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Getting GST registration done is an imperative step for any business that looks forward to working with trust and transparency. The government will ask for certain documents during registration to validate your identity and substantiate that your business is legitimate and tax-paying. These records expedite registration and will provide proof of your status to the government. But what are the documents required for GST registration? This blog talks about all of them.
Every business must register with GST if its annual sales turnover exceeds ₹20 lakh in a financial year. But for those who are only offering goods, the threshold is raised to ₹40 lakh. Businesses in the north eastern states have different criteria. The annual turnover cap in these areas is ₹20 lakh for the supply of goods and ₹10 lakh for services.
Document verification is a key step of GST registration. It enables the tax authorities to verify the identity of the applicant and the legality of the business. This is aimed at preventing fraudulent registrations and also making sure that only eligible businesses are a part of the GST system.
Verification of records also ensures proper recording of tax dues towards the government and prevents undetected generation and usage of fake invoices across the country. Now, we will answer the question: “What all documents are required for GST registration?”
Some common requirements are as follows:
GST Registration documents vary depending upon the type of business or constitution. Here is the GST registration documents list for different business types:
Business category | Documents required for GST registration |
Sole proprietor/ Individual |
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Partnership firm, including LLP |
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HUF |
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Company (public and private) (Indian and foreign) |
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The document list for GST registration also varies depending on the nature of activities being carried out by the entity. It is as follows:
Nature of GST registration | Purpose of registration | Documents required |
Normal taxpayer registration | For the taxable supply of goods and services |
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GST practitioner | To enrol as a GST practitioner |
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TDS registration | To deduct tax at source |
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TCS registration | For e-commerce operators collecting tax at source |
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A non-resident OIDAR service provider | For online services providers not having a place of business in India |
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UN Bodies/Embassy | To obtain a unique identification number to claim a refund on taxes paid on goods and services |
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To register for GST, you need to declare details such as PAN no, mobile number, email address and state or UT in part A of FORM GST REG-01 on the common portal. On successful verification of the details, you will be provided with a temporary reference number. With this reference number, you can electronically apply for part B of FORM GST REG-01, along with the specified documents depending upon the category that you fall into or your purpose for registration as explained above. On receipt of the application, you shall receive an acknowledgement under FORM GST REG-01. Upon verification of a correctly filed application, your GST registration process will be complete.
GST registration is mandatory for eligible businesses and will be beneficial in making the compliance process easier. Accurate documents need to be submitted for approvals. It establishes that your business is legal and shields you from fines. Being registered with appropriate documents establishes a strong base for fair and accountable business transactions.
To update your GST registration, submit an amendment application through the GST portal within 15 days of the change. The application must be digitally signed using e-sign, EVC, or DSC.
You can easily download your GST registration certificate from the official GST portal. All that is required is to access it and to select the appropriate option in the ‘User Services’ section of the main page.
GST registration is generally processed within 3 to 6 working days. This timeline applies if the application is complete and complies with all legal requirements.
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