity, including individuals, companies, and partnerships, to have a PAN card to carry out financial transactions in India. A PAN card serves as proof of identity and is also required for filing income tax returns. Therefore, it is a mandatory document for GST registration as well.

Aadhaar Card:

Aadhaar Card is a unique identification card issued by the Indian government. It contains a 12-digit unique identification number as proof of identity and address. An Aadhaar card is mandatory for various purposes like opening a bank account, filing income tax returns, etc. Since GST registration is government-mandated, an Aadhaar card must verify the applicant’s identity.

Business Registration Document:

Business registration documents like trade licenses or certificates of practice are mandatory for proprietorship firms. In the case of a company, the certificate of incorporation is compulsory. These documents prove the business is registered and can carry out operations legally. Therefore, it is mandatory to provide business registration documents during the GST registration process.

Bank Account Statement:

A bank account statement is a document that shows all the transactions carried out in a bank account. A bank account statement is required to verify the business’s financial status. It helps the authorities to check the income and expenditure of the company. Therefore, a bank account statement is mandatory for GST registration.

Address Proof:

Address proof is required to verify the physical location of the business. The address proof could be a rent agreement, electricity bill, or property tax receipt. The address proof should have the applicant’s name, the business’s address, and the owner’s address. This document is mandatory to complete the GST registration process.

Digital Signature:

A digital signature is an electronic signature used to sign electronic documents. It is a secure way to verify the authenticity of an electronic copy. A digital signature is mandatory for GST registration. It is used to authenticate the documents required for new GST registration.

Photograph:

A passport-sized photograph of the applicant is mandatory for GST registration. The picture is used for identification purposes and is affixed to the GST registration certificate. It serves as proof of identity for the applicant.

Documents required for GST registration of the company

For GST registration, a company needs to submit various documents. These documents include the PAN card of the company, proof of address like an electricity bill or rent agreement, evidence of the company’s constitution like a partnership deed or memorandum of association, bank account details, and authorized signatory details. In addition to these, companies also need to provide the business registration certificate or license and details of goods or services provided by the company. It is essential to ensure that all these documents are in documents for the GST registration of the company.

What are the documents required by partnerships and LLPs?

GST registration is mandatory for all types of businesses in India, including partnerships and Limited Liability Partnerships (LLPs). Associations and LLPs must submit specific documents for GST registration and documents required for individual companies. Here are the GST documents required for partnerships and LLPs:

Partnership Deed or LLP Agreement:

A partnership deed is a legal document that outlines the terms and conditions of the partnership, such as the rights and responsibilities of each partner, the profit-sharing ratio, and the duration of the block. Similarly, an LLP agreement outlines the LLP’s structure and the partners’ rights and duties. Partnerships and LLPs must submit a copy of the partnership deed or LLP agreement as part of their GST registration.

Proof of Partnership or LLP Registration:

Partnerships and LLPs must provide a copy of their registration certificate issued by the Registrar of Companies (ROC) or the Registrar of Firms. The registration certificate should mention the name of the partnership or LLP, the registration date, and the state in which it is registered.

PAN Card and Aadhaar Card of Partners:

All partners of the partnership or LLP need to submit their PAN card and Aadhaar card as part of the GST registration process.

Hindu Undivided Families (HUFs) must also register for GST if their annual turnover exceeds Rs. 20 lakhs. The documents needed for GST registration of HUFs are as follows: 

1. PAN card and Aadhaar Card of the Karta
2. Proof of Address of the HUF
3. Bank Account Statement of the HUF for the last three months
4. HUF Deed or any other document proving the existence of the HUF
5. Digital Signature Certificate (DSC) for GST registration

HUFs must ensure they have all these documents in order before starting the GST registration process to ensure timely and smooth sailing.

What are the documents required for GST registration for societies or clubs?

Societies registered under the Societies Registration Act, 1860, or any other law in India, must obtain GST registration if their annual turnover exceeds Rs. 20 lakhs. The GST registration documents required for societies or clubs include the registration certificate issued by the Registrar of Societies, PAN card of the organization or club, Aadhaar card of the authorized signatory, bank account statement of the society or club for the last three months, address proof of the society or club, digital signature certificate, and photograph of the authorized signatory. Organizations or clubs must ensure they have all the documents required for GST registration.

Conclusion

In conclusion, the document is required for GST registration for businesses with an annual turnover of over Rs. 20 lakhs. To complete the GST registration process, you must provide certain documents like a PAN card, Aadhaar card, business registration document, bank account statement, address proof, digital signature, photograph, and authorized signatory details. Keep all these documents ready before you start the GST registration process.