The procedure for registration under GST is easy. Once registered, a unique registration number called the Goods and Services Tax Identification Number (GSTIN) is assigned. GSTIN is a 15-digit number assigned by the federal government to taxpayers after registration.
You’re wondering if every business requires GST registration. Let’s go over the documents required and the GST registration process in depth.
What is a GST number?
GSTIN, or Goods and Services Tax Identification Number, is a 15-digit alpha-numeric PAN-based code assigned to each registered person under GST (GST). This GST number is assigned to the GST taxpayer along with the GST registration certificate, to track the registered taxpayer.
The structure of 15-character GSTIN or GST Number:
- First two digits stand for the unique state code.
- Next ten characters are the PAN number of the taxpayer.
- 13th digit depicts the registration number of the taxpayer with the associated PAN number.
- 14th digit “Z” is default alphabet
- 15th digit is the Check digit to check errors. It can be an alphabet or a number.
How many types of GST registration are there?
There are four types of GST registration.
Normal taxpayers
The majority of businesses in India fall into this category. Normal taxpayers do not need to make a deposit and have an unlimited validity date.
Casual Taxable Person
Taxpayers who set up stalls or seasonal operations must register as Casual taxpayers. Casual taxpayer registration requires a security deposit equal to the GST liability. Liability must correspond to the active registration period. The registration period is three months.
Non-Resident Taxable Person
Any person resident outside India who provides goods or services to an Indian resident on behalf of agents, principals, or otherwise, should apply for registration under this category.
Taxpayers must pay a security deposit equal to their GST liability. The registration period is 3 months. If necessary, the taxpayer may extend or renew the registration.
Composition Taxpayer
Individuals must register under the GST composite scheme to become composite taxpayers. The composition registration process reduces the hassle associated with GST registration.
Businesses need to deposit a fixed annual deposit regardless of annual income. companies with an annual turnover of up to 1 crore are eligible for such a registration process. Taxpayers cannot claim input tax credits.
Why is GST registration required?
Without registration, you can’t collect taxes from your clients or claim pre-tax deductions for the taxes you pay. Registration gives the taxpayer the following benefits:
- Legal status as a supplier of goods or services.
- Has the legal authority to collect and transfer tax credits paid on goods or services provided to buyers/recipients.
- You can claim an input tax credit for taxes paid and use it to pay taxes due to the supply of goods or services.
- Seamless flow of input tax credit from supplier to recipient.
Which document is required for GST registration?
To complete the GST registration process, applicants must provide certain documents. Documents vary depending on the type of business, structure, or type of activity performed by the entity. Below is a checklist of documents required to obtain GST registration:
Individuals/ Sole Proprietors
- Owner’s PAN card
- Owner’s Aadhar card
- Sole Proprietor’s Photo (Passport Size) (JPEG format, maximum size – 100 KB)
- Bank account details*
- Proof of registered office address**
Partnerships
- PAN card of all partners (includes a managing partner and authorized signatory)
- Firm’s PAN card
- Authorized signatory’s Aadhar card
- A copy of the partnership agreement
- Passport photos of all partners and authorized signatories (JPEG format, max size – 100 KB)
- Proof of address of partners (passport, driver’s license, voter card, Aadhar card, etc.)
- Authorized signatory appointment proof
- Bank Account Details*
- Proof of Registered Office Address**
LLPs
- PAN card of all designated partners (includes a managing partner and authorized signatory)
- LLP’s PAN card
- LLP Registration Certificate Copies
- Board Resolution Copies
- LLP agreement copy
- Proof of authorized signatory appointment (Digital Signature Certificate of any one of the designated partners)
- Passport photo of designated partners and authorized signatories ( JPEG format, maximum size – 100 KB)
- Address verification of designated partners (Passport, driving license, Voter identity card, Aadhar card, etc.)
- The designated partner’s Aadhar card
- Bank account details*
- Proof of Registered Office Address**
Hindu Undivided Families (HUF)
- PAN Card of HUF
- Karta’s PAN card and Aadhar card
- Passport Photo of Owner/Karta (JPEG Format, Max Size – 100 KB)
- Proof of Authorized Signatory Appointment- Photo and Authorization Letter
- PAN card of HUF
- PAN card and Aadhar card of Karta
- Passport photo of Owner/Karta ( JPEG format, maximum size – 100 KB)
- Proof of authorized signatory appointment – Photo and Letter of Authorization
- Bank account details*
- Proof of Registered Office Address**
Society, Trust, Club
- Society/Trust/Club Pan Card
- Certificate of Registration of a Society or Club
- Promoter/Partner’s Passport Photo and PAN Card
- PAN card and Aadhar card of the authorized signatory, Promoters/Partners
- Board Resolution or other evidence of the appointment of authorized signatory
- Registered Office Address verification
- Bank account details*
- Proof of Registered Office Address**
Companies (Public, Private, and One person) (Indian and foreign)
- Company’s PAN Card
- Certificate of incorporation issued by the Ministry of Corporate Affairs (MCA)
- Articles of Association / Memorandum of Association
- PAN and Aadhar Card of the signatory. Even when registering a foreign company or branch, authorized signatories should be Indian citizens.
