Documents required for GST Registration

Documents required for GST Registration

Whenever any client comes for GST registration, they throw me a common question “What documents are required for GST registration”? Proper documentation is a very important matter for GST registration.

Your application for GST Registration may be rejected by the concerned Officer due to non-availability of valid documents.

Ok, it’s true that before rejection, the concerned Officer must raise some queries and demand some valid documents. But in that case, also only valid documentation can save you. Otherwise, your application will be rejected.

In this article, I will share some basic tips for GST and will provide detailed information about the required documents.

List of documents

The following documents are required for GST registration:

  1. PAN card
  2. Identity and Address Proof
  3. Proof of Constitution of Business
  4. Photo of Stakeholder
  5. Photo of Authorized Signatory
  6. Proof of appointment of authorized signatory
  7. Information about the principal place of business
  8. Proof of details of bank accounts

PAN Card

PAN Card is the most essential document for the purpose of GST registration. Your GST registration number is based on PAN card. Your registration procedure will continue only after verification of PAN.

The following list is very useful in this matter

Constitution of Business PAN required of
Proprietorship Proprietor
Partnership PAN of Partnership Firm
Private Limited Company PAN of the Company
Public Limited Company PAN of the Company
Hindu Undivided Family (HUF) Karta
Limited Liability Partnership PAN of LLP
Society/Club/trust/AOP PAN of the Society/Club etc
Local Authority PAN of local authority

Identity and Address Proof of Promoters

The promoter must submit his identity and address proof at the time of registration. For identity proof, PAN card, Driving License, Aadhaar Card, etc can be submitted. For address proof, Aadhaar Card, Bank Passbook, Passport, etc can be submitted.

Basically, I use PAN as identity proof and Aadhaar as address proof.

The following persons are required to submit identity and address proof

Constitution of Business Identity and Address Proof of
Proprietorship Proprietor
Partnership All partners
Private Limited Company All the Directors
Public Limited Company All the Directors
Hindu Undivided Family (HUF) Karta
Limited Liability Partnership All the Partners
Society/Club/trust/AOP All the Members
Local Authority Person in Charge

Proof of Constitution of Business

The following documents are required as proof of the constitution of business

Constitution of Business Required Documents
Proprietorship No separate documents are needed
Partnership Partnership Deed
Private Limited Company Certificate of Incorporation
Public Limited Company Certificate of Incorporation
Hindu Undivided Family (HUF) No separate documents are needed
Limited Liability Partnership Certificate of Incorporation
Society/Club/trust/AOP Registration Certificate/ Any other Proof
Local Authority Any documents showing the constitution

All the above-mentioned documents are in JPG format or in PDF format. The maximum size of the documents is 1 MB.

Photo of the stakeholder

The photograph must be in JPG format. The maximum size of the photograph is 100 KB.

In the case of proprietorship concern, the only photo of the individual is needed. In the case of a partnership firm, photographs of all the partners are needed.

If the business constitution is a company, then photographs of all the directors are required.

Documents related to the authorized signatory

You may authorize a person to execute all the business work on behalf of you. That person is an authorized signatory.

The following documents are required related to authorized signatory:

  1. Photo of the authorized signatory.
  2. Letter of authorization or Copy of resolution passed by the Board of Director/managing committee and acceptance letter.

The photo of the authorized signatory must be in JPG format. All the other documents like the letter of authorization etc are either in JPG format or in PDF format. The maximum size of all the documents is 100 KB.

Format of letter of authorization

The authorization must be in a simple manner. You just provide the information about your authorized signatory to the concerned officer. The format is as follows:

Declaration of the Authorized Signatory

To whom it may concern

This is to certify that, Mr. X (Name of the authorized signatory), is appointed as the authorized signatory of M/S XYZ for the purpose of all the matters related to GST.

Signature

Sr. No. Name of the partners/Directors/Members Designation/Status Signature
1
2
3

 

Acceptance of Authorized Signatory

I, Mr. X (Name of the authorized signatory), hereby solemnly accord my acceptance to act as an authorized signatory of the business mention above and all my acts shall be binding on the business.

——————————————

Signature of the authorized signatory

Designation/status

Date

Place

 

You can download from here Declaration of the Authorized Signatory

Proof of Principal Place of Business

Principal place of business is the place where your business is performed. It can be a place where books of accounts are kept. The proof of principal place of business is a very important document.

The following are the valid documents related to the principal place of business:

Documents Documents type Max size
Consent Letter JPG/PDF Max 100 KB
Electricity Bill JPG/PDF Max 100 KB
Legal Ownership Documents JPG/PDF Max 1 MB
Municipal Khata Copy JPG/PDF Max 100 KB
Property Tax Receipts JPG/PDF Max 100 KB
Rent/Lease Agreement JPG/PDF Max 2 MB
Rent receipts with NOC JPG/PDF Max 1 MB

Documents for own premises

Following are the valid documents for own premises

  1. Electricity bill
  2. Legal Ownership Documents
  3. Municipal Khata Copy
  4. Property Tax Receipts

Documents for Leased/Rented Premises

Following are the valid documents:

  1. Electricity bill
  2. Legal Ownership Documents
  3. Municipal Khata Copy
  4. Property Tax Receipts
  5. Rent/Leased Agreement
  6. Rent receipts with NOC (In case there is no rent/leased agreement or such agreement has expired)

Documents if the property is shared

Following are the valid documents:

  1. Consent Letter
  2. Electricity Bill
  3. Legal Ownership Documents
  4. Municipal Khata Copy
  5. Property Tax Receipts

Documents if the property is used by consent of the owner

Following are the valid documents:

  1. Consent Letter
  2. Electricity Bill
  3. Legal Ownership Documents
  4. Municipal Khata Copy
  5. Property Tax Receipts

Documents for all other cases

If the nature of possession of the premises is not mentioned or cleared then the Legal Ownership Document is the only valid document.

Proof of details of Bank Accounts

For the purpose of GST registration, you have to submit various details related to the bank account. Those details include bank account number, account type, IFSC code of the bank, etc. Following are the valid documents related to bank account:

  1. The first page of passbook
  2. Bank Statement
  3. Canceled Cheque

The documents must be in JPG or PDF format. The maximum size for those documents must be not more than 100 KB.

Format of consent letter for valid address proof

The consent letter must be in a simple manner. The format of it may be like below:

 No Objection Certificate

To Whom it may concern

This is to certify that I, Mr. X (Owner of the Premises), residing at “Address of the Premises”, have permitted and allowed Mr. Y (Businessman) for operating and conducting his business from address mentioned above.

I further state that I have no objection if Mr. Y uses the address of the said premises as his mailing address

Owner of the property

Signature

—————————

(Name of the Owner)

However, you can use any other format but the information must be the same as above. You can download the format from here No Objection Certificate (Consent Letter).

Type of the document

The documents must be in JPG or in PDF format. You can say JPEG also. Its full form is “Joint Photographic Experts Group”. It is a system for reducing the size of an image.

On the other hand, the word PDF stands for “Portable Document Format”. It is one type of document format. You can also say it is a universal file format. It is developed by Adobe. You also need specific software to view a PDF file.

All the documents can be either in JPG or in PDF format, except photographs. It must be in JPG form.

Digital Signature

A digital signature is also very important for GST registration. A valid Class 2 Digital Signature of authorizes person is required.

You can use the digital signature in many purposes like filling return, making any application, replying any notice, etc. However, you can use OTP also. It is called EVC (Electronic Verification Code).

For any further queries, you can easily ask me via comments. If you think this information is useful, then you can share it with your friends on Facebook or Google plus.

 

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