Documents required for Goods and Services Tax (GST) Registration

Goods and Services Tax (“GST”) is the indirect tax levied in India and subsumes different taxes such as service tax, excise duty, VAT, entry tax and customs duty, into a single tax system. GST was introduced to reduce complexities and compliances of doing business for millions of small businesses in India.

Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit for the taxes on his inward supplies.

In this article, we help you with a checklist of documents that are required for GST registration. The following documents must be submitted by persons or entities applying for GST registration.

PAN Card of the Business and Applicant

GST registration requires the PAN (Permanent Account Number) of the business and authorized signatories/applicant (Directors / Partners / Proprietor). Pan card is very important document for GST registration.

Valid Indian Phone Number and Email address

A valid mobile number and an email address of the Primary Authorized Signatory is required to be filled at the time of GST registration. Department send OTP on given mobile number and email id in order to verify return and other documents uploaded on GST site.

Proof of Place of business

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed where the business’s books of accounts and records are kept. This is known as registered business address.

As a supporting document, keep following documents handy:

Any document in support of the ownership of the premises such as Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

Copy of the valid Rent / Lease Agreement/Consent letter (as applicable)

For every additional place of business in the state, proof of such additional place of business.

Valid bank account number from India

You need to mention details of the bank accounts maintained for conducting business. You can enter details of upto 10 Bank Accounts. You will also need to fill the Indian Financial System Code (IFSC) number of the same bank and branch.

Other details

– List of Goods and Services
– Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board resolution)
– Authorized Signatories photo (soft copy)
– For Companies and LLP’s, it is important to have digital signature (class 2 digital signature) of the person who is authorized to sign the GST application
– Incorporation certificate (for Company)
– Other regulatory registration details such as Professional Tax, State Excise License details (If applicable)

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