GST registration documents

GST registration varies based on the nature and turnover of the business. Here are some categories:

• Composition Scheme Registration:
  Simplified scheme for small businesses with a turnover not exceeding Rs. 1.5 crore for goods or Rs. 50 lakh for services.

  Tax is paid at a fixed rate on turnover, and quarterly GST returns are filed.
  
  

• Casual Taxable Person Registration:
  Temporary registration for individuals or entities that occasionally supply taxable goods or services in a state where they lack a fixed place of business.
  Valid for 90 days or the supply period, whichever is shorter.
  
  

• Non-Resident Taxable Person Registration:
  Registration for individuals residing outside India but supplying taxable goods or services in India.
  Valid for 90 days or the supply period, whichever is shorter.
  
  

• Input Service Distributor Registration:
  Registration for offices of a supplier receiving tax invoices for input services and distributing the input tax credit to other branches of the same supplier.
  
  

• Other Types of Registration:
  Non-resident online service distributor.
  
  

  • Embassy/UN Body/Other notified persons.
    
    
  • Special Economic Zone Developer/Unit.
    
    
  • Tax Deductor at Source/Tax Collector at Source, etc.
    
    

Understanding the specific type of GST registration applicable to your business is crucial for compliance with the Goods and Services Tax regulations.

Key Documents Needed for GST Registration:

• PAN Card:
  PAN card of the business entity.
  
  

• Proof of Business Registration:
  Document substantiating the business’s legal registration.
  
  

• Proof of Identity:
  Identity proof of the business owner or authorized signatory.
  
  

• Photographs:
  Passport-sized photographs of the business owner or authorized signatory.
  
  

• Address Proof of Persons in Charge:
  Valid address proof for individuals responsible for the business.
  
  

• Business’s Address Proof:
  Document confirming the business’s location, which can be an electricity bill, rent agreement, or ownership documents.
  
  

• Bank Account Statements:
  Proof of bank details, accepted in the form of a bank statement, cancelled cheque, or an extract from the passbook.
  
  

Ensuring the availability and accuracy of these documents is essential for a smooth GST registration process. The type of documents required may vary based on the nature of the business and the specific requirements outlined by the GST authorities.

• HUF’s PAN Card:
  Permanent Account Number (PAN) card of the Hindu Undivided Family.
  
  

• Karta’s PAN Card:
  PAN card of the Karta (patriarch) of the Hindu Undivided Family.
  
  

• Owner’s Photograph:
  Passport-sized photograph of the Karta.
  
  

• Bank Details:
  Proof of the family’s bank account details.
  
  

• Business’s Principal Address Proof:
  Document verifying the principal address of the HUF’s business. This can include an electricity bill, rent agreement, or ownership documents.
  
  

Ensuring the accurate submission of these documents is crucial for the successful GST registration of Hindu Undivided Families. The specifics may vary, and it is advisable to refer to the official GST guidelines for the most up-to-date and detailed requirements.

Documents Required for GST Registration for Companies:

• Company PAN Card:
  Permanent Account Number (PAN) card of the company.
  
  

• Ministry of Corporate Affairs Incorporation Certificate:
  Certificate issued by the Ministry of Corporate Affairs confirming the company’s incorporation.
  
  

• Memorandum/ Articles of Association:
  Documents outlining the company’s structure and internal regulations.
  
  

• Signatory Appointment Proof:
  Document indicating the appointment of the authorized signatory.
  
  

• Signatory PAN Card:
  PAN card of the authorized signatory.
  
  

• Signatory Aadhaar Card:
  Aadhaar card of the authorized signatory.
  
  

• PAN Card of All Directors:
  PAN cards of all the directors associated with the company.
  
  

• Address Proof of All Directors:
  Valid address proof for all directors, which may include utility bills, rent agreements, or ownership documents.
  
  

• Bank Details:
  Proof of the company’s bank account details.
  
  

• Business’s Principal Address Proof:
  Document verifying the principal address of the company, such as an electricity bill, rent agreement, or ownership documents.
  
  

Ensuring the accurate submission of these documents is vital for the successful GST registration of companies. The specific requirements may vary, and it is advisable to consult the latest GST guidelines for the most up-to-date information.