GST is the product of major tax reforms in India that have greatly improved the ease of doing business and expanded the taxpayer’s base in India by including millions of small businesses. Tax problems will be reduced as a result of the abolition of multiple taxes on a single, simplified system.
The new GST government mandates that all businesses involved in purchasing or selling goods or providing services or both are required to register and receive GSTIN. Registration is compulsory if the business exceeds a limited amount of revenue or when a person starts a new business which is expected to exceed the prescribed profit.
Required Documents for Registration
Business PAN card
GST registration is linked to the business PAN. Therefore, the PAN must be obtained from a legal entity before applying for GST registration.
Identity and photographs
A PAN, passport, driver’s license, aadhar card or voting ID card can be submitted as proof of identity. Photos of promoters / owners also need to be posted.
Proof of promoter address
Documents such as a passport, driver’s license, aadhaar card, voter ID card and rating card can be submitted as proof of address.
Business registration document
Proof of business registration must be submitted to all types of businesses. There is no need to bring this document to ownership as the business owner and business owner are considered to be the same. If there is a co-operative, a co-operative title must be submitted. In the event of an LLP or Company, a certificate of incorporation from the MCA must be submitted. Other types of business such as community, trust, club, government department or public body must provide a registration certificate.
Business location Proof
Proof of address must be provided at all business premises specified in the GST registration application. The following documents are accepted as proof of GST registration address.
Any document that supports ownership of property such as a recent property tax receipt or a copy of the municipality or a copy of the electricity bill.
Leased or leased property
A copy of a valid lease agreement and any document supporting the ownership of the lessor’s property such as the latest property tax receipt or a copy of the municipality or a copy of the electricity bill. If a lease agreement or title deed is not available, the accompanying affidavit and any document supporting the acquisition of the property as a copy of the electricity bill are accepted.
If the main business area is located in SEZ or the applicant is a SEZ engineer, the required documents / certificates issued by the Indian government need to be downloaded.
All other charges
A copy of the title deed of the owner of any property containing any document supporting the ownership of the property of the consenting person such as a municipal copy or a copy of the electricity bill. Similar documents can also be loaded with shared assets
Bank account Proof
A copy of the first page of the bank passbook or the appropriate page of the bank statement or a scanned copy of the canceled check containing the name of the owner or business, bank account, MICR, IFSC and branch details encoding need to be uploaded.