How To Get GST Registration in India: Documents and Step-by-Step Process for 2024

How To Get GST Registration in India. Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. In India, GST has replaced many indirect taxes that previously existed. For businesses, registering under GST is crucial to comply with the law and to avail of various benefits such as input tax credit.

This guide provides a detailed overview of the documents required for new GST registration in India, ensuring a smooth and hassle-free registration process.

Also Read-How to File GST Returns Online on the GST Portal: Step-by-Step Guide

Why GST Registration is Important.

GST registration is mandatory for businesses whose turnover exceeds the threshold limit of Rs. 40 lakh (Rs. 20 lakh for special category states). It is also compulsory for certain types of businesses, regardless of their turnover.

Registering for GST provides a unique identification number (GSTIN) which is essential for:

• Legally collecting GST from customers.
• Claiming input tax credit on purchases.
• Facilitating interstate trade without restrictions.
• Enhancing business credibility and compliance.

Types of GST Registration.

• Normal Taxpayer Registration: For businesses with an annual turnover exceeding the threshold limit.
• Composition Scheme Registration: For small businesses with a turnover up to Rs. 1.5 crore, allowing them to pay a fixed GST rate.
• Casual Taxable Person Registration: For businesses that operate occasionally or seasonally.
• Non-Resident Taxable Person Registration: For non-residents who supply goods or services in India.
• Input Service Distributor (ISD): For businesses that distribute input tax credit to their branches.
• TDS/TCS Deductors: For entities required to deduct or collect tax at source.
• E-commerce Operators: For businesses operating through e-commerce platforms.
• UN Bodies/Embassies: For obtaining a Unique Identification Number to claim refunds on taxes paid.

Common Documents Required for GST Registration.

Regardless of the type of business, certain documents are universally required for GST registration:

• PAN Card: Permanent Account Number of the business or owner.
• Photograph: Passport-sized photograph of the owner or authorized signatories.
• Phone Number and Email ID: Valid contact details for communication.
• Proof of Address: Documents such as property tax receipt, municipal khata copy, or electricity bill.
• Bank Account Details: Cancelled cheque, passbook, or bank statement showing the first and last pages.

Specific Documents Based on Business Type.

Sole Proprietorship.

• PAN Card of the Owner.
• Aadhar Card of the Owner.
• Photograph of the Owner.
• Bank Account Details.
• Address Proof of the Business.

Partnership Firm/LLP.

• PAN Card of All Partners.
• Partnership Deed.
• Photograph of All Partners and Authorized Signatories.
• Address Proof of Partners.
• Aadhar Card of Authorized Signatory.
• Proof of Appointment of Authorized Signatory.
• Registration Certificate/Board Resolution (for LLP).
• Bank Account Details.
• Address Proof of Principal Place of Business.

Hindu Undivided Family (HUF).

• PAN Card of HUF.
• PAN Card and Aadhar Card of Karta.
• Photograph of the Owner.
• Bank Account Details.
• Address Proof of Principal Place of Business.

Company (Public/Private/Indian/Foreign).

• PAN Card of the Company.
• Certificate of Incorporation.
• Memorandum of Association/Articles of Association.
• PAN Card and Aadhar Card of Authorized Signatory.
• PAN Card and Address Proof of All Directors.
• Photograph of All Directors and Authorized Signatory.
• Board Resolution Appointing Authorized Signatory.
• Bank Account Details.
• Address Proof of Principal Place of Business.

Proof of Address Documents for GST Registration.

For address verification, any one of the following documents can be uploaded:

• Property Tax Receipt
• Municipal Khata Copy
• Electricity Bill Copy
• Ownership Deed/Document (if the property is owned)
• Lease/Rental Agreement (for rented properties)
• Consent Letter/NOC from the Owner (for shared properties)

Bank Account Verification.

To verify bank account details, you must upload a JPEG or PDF file (maximum size of 100 KB) of either:

• Cancelled Cheque
• Extract of Passbook/Bank Statement showing the first and last pages.

Additional Documents for Specific GST Registrations.

GST Practitioner.

