GST Registration

What is GST?

GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services. GST is a destination based tax which is levied only on value addition at each stage because credits of input taxes paid at procurement of inputs will be available. Thus, the final consumer will bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages


Eligibility Criteria under GST Registration

  1. Individuals registered under the laws existing before the implementation of GST, such as; excise, VAT, service tax etc.
  2. Business with a turnover above the threshold limit.
  3. Casual taxable person or Non-Resident Indian taxable person.
  4. Agents of a supplier, Input Service Distributor, and E-commerce operators
  5. Those paying taxes under the reverse charge mechanism.
  6. A person other than a registered taxable person, who is supplying online information and database access or retrieval services from a place outside India to a person in India


The following Documents are Required for GST Registration

  1. PAN card and Identity Proof of the Individual
  2. Copy of cancelled cheque or bank statement
  3. Declaration to comply with the provision
  4. Copy of electricity bill/landline bill, water bill
  5. Rent agreement (for rented premises)
  6. NOC (No Objection Certificate) of owner


In Case of Private Limited Company (Pvt. Ltd.) / Public Company (Limited Company) / One Person Company (OPC)

  1. PAN card of the company
  2. Registration Certificate of the company
  3. Memorandum of Association (MOA) /Articles of Association (AOA)
  4. Copy of Bank Statement
  5. Copy of Board Resolution
  6. PAN and ID (Identity Proof) of Directors
  7. Copy of electricity bill/landline bill, water bill
  8. Rent Agreement (for rented premises)
  9. NOC (No Objection Certificate) from the owner


In Case of Normal Partnerships

  1. PAN card of the Partnership
  2. Partnership Deed
  3. Copy of Bank Statement
  4. PAN and ID proof of designated partners
  5. Copy of electricity bill/landline bill, water bill
  6. Rent Agreement (for rented premises)
  7. NOC (No Objection Certificate) from the owner


In Case of Limited Liability Partnerships (LLP)

  1. PAN card of the Partnership
  2. Registration Certificate of the LLP
  3. LLP Partnership agreement
  4. Copy of Bank Statement of the LLP
  5. Declaration to comply with the provisions
  6. Copy of Board Resolution
  7. PAN and ID proof of designated partners
  8. Copy of electricity bill/landline bill, water Bill
  9. NOC of the owner
  10. Rent agreement (for rented premises)


In Case of Foreign Company

  1. Proof of Constitution of Business – Certificate for Establishment
  2. Photo of Stakeholder (Promoter / Partner) – Photo of the Promoter / Partner
  3. Photo of the Authorised Signatory
  4. Proof of appointment of Authorised Signatory – Letter of Authorisation
  5. Copy of resolution passed by BoD / Managing Committee and Acceptance letter
  6. Electricity bill, Legal ownership,
  7. Municipal Khata copy,
  8. Property Tax Receipt,
  9. Rent / Lease agreement,
  10. Rent receipt with NOC (In case of no / expired agreement)


In Case of Hindu Undivided Family

  1. Photo of stakeholder (Promoter / Partner) – PAN and Photo of the Promoter / Partner
  2. Photo of the Authorised Signatory
  3. Proof of appointment of Authorised Signatory – Letter of Authorisation
  4. Copy of resolution passed by BoD / Managing Committee and Acceptance letter
  5. Electricity bill, Legal ownership,
  6. Municipal Khata copy,
  7. Property Tax receipt,
  8. Rent / Lease agreement,
  9. Rent receipt with NOC (In case of no/expired agreement)