Register for GST with documents like PAN and business proof
Individuals, partnerships, HUFs, companies can register
Those with returns above turnover limit need to register
The documents required vary for each business type
According to a recent notification by the Central Board of Indirect Taxes and Customs, certain suppliers of goods need not register for GST if their yearly turnover is less than Rs.40 lakh. Nevertheless, as an MSME owner, it is always beneficial to know how to register for GST as you may be in the service sector and the laws may change at any time. To enlist successfully, you must produce the necessary documents required for GST registration like PAN card, Aadhaar card and address proof.
Here is a list of the GST registration documents you must provide based on your business type.
According to the Goods and Services Tax Act 2017, any business with a turnover of Rs.40 lakh and above must register for GST. For North-eastern and hill states, the turnover threshold for GST registration is Rs.10 lakh.
In addition, following individuals also need to complete GST registration and acquire unique 15-digit GSTIN:
Individuals making inter-state supply of taxable goods and services.
Individuals with taxability under reverse charge.
Non-resident taxable individuals.
Individuals eligible for tax deduction under section 37.
Individuals supplying goods and services on behalf of any other registered taxpayer in capacity as an agent or any other manner.
Individuals acting as distributors of input service.
All e-commerce operators.
Aggregators supplying services under a new brand or trade name.
Any other individual or group of individuals notified by the Central or State Government as per the GST Council’s recommendations.
When you provide intra-state services with an annual turnover of over Rs.20 lakh and intra-state good providers with annual turnovers of more than Rs.40 lakh, you need to register for GST. Additionally, intra-state suppliers must register for GST.
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The main documents for GST registration include a PAN card, proof of business registration, identity, photographs and address proof of persons in charge, the business’ address proof and bank account statements.
You can prove your bank details by means of a bank statement, cancelled cheque or an extract from your passbook. Similarly, an address proof can take the form of an electricity bill, rent agreement, ownership documents, property tax statement and so on.
Additional Read: What is GSTIN number?
Owner’s PAN card
Owner’s Aadhaar card
Owner’s photograph
Proof of address
Bank account details
Additional Read: Apply PAN Card Online
Partnership deed
PAN cards of partners involved
Photographs of partners involved
Address proof of partners involved
Aadhaar card of any authorised signatory
Signatory’s proof of appointment
LLP proof of registration
Bank details
Business’ principal address proof
Additional Read: What is GSTR 3B?
HUF’s PAN card
Karta’s (patriarch of family) PAN card
Owner’s photograph
Bank detail
Business’ principal address proof
Company PAN card
The Ministry of Corporate Affairs incorporation certificate
Memorandum/ Articles of Association
Signatory’s appointment proof
Signatory’s PAN card
Signatory’s Aadhaar card
PAN card of all directors
Address proof of all directors
Bank details
Business’ principal address proof
A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN.
I. A copy of the club or society’s registration certificate.
II. A copy of PAN card of the club or society along with that of associated partners or promoters.
III. Photograph of partners or promoters.
IV. A copy of bank account statement/crossed cheque/passbook’s first page.
V. Proof of registered office’s address, that can include utility bills, documents of legal ownership/municipal khata copy for premises owned by the society or club. In the case of rented premises, a rent agreement as well as NOC from the premise’s owner.
VI. Authorisation letter signed by authorised signatory/signatories.
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