GST Registration in India Online
There are around 160 countries in the world that have GST in place. GST is a destination-based taxed where the tax is collected by the State where goods are consumed. India is going to implement the GST from July 1, 2017, and it has adopted the Dual GST model in which both States and Central levies tax on Goods or Services or both.
SGST – State GST, collected by the State Govt.
CGST – Central GST, collected by the Central Govt.
IGST – Integrated GST, collected by the Central Govt.
In India, any person undertaking a supply of taxable goods is required to register under GST if,
His/her firm/organization has crossed the annual aggregate threshold limit of Rs. 40 Lakh (10 Lakh for NE states and the Hilly States.).
His/her firm has ventured into inter-state supply.
Update: 23rd April 2019 – W.e.f. 1st April 2019, any person whose aggregate turnover in the financial year does not exceed Rs. 40 lakh but is any of the following:
Persons required to take compulsory registration under section 24
A person engaged in the supplies of Ice cream and other edible ice, whether or not containing cocoa, Pan masala and All goods, i.e. Tobacco and manufactured tobacco substitutes (24)
Persons engaged in making intra-state supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
Persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration.
GST Registration Documents for Partnerships and LLPs
Partnership deed
PAN cards of partners involved
Photographs of partners involved
Address proof of partners involved
Aadhaar card of any authorised signatory
Signatory’s proof of appointment
LLP proof of registration
Bank details
Business’ principal address proof
GST Registration Documents for Individuals and Sole Proprietors
Owner’s PAN card
Owner’s Aadhaar card
Owner’s photograph
Proof of address
Bank account details
GST Registration Documents for Companies
Company PAN card
The Ministry of Corporate Affairs incorporation certificate
Memorandum/ Articles of Association
Signatory’s appointment proof
Signatory’s PAN card
Signatory’s Aadhaar card
PAN card of all directors
Address proof of all directors
Bank details
Business’ principal address proof
GST Registration Documents for Hindu Undivided Families (HUFs)
HUF’s PAN card
Karta’s (patriarch of family) PAN card
Owner’s photograph
Bank detail
Business’ principal address proof
GST Registration Documents for Society or Club
A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN.
I. A copy of the club or society’s registration certificate.
II. A copy of the PAN card of the club or society along with that of associated partners or promoters.
III. Photograph of partners or promoters.
IV. A copy of bank account statement/crossed cheque/passbook’s first page.
V. Proof of registered office’s address, that can include utility bills, documents of legal ownership/municipal khata copy for premises owned by the society or club. In the case of rented premises, a rent agreement as well as NOC from the premise’s owner.
VI. Authorization letter signed by authorized signatory/signatories.
