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,

[Shilpi Jain]

The increase in threshold is only in case of supply of goods and that too is not applicable in all States.

AI Summary

GST registration requires PAN, Aadhaar and business proofs; mandatory for specified persons; goods turnover threshold raised to Rs 40 lakh Proposed taxpayers must submit identity and business proofs for GST registration, including PAN and Aadhaar of principals, photographs, entity PAN, incorporation/partnership documents, and business address proof (rent or utility bill). GST registration is mandatory for specified classes regardless of turnover: casual or non-resident taxable persons, agents, input service distributors, persons liable under reverse charge, e-commerce operators and suppliers into India, and those previously registered under legacy indirect tax laws. The statutory turnover threshold for registration was raised from Rs 20 lakh to Rs 40 lakh effective 1 April 2019, but that increase applies only to supplies of goods and not in all States.