Documents required for GST Registration

[Corpzo India]

• PAN Card of proposed proprietor / Directors/ Partners

• Aadhar Card of proposed proprietor/ director/ partners

• Photographs of all director/ proprietor/ partners

• PAN card of business entity (company/partnership/LLP)

• Certificate of incorporation or Partnership agreement (company/ LLP/ Partnership)

• Address Proof of proposed business address (any one):

1. Rent agreement
2. Electricity bill
3. Gas bill
4. Water bill

Who needs GST Registration?

*CBIC has notified the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notification will come into effect from 1st April 2019.

• Individuals who were registered under the Pre-GST laws (viz-a-viz Excise, VAT, Service Tax, etc.)
• Businesses that have a turnover of INR. 40 Lakhs and above (INR. 10 Lakhs for North-Eastern States, Himachal Pradesh, and Uttarakhand)
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier
• Input service distributor
• Businesses/Individual required to pay tax under the reverse charge mechanism
• A person who does trade via an e-commerce aggregator
• An e-commerce aggregator
• Any person, other than a registered taxable person, who supplies online information and/or database access and/or retrieval services to a person in India from a place outside India,

AI Summary

Documents and eligibility for GST registration: IDs, PAN, incorporation papers, address proof; turnover thresholds and liable persons Required documents for GST registration include identity and address proofs (PAN, Aadhaar) and photographs of proprietors/directors/partners, PAN of the business, incorporation/partnership documents, and proof of business address (rent agreement or utility bill). GST registration is required for businesses exceeding the notified turnover threshold (raised to INR 40 lakh effective 1 April 2019; INR 10 lakh for specified northeastern states, Himachal Pradesh and Uttarakhand), pre-GST registrants, casual or non-resident taxable persons, agents, input service distributors, persons liable under reverse charge, e-commerce operators and foreign suppliers of online information/database access services to India.