• Photo of the Applicant
• Address Proof of Place of Professional Practice
• Proof of Qualifying Degree (Degree Certificate)
• Pension Certificate (only for retired government officials)

TDS Registration.

• Photo of Drawing and Disbursing Officer
• PAN and TAN Number of the Person Being Registered
• Photo of Authorized Signatory
• Proof of Appointment of Authorized Signatory
• Address Proof of Tax Deductor

TCS Registration.

• PAN Number of the Person Being Registered
• Photo of Authorized Signatory
• Proof of Appointment of Authorized Signatory
• Address Proof of Tax Collector

Non-Resident Taxable Person.

• Scanned Copy of Passport with Visa Details
• Unique Registration Number from the Foreign Government
• Proof of Business Incorporation Validated by Foreign Government
• Certificate of Incorporation in India (if available)
• Tax Identification Number or Unique Identifier
• Identification Proof of Authorized Signatory
• Address Proof for the Place of Business
• Bank Account Details
• Digital Signature

GST Registration Procedure.

The GST registration process involves several steps, primarily conducted online through the GST portal. Here’s a step-by-step guide:

Part A: Initial GST Registration.

1. Visit the GST Portal: Go to the official GST portal and click on ‘New Registration’ under the ‘Services’ tab.
2. Fill Form GST REG-01: Select ‘Taxpayer’ from the drop-down menu and enter details such as the legal name of the business, state, email address, mobile number, and PAN card.
3. Verification: Verify the information by entering the OTP sent to your mobile number and email ID. Click on ‘Proceed’.
4. Receive TRN: After verification, you will receive a Temporary Reference Number (TRN). Note down this number.

Part B: Detailed GST Registration.

1. Log in with TRN: Use the TRN to log in and complete the CAPTCHA verification.
2. Submit Business Information: Provide details such as the company’s name, PAN, state, date of business commencement, and any existing registrations.
3. Promoter/Partner Details: Submit details of up to 10 promoters or partners, including personal details, designation, DIN, PAN, and Aadhar number.
4. Authorized Signatory: Provide details of the person authorized to file GST returns.
5. Principal Place of Business: Enter the address, official contact details, and nature of possession of premises.
6. Additional Places of Business: Add details of any additional places of business.
7. Goods and Services: Specify the goods and services to be supplied.
8. Bank Account Details: Upload the required bank account documents.
9. Upload Documents: Upload all necessary documents based on the type of business.
10. Digital Signature: Sign the application digitally.
11. Submit Application: Click on ‘Submit’ to save your details.

Post-Form Submission Process.

After submission, you will receive an Application Reference Number (ARN) via email or SMS. The GST officer will review your application and documents. If everything is in order, you will receive your GST registration certificate and GSTIN.

Common Issues and Solutions in New GST Registration.

Issue: Document Rejection.

Solution: Ensure that all documents are clear, legible, and in the correct format (JPEG or PDF). Double-check the size limits and ensure that the information matches the details provided in the application.

Issue: Application Rejection.

Solution: Carefully review the application form for any errors or omissions. Ensure that all mandatory fields are filled correctly and that the information provided is accurate.

Issue: Delay in Approval.

Solution: Follow up with the GST officer if there is an undue delay. Ensure that you have provided all required documents and information. Sometimes, additional documents or clarifications may be requested.

Benefits of GST Registration.

• Legal Compliance: Ensures that your business complies with the law, avoiding penalties and legal issues.
• Input Tax Credit: Allows you to claim input tax credit on purchases, reducing the overall tax burden.
• Interstate Trade: Facilitates smooth interstate trade without restrictions.
• Enhanced Credibility: Increases business credibility and trust among customers and suppliers.
• Competitive Advantage: Provides a competitive edge by enabling participation in the formal economy.

Wrapping up.

GST registration is a crucial step for businesses in India to comply with tax laws and avail of various benefits. By understanding the documents required and following the correct procedure, businesses can ensure a smooth and hassle-free registration process. This complete guide aims to provide all the necessary information to help you navigate the GST registration process effectively.

C.K. Gupta

Hello, I am C.K. Gupta Founder of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.