What is the GST Declaration Format?

A GST Declaration Format is an official document for businesses. This is used to verify registration status, authorize signatories, or claim exemptions. They can do it from GST enrollment, which depends on turnover limits. So, a proper declaration format simplifies the business operations in India. This helps to prevent delays and supports the Input Tax Credit (ITC) flow. In this blog, you will learn about the GST Declaration Format.

What is the GST Declaration Format?

A GST Declaration format is an official document or self-declaration. A vendor or suppliers submit it to their client. This is a form of a letter confirming their GST registration status. The status will be shown as registered, unregistered or exempt. It include the required information about the registration status of a business. You must submit this document to the company’s letterhead.

In other words, the declaration confirms that there is no need of GST Registration. Authorized signatory declaration: Uploaded as PDF/JPG on GST portal during registration application. Non-enrollment declaration: Not submitted to portal—shared directly with buyer/recipient (e.g., via email or contract). No official portal upload required.

A GST registration applies to the business for exclusive supply of goods: 40 lakh (most/normal states); 20 lakh (special category states like Arunachal Pradesh, Assam, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, Manipur, etc.). For services (or mixed supplies): 20 lakh (normal states); 10 lakh (some special category states, though many align to 20 lakh for goods-focused). Aggregate turnover in current FY applies. Voluntary registration allowed below limits.

Purpose of a GST Declaration Format

A GST declaration format acts as a formal and documented statement for businesses. It focuses on confirming the specific compliance, authorization, exemption status, and so on. This applies to tax authorities (GSTN) or business partners.

These declarations must be signed and submitted in a PDF or JPG format on the GST portal. A vendors or supplier use it to handle their business rules. This makes the smooth flow of input tax credits and avoids penalties.

Declaration of GST Non-enrollment

A declaration of GST non-enrollment is also called Non-registration Declaration. An unregistered supplier gives this document to their client. This document assures that they are not registered under the GST Act. The GST means the Goods and Services Tax. This applies to:

a) Freelancers

b) Small Service Providers

c) labour Contracts

d) Contracts with small businesses, and so on.

Their annual turnover is not more than the required threshold limit for registration.

Reason for Signing the GST Declaration

In case of the GST Declaration for authorized signatory, a business promoter signed a document. They generally nominates and authorizes one individual from the business. So, they act as an authorized signatory to apply for GST registration. They also need to complete all related formalities.

All types of applicant must use this GST Declaration Format. The applicants can include:

a) Proprietorship

b) Limited Liability Partnership (LLP)

c) Society

d) Partnership Firm

e) Company

f) Trust

g) Other related Entities

When a person sign this document, the company choose one person to sign official papers. The persons can be a managing directors, partners, or officers. It confirms that they agrees all actions taken by the authorized signatory. This means it is a signature which is legally binding for the business. The proprietor or a sole promoter has the right to nominate a person as authorized signatory. This applies to the proprietorship firms or small businesses. For Company, Partnership, or LLP, a business promoter, officer, or any other business person will get nominated. They will serve as an authorized signatory.

What is the applicability of the GST Declaration for GST Non-enrollment?

The Suppliers gives the GST declaration for non-enrollment. A supplier means a person who is not considered a taxable persons under GST. There are several reasons behind it:

a) Their aggregate turnover is less than the required threshold limit.

b) The suppliers deals with making supplies which comes under the reverse charge. This means, their goods or services falls under the Reverse Charge Mechanism (RCM).

c) A person who only deals with goods or services that are GST exempt in India.

There are mainly three reasons for the recipient to obtain a declaration of GST non-enrollment:

The recipient has the right to get a declaration of GST non-enrollment. Here are three reasons to get it:

a) A recipient are not eligible to claim Input Tax Credit (ITC). This applies to supplies they received from an unregistered supplier.

b) They need to know that whether TDS or TCS provisions are applicable for GST. For example, these e-commerce operators must deduct tax at source. It applies during remitting the amount. Thus, in case of the non-registered e-commerce vendors, the e-commerce operator do not need to deduct tax.

c) A GST declaration gives a proof of the supplier's status.

This is suitable if the vendor is not registered under GST. This helps to protect the recipient from penalties or losses. This issue may occur from the non-compliance of the supplier. It can also arise due to the delayed GST payment for registration.

GST Declaration Format of Non-enrollment

As per the GST law, there is no standard format for the GST declaration. This format can vary and depends on several government or private sectors. Companies and government organizations need to use this format.

If a business entity needs GST registration at a future date, they must inform the recipient. They also need to get the recipients' GSTIN for declaration in the invoices and their GST returns. The GSTIN means the Goods and Services Tax Identification Number.

An indemnification clause is there in the agreement between the supplier and the recipient. This protects the receiver from potential losses. It can arise due to the non-compliance or failure. So, it must have the recipient's GSTIN in their filings and invoices.

Conclusion

Knowing the GST Declaration Format is suitable for Businesses. It helps to maintain compliance and protects Input Tax Credit (ITC) claims. This also helps to avoid unnecessary penalties for both suppliers and recipients. A Proper GST declaration is beneficial for declaring non-registration or verifying authorized signatories. This document simplifies tax administration and builds financial transparency. So, it helps to keep your business safe and penalty-free. If you have any query about GST registration, get help from Online Legal India.

FAQ

Q1. What is a GST Declaration Format?

A GST Declaration Format refers to an official document for businesses. It is a formal statement that confirms the GST registration status, like registered, unregistered, or exempt. This applies to suppliers, vendors, or clients. This protects businesses from potential losses and simplifies compliance.

Q2. Who must submit a GST Declaration for Non-enrollment?

A supplier who are not registered under the GST must submit a GST declaration for Non-enrollment. This is useful to confirm their status to a recipient (buyer) in India.

Q3. Is the GST Declaration Form Mandatory?

Yes, a GST Declaration Form is mandatory for specific contexts. This is specifically needed during the GST registration process to authorize a signatory. It is also required for a non-enrollment declaration for unregistered suppliers.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.