The GST registration process is simple and hassle-free. You can register easily on the online portal of GST.
To continue this registration process, you need a few documents. This article is for you if you don’t know which document you need to submit for GST registration.
Here, we have curated all the essential documents required for GST registration.
Let’s have a look!
Who needs GST registration in India?
According to the Indian Government, if your business supplies goods and the turnover limit exceeds ₹ 40 lacks in a financial year, it must register as a regular taxable entity under GST rules.
If your business is in the northeastern or special category states like J&K, Himachal Pradesh, and Uttarakhand then the threshold limit is ₹ 20 lakh.
However, service providers require GST registration, if the turnover limit is ₹ 20 lakhs and in the case of special category states, it is ₹ 10 lakhs.
Besides that, here is a list of specific companies that must register for GST despite their annual revenue:–
- Inter-state suppliers
- E-commerce operator
- TDS Deductor
- Input service distributor
- Individuals who pay taxes through the reverse charge mechanism
- Casual taxpayers who don’t have a fixed workplace in the state or union territory where they intend to make supplies
- Non-resident taxpayers who don’t have a fixed location in India
- A person who makes a supply on behalf of another taxable person
- Individuals who provide online information and database access or retrieval services from outside India to a non-registered person in India.
Documents required for GST registration
Here are the documents you need to submit while registering under GST.
|Category||Documents required for GST registration|
|Sole proprietor / Individual||PAN card of the owner Aadhar card of the owner photographs of the owner (in JPEG format, maximum size – 100 KB)Bank account details*Address proof**|
|Partnership firm (including LLP)||PAN card of all partners (including managing partner and authorized signatory)Copy of partnership deedPhotograph of all partners and authorized signatories (in JPEG format, maximum size – 100 KB)Address proof of partners (Passport, driving license, Voter’s identity card, Aadhar card, etc.)Aadhar card of authorized signatory proof of appointment of an authorized signatory in the case of LLP, registration certificate / Board resolution of LLPBank account details*Address proof of principal place of business|
|HUF||PAN card of HUFPAN card and Aadhar card of KartaPhotograph of the owner (in JPEG format, maximum size – 100 KB)Bank account details*Address proof of principal place of business|
|Company (Public and Private) (Indian and foreign)||PAN card of CompanyCertificate of incorporation given by Ministry of Corporate AffairsMemorandum of Association / Articles of AssociationPAN card and Aadhar card of authorized signatory. The authorized signatory must be an Indian even in case of foreign companies/branch registrationPAN card and address proof of all directors of the CompanyPhotograph of all directors and authorized signatory (in JPEG format, maximum size – 100 KB)Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB)Bank account details*Address proof of principal place of business|
Which company comes under GST?
According to Section 2 (17) of the CGST Act, the company comes under the tax regime are:
- Any profession, vocation, trade, business, manufacture, adventure, or wager, whether done for financial benefit;
- Any action or transaction related to, incidental to, or related to clause (a);
- Any activity or transaction coming under section (a), regardless of its scope, regularity, volume, frequency, or continuity;
- In connection with the opening or closing of a firm, the provision of commodities or the acquisition of services, including capital items;
- A club, association, society, or other group providing its members with facilities or benefits in exchange for a membership or other payment;
- Admittance of people to any premises for a price;
- Services rendered by someone while holding a position that they have taken in order to develop their trade, career, or vocation;
- Services offered by a race club through a totalisator or a license to a bookmaker in such a club;
- Any action or transaction that the central government, a state government, or a local authority undertakes while working in their roles as public officials
Board resolution format for GST registration
Frequently Asked Questions(FAQs):-
1. What is the turnover limit for GST?
According to the Indian Government, there are two turnover limits for GST, i.e., 20 lakhs and 40 lakhs. However, the turnover limit of the business depends upon its state.
2. Do all companies need GST registration?
Yes, it is mandatory for all companies to get GST registration.
3. What happens if GST is not registered?
If the GST is not registered, you have to pay a Penalty: ₹ 10,000 or 100% of the tax payable, whichever is higher.
4. Can I register GST if turnover is less than 75000?
As the turnover limit is ₹ 40 lakhs or ₹20 lakhs or ₹ 10 lakhs, you don’t need to register GST if the turnover is less than ₹ 75000.
5. Is GST required for small restaurant?
Restaurants whose turnover exceeds ₹ 20 lakhs (₹ 10 lakhs for special category states) are required to get GST registration.
6. What is the income limit for GST 2022?
The income limit is ₹ 20 lakhs for normal states and ₹ 10 lakhs for special category states.
7. Is GST required below 20 lakhs?
Yes, individuals from special category states such as Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Himachal Pradesh, Tripura, and Uttarakhand are required to pay GST after the turnover exceeds 10 lahks.
We hope you got all your answers about the “documents required for GST registration”. If you still have any questions, comment below, and we will reply as soon as possible. To get updated on more such topics, do visit our website, InstaFiling, and feel free to call/WhatsApp us.
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