May 2, 2019

GST New Registeration

GST Registration

Register for GST online for Free* and stay ahead on GST Compliance!

GST is a tax registration mandatory for all businesses in India meeting ANY of these conditions:

  1. Annual Sales greater than ₹ 40 Lakh
  2. Making sales outside your own state
  3. E-commerce Seller

Who should apply for GST registration?

  1. Those who are registered under the Pre-GST Law (i.e Excise, VAT, Service Tax, etc.)
  2. Those businesses whose turnover is above the threshold limit of Rs. 40 lakhs (Rs. 20 lakhs for the North Eastern States, J&K, Himachal Pradesh, and Uttarakhand)
  3. For the casual taxable person/ Non-resident taxable person.
  4. Those who are the agents of the supplier and Input service distributor.
  5. Individuals who are paying tax under the reverse charge mechanism.
  6. Those who supply via e-commerce aggregator.
  7. All E-commerce aggregator.
  8. Those who are supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Documents required for GST Registration

  • For Sole Proprietorship / Individual
    • Aadhaar card, PAN card, and a photograph of the sole proprietor
    • Details of Bank account- Bank statement or a canceled cheque
    • Office address proof:
      1. Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal          khata
      2. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • For Partnership deed/LLP Agreement
    • Aadhaar card, PAN card, Photograph of all partners.
    • Details of Bank such as a copy of the canceled cheque or bank statement
    • Proof of address of Principal place of business and additional place of business :
      1. Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax            receipt
      2. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
    • In the case of LLP- Registration Certificate of the LLP, Copy of board resolution
    • Appointment Proof of authorized signatory- letter of authorization
  • For Private limited/Public limited/One person company
    • Company’s PAN card
    • Certificate of Registration
    • MOA (Memorandum of Association) /AOA (Articles of Association)
    • Aadhar card, PAN card, a photograph of all Directors
    • Details of Bank- bank statement or a canceled cheque
    • Proof of Address of Principal place of business and additional place of business:-
      1. Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
      2. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
    • Appointment Proof of authorized signatory- letter of authorization
  • For HUF
    • A copy of PAN card of HUF
    • Aadhar card of Karta
    • Photograph
    • Proof of Address of Principal place of business and additional place of business:
      1. Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
      2. Rented office – Rent agreement and NOC (No objection certificate) from the owner.
    • Details of Bank- bank statement or a copy of a canceled cheque
  • For Society or Trust or Club
    • Pan Card of society/Club/Trust
    • Certificate of Registration
    • PAN Card and Photo of Promotor/ Partners
    • Details of Bank- a copy of the canceled cheque or bank statement
    • Proof of Address of registered office :
      • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
      • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
    • Appointment Proof of authorized signatory- letter of authorization

GST Registration Process (on Government Portal)

GST Registration will give the following advantages to a taxpayer.

  1. Go to the Government GST Portal and look for Registration Tab.
  2. Fill PAN, Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
  3. You will receive a temporary reference number on your Mobile and via E-mail after OTP verification.
  4. You will then need to fill Part-B of Form GST REG-01 duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
  5. An acknowledgment will be generated in Form GST REG-02.
  6. In case of any information sought from you and intimated to you in Form GST REG-03, you may need to visit the department and clarify or produce the documents within 7 working days in Form GST REG-04.
  7. The office may also reject your application if they find any errors. You will be informed about this in Form GST REG-05.
  8. Finally, a certificate of registration in Finally, a certificate of registration will be issued to you by the department after verification and approval in Form GST REG-06.

Visit Official Website for GST New Registration