GST Registration

Overview

In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring
tax compliance in the economy. 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. Without registration, a person
can neither collect tax from his customers nor claim any input tax credit of tax paid by him.

The process by which a taxpayer gets registered under Goods and Service Tax (GST) is GST registration.
Once the registration process has been completed, the Goods and Service Tax Identification Number
(GSTIN) is provided. The 15 digit GSTIN is provided by the Central Government and helps to determine
whether a business is liable to pay GST.

Advantages

The Taxpayer will be legally recognized as a supplier of goods or services
They would be legally authorized to collect tax from his customers and pass on the credit of the taxes
paid on the goods or services supplied to the purchasers/recipients
They can claim input tax credit of taxes paid on his purchases/ procurements and can utilize the same
for payment of taxes due on supply of goods or services
Seamless flow of Input tax credit from suppliers to recipients at the national level.

Types of GST

Documents required for getting GST Registration Sole Proprietorship/Individual business

Proof of identity. Such documents include Aadhaar, PAN, Passport, Driving license or any other
Government issued identity document would be required
Bank account details, like Account Number, IFSC, Bank Name & Branch Address

Address proof:

In the case of leased property, the copy of lease deed for the registered office premises along with a
NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
property
In case of own property, copy of sale deed or electricity bill/property tax receipt/water bill copy of the
registered office property

Partnership or LLP business

Proof of identity of all partners. Such documents include Aadhaar, PAN, Passport, Driving license or any
other Government issued identity document would be required.
Bank account details of the LLP

Address proof:

In the case of leased property, the copy of lease deed for the registered office premises along with a
NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
property
In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill
copy of the registered office property

In case of LLP:

Registration Certificate of the LLP.
Copy of board resolutioun
Appointment Proof of authorised signatory

Private Limited/ Public Limited/ One Person Company

PAN card of the company
Certificate of Incorporation
MoA and AoA of the company
Proof of identity of all the directors. Such documents include Aadhaar, PAN, Passport, Driving license or
any other Government issued identity document would be required
Details of bank.

Address proof:

In the case of leased property, the copy of lease deed for the registered office premises along with a
NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
property
In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill
copy of the registered office property.
Appointment Proof of authorised signatory.

Hindu Undivided Family (HUF)

- PAN card of HUF
- Proof of identity of karta Such documents include Aadhaar, PAN, Passport, Driving license or any
  other Government issued identity document would be required.
Address proof:
- In the case of leased property, the copy of lease deed for the registered office premises along with a
  NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
  property
- In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill
  copy of the registered office property.
- Details of bank.

Society or Trust or Club

PAN card and photo of partners/members
PAN card of society/trust/club.
Certificate of Registration.
Details of bank.

Address proof:

In the case of leased property, the copy of lease deed for the registered office premises along with a
NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
property
In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill
copy of the registered office property.
Appointment Proof of authorised signatory.

Public Company After Incorporation

PAN card of the company.
Certificate of Incorporation(COI).
MoA and AoA of the company
Proof of identity of all the directors. Such documents include Aadhaar, PAN, Passport, Driving license or
any other Government issued identity document would be required
Details of bank.
In the case of leased property, the copy of lease deed for the registered office premises along with a
NOC from Landlord and electricity bill/property tax receipt/water bill copy of the registered office
property
In case of own property, copy of sale deed along with the electricity bill/property tax receipt/water bill
copy of the registered office property.
Appointment Proof of authorised signatory.
Board Resolution for GST Registration and person authorised in the GST (if more than one director
or authorised person is other than single director) is mandatorily required.

1. What is GST Registration?

GST, or Goods and Services Tax, has been one of the biggest tax reforms this country has seen. It is a single tax with which those taxes that existed previously have been replaced. Such as Central Excise, VAT, Entry Tax, Octroi, Service Tax, etc. GST was rolled out nationwide on July 1, 2017. It is a destination-based tax. And follows a dual model in which both the State and the Central government levy tax on goods and services. All businesses are required to obtain a GST number for every state that specific business has been registered in. The first step under the GST regime is to know whether the business is liable to register and register accordingly.

2. Is GST registration free?

Yes, GST registration can be done online at Nil charges.

3. Is bank account mandatory for GST registration?

No, bank account is not mandatory at the time of GST registration.

4. What are the documents required for GST registration?

Each category of business require documents according to its category. However, the basic documents required in each case are: ID-proof, Address proof, business registration proof, bank details, passport sized photographs, etc.

5. How can I get the GST registration number?

In order to get the GST number, you need to apply for GST registration by visiting the GST portal i.e., www.gst.gov.in. To start the process, you will need to have a valid email address, mobile number and a PAN for the business.

6. Is GST registration mandatory?

Yes, you are required to obtain GST registration once your turnover exceeds the specified threshold limits. Click here to check out the latest threshold limits for GST registration.

7. Who needs to register for GST?

A supplier of goods, with an annual turnover of Rs. 40 lakh (Rs. 20 lakhs for special category States), must apply for GST registration. There are certain cases where the taxable person is liable to pay GST even though his turnover has not crossed this limit. Those providing services must get GST registration, once their turnover crosses Rs.20 lakhs and in case of Special Category States at Rs 10 lakhs.

8. Do Private limited companies benefit small businesses or start-ups?

Yes, small business and start-ups get benefits of getting themselves registered as a private company. They get the advantage of credibility and good reputation in the eyes of big financial institutions, clients and suppliers. Also, they get easy loans from banks.

9. Who doesn’t need to apply for GST Registration?

Yes, you are required to obtain GST registration once your turnover exceeds the specified threshold limits. Click here to check out the latest threshold limits for GST registration.