Following is the list of documents which are required for registration of GST for various business:
- In the case of Proprietorship
PAN Card and address proof of proprietor
- In the case of LLP
- PAN Card of LLP
- LLP Agreement
- Partners’ names and address proof
- In the case of Private Limited Company
- Certificate of Incorporation
- PAN Card of Company
- Articles of Association, AOA
- Memorandum of Association, MOA
- Resolution signed by board members
- Identity and address proof of directors
- Digital Signature
The following can be shown as proof of a director: –
- PAN Card
- Voter Identity Card
- Aadhar Card
- Ration Card
- Telephone or Electricity Bill
- Driving License
- Bank Account Statement
GST or Goods and Services Tax was introduced by the Indian Government to regulate prices throughout the country and remove all state or central Government imposed indirect taxes on goods and services by initiating GST registration in India.
As per the recently amended notification in 2019, businesses whose turnover exceeds Rs.40 lakhs (Rs. 20 lakhs for North East and hill states) are required to get their GST as a normal taxable person and hence need to mandatorily apply for GST Registration.
Who requires a GST Registration?
- Individuals who were registered under laws like Excise, VAT, Service Tax, etc.
- Any Businesses whose annual turnover is more than Rs. 40 Lakh and Rs. 20 Lakh (In the case of the North-Eastern States, Jammu and Kashmir, Himachal Pradesh and Uttarakhand).
- Taxable person and Non-Resident Taxable person
- Agents of Supplier and Input Service Distributor
- Individuals who pay taxes under Reverse Charge Mechanism.
- Individuals who supply through e-commerce aggregator
- Any Person supplying any kind of online information or database access from a place outside India to a person in India.