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From September 2017, all individuals who are categorized as taxable people under the GST regulations must register for the GST and start filing GST monthly returns.

The registration process is simple and hassle-free. You can register for GST online through visiting the official GST portal

As an individual, you need a few documents to complete the registration process. This article will provide you with all the information regarding GST registration documents for individuals. 

Let’s start!

Documents for GST registration for Individuals/Sole-Proprietorship

Here are the documents you need for the GST registration process as a sole proprietor:

  • A PAN Card
  • Your Aadhaar Card 
  • Your Passport size photo (in JPEG format, maximum size – 100 KB)
  • Address proof of the place of business
  • If Self owned property: you require a copy of the electricity bill, water bill, landline bill, municipal khata copy, and property tax receipt.
  • If rented property: You require a rent agreement and No objection certificate (NOC) from the owner of the rented property.
  • Details of your bank account:  such as a copy of a canceled check, the cover of a passbook, or a bank statement. 

Is GST registration mandatory for Sole Proprietorship in India?

Yes, it is mandatory to register under GST once the sole Proprietor’s business turnover exceeds ₹ 20 lakhs.

How do I file a GST return for proprietorship?

To file a GST return for a proprietorship, you can follow these steps below: 

Step 1: Visit the GST official portal

Step 2: According to the PAN details and state code, you will get a 15-digit unique code. 

Step 3: Next upload all the invoices. For each invoice, there will be a reference number.

Step 4: Next, fill out the outward returns, inward returns, and cumulative monthly returns.

Step 5: On or before the 10th of the month, submit the GSTR-1 outward supply returns using the information area of the GST Common Portal.

Step 6: After that, the GSTR-2A used to get the supplier’s outward supply.

Step 7: Next, verify the outward supplies details and file details of credit or debit notes.

Step 8: Now, in the GSTR-2 form, provide all the details of inward supplies of goods and services. 

Who needs no GST registration?

According to Section 23, the following people do not need to get registered under GST: 

  • Under the Integrated Goods and Services Tax Act, any individual whose entire line of business is the supply of goods or services, or both, that are completely exempt from taxation
  • An agriculturist, to the extent of supply of produce out of cultivation of land. 
  • Individual advocates 
  • Individual sponsorship service providers
  • Business firms who make interstate supply of taxable services with an aggregate turnover of fewer than 20 lakhs and in the case of special categories the turnover are 10 lakhs. 

Who can get a GST refund?

(A) Overpayment of taxes as a result of error or oversight.

(B) Export of goods or services under a claim for a rebate or a refund of accumulated duty or tax input credits when the goods or services exported.

(C) Completion of the preliminary evaluation.

D) Refund of the pre-deposit for filing an appeal, including refunds resulting from orders issued by appellate authorities (where the appeal is successful).

(E) Duty/taxes are paid throughout the investigation, but no/less liability develops when the investigation or adjudication is concluded.

(F) Tax refunds on purchases made by embassies or UN organizations.

(G) Credit accumulation as a result of tax-free or zero-rated output.

(H) Credit accrual as a result of an inverted duty structure, or as a result of the tax rate

(I) The supplier offers year-end or volume-based incentives through credit memos

(J) Tax Refund for Foreign Visitors

FAQs: GST registration documents for individuals 

1. What is the cost of GST registration?

You don’t need to pay any amount for GST registration. You can register online on the GST portal for free.

2. Can I sell items without GST?

Yes, you can sell exempted goods without GST. 

3. Can a proprietor take a salary?

Since the sole proprietor owns his own company, he is free to take a salary whenever he wants. 

4. Can a proprietor have 2 GST numbers?

No, a proprietor can not have two GST numbers. 

5. Which ITR is applicable for proprietors?

All proprietors are covered under Form ITR 3, which is applicable to all proprietors. 

6. Do proprietor pay taxes?

Yes, proprietors have to pay taxes.

7. Is the GST refund taxable income?

GST refunded in certain scenarios, such as: when the registered taxpayer has paid extra tax. Or he is not liable to pay the tax. 

Conclusion 

We sincerely hope that you have a complete understanding of the documents required for individual GST registration. This can help you with the registration process.  

To get more such information, do visit our website, InstaFiling. Furthermore, feel free to reach out to our team, and we would love to resolve all your queries.

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