GST Registration Document Checklist: GST Registration is a method through which any taxpayer registers themselves under the title of Goods and Tax Services. This process is advantageous to any subscriber in several ways.
Any individual involved in the selling, buying or production of items among several states without a threshold limit and gross turnover crossing the margin of Rs 20 lakhs should register for GST.
- The method of Registration
- GST Registration Number
- Documents needed for the Registration Process
- Documents required to complete Registration
- Offences and Penalty
- Benefits under GST
Method of Registration
- Step 1:Â Through the online GST Portal, individuals can register themselves for GST by filling in the necessary details under the ‘New Registration’ option.
- Step 2:Â After selecting ‘Proceed’, an OTP will be sent to the person’s email and/or mobile number, which needs to be entered.
- Step 3:Â On the following page, the individual must upload all the documents crucial to the Registration one by one, after which, in the ‘Verification’ Page, the EVC, OTP and DSC need to be submitted.
- Step 4:Â Once done, the Application Reference Number will be sent to the subscriber, and the process will be completed.
GST Registration Number
The GST Registration Number, also called GSTIN, is a distinct 15-digit identification number allocated to every taxpayer.
Documents Needed for Registration Process
Individuals
- Owner’s PAN Card
- Owner’s Aadhaar Card
- Owner’s Passport Sized Photo (max size of 100kb in jpeg)
- Details of Owner’s Bank Account
- Address Proof
Partnership Firms
- Original PAN Card of the Firm
- Original PAN Cards for all members
- Replica of the Deed
- All members Passport Sized Photo (max size of 100kb in jpeg)
- All members’ Address Proof
- Aadhaar Card of the Authorised Signatory
- Details of Bank Account
- Office Registration Proof
LLP
- All Partners’ PAN Card
- Original PAN of LLP
- Replica of LLP Registration Certificate
- Replica of Board Resolution
- The authorised Digital Signature Certificate
- All partners’ Address Proof
- All Partners’ Aadhar Card
- All Partners’ Passport Sized Photo (max size of 100kb in jpeg)
- Aadhaar Card of Designated Partner
- Details of Bank Account
- Address Proof of the Office
The name provided on Aadhar Card and other supporting documents should be matching. For example, if there is any discrepancy in the supporting documents such as Aadhar Card, then they can apply name correction in Aadhar card and get the name updated.
HUF
- Original PAN of HUF
- PAN and Aadhaar of
- Owner’s Passport Sized Photo (max size 100kb in jpeg)
- Appointment of Authorised Signatory Proof (inclusive of photo and Authorisation)
- Details of Bank Account
- Address Proof of the Office
Society/Club or Trust
- Original PAN of Society/Club /Trust
- Original Registration Certificate
- PAN and Aadhaar Cards of Authorised Signatory
- Board Resolution/ Other proof of appointment of Authorised Signatory
- Proof of Registered Office (inclusive of the water bill, electricity bill, etc.)
- Details of Bank Account
- Partner’s Passport Sized Photo (max size 100kb in jpeg)
Company
- Original PAN of Company
- Certificate of incorporation by MCA
- Articles of Association
- PAN and Aadhaar Cards of Authorised Signatory (must be an Indian)
- PAN and Address Proof of all Company Directors
- Passport Sized Photos of all members (max size 100kb in jpeg)
- Board Resolution/ Other proofs (max size 100kb, pdf format)
- Details of Bank Account
- Office Address Proof
A GST Practitioner
- Address Proof of location
- Proof of Qualification Certificate (Degree)
- Replica of Pension Certificate (in the case of retired officials)
- Passport Sized Photo (max size 100kb in jpeg)
TDS Registration
Deduction of Tax at Source
- Original PAN and TAN number of subscribers
- Passport Sized Photo of Authorised Signatory (max size 100kb in jpeg)
- Passport Sized Photo of disbursing and drawing officer (max size 100kb in jpeg)
- Appointment proof of Authorised Signatory
- Tax Deductor’s Address Proof
TCS Registration
Collecting Tax at Source (for e-commerce operators)
- Original PAN of subscriber
- Passport Sized Photo (max size 100kb in jpeg)
- Appointment proof of Authorised Signatory
- Tax Collector’s Address Proof
Non-resident OIDAR Service ProviderÂ
Online service providers who do are not located within India
- Passport Sized Photo of Authorised Signatory (max size 100kb in jpeg)
- Appointment proof of Authorised Signatory
- Details of Indian Bank Account(s)
- Non-resident online services Proof (clearance certificate, license, certificate of incorporation by the Government or original country)
Non-resident Taxable Individual (NRTP)
Non-residents seldom undertaking the taxable supply of certain goods or services within India
- Passport Sized Photo Proof of Indian Authorised Signatory (max size 100kb in jpeg)
- Scanned copy of NRTP and Visa details (for individuals)
- Unique number for identification of country by the Government (for Businesses outside India)
- Details of Bank Account
- Address Proof of the person
Casual Taxable Individual
Non-registered domestic individuals seldom undertaking the taxable supply of certain goods or services within India
- Passport Sized Photo Proof for appointment of Indian Authorised Signatory (max size 100kb in jpeg)
- Constitution of Business Proof
- Details of Bank Account
- Address Proof of the taxable person
Embassy or UN Bodies
Procurement of Unique Identification Number to claim refunds of taxes levied on goods or services
- Passport Sized Photo of Authorised Signatory (max size 100kb in jpeg)
- Appointment proof of Authorised Signatory
- Details of Bank Account in India
Documents Needed to Register Property
In the Case of Self-owned Properties:
- Replica of Electricity Bill
- Replica of Landline Bill
- Replica of Municipal copy
- Replica of Landline Bill
- Replica of Property Tax Receipt
In the Case of Leased Properties:
- Replica of Rent or Lease Agreement
- Replica of NOC or No Objection Certificate from the Owner
In the Case of Shared Property or Consent Agreement:
- Replica of Consent Letter from the Owner
- Replica of NOC or No Objection Certificate from the Owner
Offenses and Penalty
Offenses
- Issuing a False invoice while supplying goods/services
- Submitting False information during Registration (including financial papers to evade taxes).
- Using GSTIN of a different Taxpayer
- Suppressing Sales to Avoid Taxes
- Obtaining Fraud Refunds
Penalty
If any of these offenses mentioned above are committed, a penalty under GST must be paid.
In the case of taxes avoided by faulty means, the offender has to clear a penalty ranging up to 100% of the tax evaded.
Benefits Under GST
- Higher threshold for registering
- The simple and easy online procedure
- The number of compliances is minor
- Defined strategy for E-commerce operators
- Increased efficiency of logistics
- Disorganized regulation of sectors under GST