- PAN card and proof of address of all directors of the company
- Photograph of all directors and authorized signatories ( JPEG format, maximum size – 100 KB)
- Board resolution appointing an authorized signatory / Any other proof of appointment of an authorized signatory ( JPEG or PDF format, maximum size 100 KB)
- Bank account details*
- Proof of Registered Office Address**
Documents for enrolling as a GST practitioner
- Photo of Applicant (JPG format, max size – 100 KB)
- Address proof of the location of the professional practice
- Qualifying degree proof (Degree certificate)
- Certificate of Pension (only in case of retired Government officials)
TDS registration- For deducting tax at the source
- Photo of drawing and disbursing officer ( JPG format, maximum size – 100 KB)
- PAN and TAN number of a person
- Photograph of the authorized signatory ( JPG format, maximum size – 100 KB)
- Proof of authorized signatory appointment
- Tax deductor’s address proof
TCS registration documents:
For collecting tax at source (E-commerce operators)
- PAN number of the person registering
- Photograph of the authorized signatory ( JPG format, maximum size – 100 KB)
- Proof of authorized signatory appointment
- Tax collector’s address proof
GST registration documents for A non-resident OIDAR service provider-
For online service providers not having any place of business in India
- Photo and proof of Indian authorized signatory appointment
- Bank account details in India*
- Address verification proof
- Proof of non-resident online service provider (eg: Clearance certificate from the Government of India, License issued by the original country, or certificate of incorporation issued in India or any other foreign country)
GST registration documents for Non-resident taxable person (NRTP)-
For non-residents occasionally undertaking the taxable supply of goods / or services in India
- Photo and proof of Indian authorized signatory appointment
- For individuals, a scanned copy of the NRTP passport with VISA details
- The government of that country assigns a unique number to entities formed outside of India to identify the country
- Bank account details in India*
- Address verification proof
GST registration documents for Casual taxable person-
For non-registered domestic persons occasionally undertaking the taxable supply of goods / or services in India
- Photo and proof of Indian authorized signatory appointment
- Proof of Business Incorporation
- Bank account details in India*
- Address verification proof
GST registration documents for UN bodies/embassy-
For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services
- Photograph of the authorized signatory
- Proof of authorized signatory appointment
- Bank account details in India
Proof of Registered Office Address** :
- Self-owned property – utility bill, landline bill, water bill, copy of municipal kata, property tax receipt
- Rented/ Leased property – Rent/Lease Agreement and No Objection Certificate (NOC) From Rental Property Owner
- Consent Arrangement/ Shared Property– Owner’s Consent/NOC.
Bank account details: Copy of canceled check, passbook front page, or bank statement (JPEG format, maximum size – 100 KB)
What is the GST registration procedure?
The process of obtaining a GST registration is simple and free. To apply for registration, go to the GST Portal and fill out the GST REG-01 registration form.
Step1: Access the GST Portal
Step 2: Click Registration on the Services tab, and then click New Registration
The application is divided into two parts, Part A and Part B.
- From the I am a drop-down list, select Taxpayer as the type of taxpayer
- Select the state and district where registration is required from the drop-down menu
- In the Full Business Name field, enter the full legal name of the business/entity as it appears in the PAN database
- Enter the business PAN or the proprietor PAN in the Permanent Account Number (PAN) field
- Enter the primary authorized signatory’s email address in the email address field.
- Enter the primary authorized signatory’s valid mobile number in the mobile number field.
- Fill out the captcha and press the Proceed button.
Go to Part B when the procedure is complete. After verification, you will receive a
Temporary Reference Number (TRN). You will receive the TRN at the registered email address and mobile number.
Part B
- Go to Services ➜ Registration ➜ New Registration ➜ click the Temporary Reference Number (TRN) button to log in with the TRN.
- In the TRN field, enter the generated TRN and the captcha text that will appear on the screen.
- Then, click on proceed.
- On the OTP confirmation page, enter the OTP sent to you on your mobile phone or email. And then click the Proceed button
- The page My Saved Applications appears. Click the Edit in the Action column
- Click on each tab to enter information such as :
business details, promoter/partner details, authorized signatory, principal and additional place of business, goods and services detail, state information, and aadhar authentication and verification.
- Now, select Save and continue. Once you apply, digitally sign it with DSC and click Proceed.
- After submission, you will receive an email or SMS with the Application Reference Number (ARN) to confirm your registration.
FAQ
What are the 4 types of GST?
The types of GST in India are Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Union Territory Goods and Services Tax(UTGST), and Integrated Goods and Services Tax (IGST)
Is GST mandatory for Pvt Ltd?
Yes, GST is mandatory for Pvt Ltd.
Is GST required if turnover is less than 20 lakhs?
GST is not required for assesses with a turnover of less than 20 lakhs. It is optional.
Is GST required below 40 lakhs?
Yes, GST is required below Rs. 40 lakhs. If the turnover for the supply of service in a financial year exceeds Rs. 20 lakhs, GST is required.
Wrapping up
In a nutshell,
Ensure that you have all the necessary documents on hand during the GST registration process. We hope we have allayed your concerns. Contact our team of experts to resolve any other GST questions. For more information, visit our website at InstaFiling.
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