List of GST Registration Documents Required in India

The GST registration process in India requires a clear understanding of the documentation involved. The specific documents needed can vary based on the nature of your business entity, be it a sole proprietorship, partnership, company, or trust. Additionally, factors such as whether your business premises are owned, rented, or shared can influence the required paperwork. Ensuring that you have the correct documents prepared in the appropriate formats is crucial for a smooth registration experience.

In this article, we will provide a comprehensive breakdown of GST registration documents, tailored to different business structures and scenarios. This article aims to equip you with the necessary information to facilitate a hassle-free registration process.

Types of Business Entities in India

Selection of the appropriate business structure in India is crucial as it influences various aspects like taxation, regulatory compliance, and the level of personal liability. Each business structure has its unique features, advantages, and limitations. Below is an overview of the common business structures in India:

• Sole Proprietorship

A Sole Proprietorship is the simplest form of business, owned and managed by a single individual. It is easy to establish with minimal regulatory compliance. However, the proprietor has unlimited liability. It means personal assets can be used to cover business debts.

• Partnership Firm

A Partnership Firm involves two or more individuals who agree to share profits and losses of a business. It operates based on a partnership deed outlining each partner's roles and responsibilities. Partners have unlimited liability, and the firm is not a separate legal entity from its partners.

• Limited Liability Partnership

An LLP combines elements of partnerships and companies. It is a separate legal entity, which provides limited liability protection to its partners. LLPs are suitable for professional services firms and require registration with the Ministry of Corporate Affairs.

• One Person Company

An OPC allows a single entrepreneur to operate a corporate entity with limited liability. It is ideal for solo founders seeking the benefits of a private limited company without the need for multiple shareholders. OPCs are regulated under the Companies Act, 2013.

• Private Limited Company

A Private Limited Company is a distinct legal entity where shareholders have limited liability. It must have at least two and can have up to 200 members. This structure is preferred by startups and growing businesses due to its ability to raise capital and offer employee stock options.

• Public Limited Company

A Public Limited Company is allowed to offer its shares to the public and must comply with strict regulatory guidelines. It requires a minimum of seven members and is suitable for large businesses seeking to raise capital from the public through stock exchanges.

• Section 8 Company

A Section 8 Company is a non-profit organization established for promoting commerce, art, science, or social welfare. Profits are reinvested into the company's objectives, and it enjoys certain tax exemptions.

• Joint Venture Company

A Joint Venture involves two or more parties collaborating for a specific business purpose, sharing resources, risks, and profits. It can be structured as a separate legal entity or a contractual agreement.

• Non-Governmental Organization

An NGO operates independently from the government to address social, environmental, or political issues. NGOs can be registered as trusts, societies, or Section 8 companies, each with its own regulatory framework in India.

Choosing the right business structure depends on various factors, which include the nature of the business, capital requirements, liability concerns, and regulatory obligations. It is advisable to consult legal and financial experts to determine the most suitable structure for your business objectives.

List of GST Registration Documents Requirements

There are different types of entity structures in India. Here is an overview of the GST registration documents required according to different entity structures:

• Sole Proprietorship

For individuals operating as sole proprietors, the following documents are necessary:

1. PAN Card of the Proprietor.
2. Aadhaar Card of the Proprietor.
3. Passport-sized Photograph.
4. Bank Account Details.
5. Address Proof of Business Place, Depending on the nature of the premises.

• Partnership Firm / LLP

For businesses structured as partnership firms or Limited Liability Partnerships, the required documents include:

1. PAN Cards of All Partners.
2. Partnership Deed, that is a legal document outlining the partnership agreement.
3. Photographs of Partners.
4. Address Proof of Partners.
5. Authorization Letter.
6. Bank Account Details.
7. Address Proof of Business Place.

• Hindu Undivided Family

For HUF entities, the following documents are required:

1. PAN Card of HUF.
2. PAN and Aadhaar of Karta.
3. Photograph of Karta.
4. Bank Account Details.
5. Address Proof of Business Place.

• Private/Public Limited Company

Companies registered under the Companies Act require the following documents:

1. PAN Card of the Company.
2. Certificate of Incorporation.
3. Memorandum & Articles of Association.
4. PAN and Aadhaar of Authorized Signatory.
5. Photographs of Directors.
6. Board Resolution for Authorized Signatory.
7. Bank Account Details.
8. Address Proof of Business Place.

• Trusts and Societies

For entities like trusts and societies, the necessary documents are:

• PAN Card of the Trust/Society.
• Registration Certificate.
• PAN and Aadhaar of Trustees.
• Photographs of Trustees.
• Bank Account Details.
• Address Proof of Business Place.

Additional Documents Based on GST Registration Type

You may be required to provide additional documents, based on the GST registration type, which are mentioned below:

• Composition Scheme

The Composition Scheme aims to ease GST compliance for small taxpayers by offering a simplified tax structure. To register under this scheme, the following documents are necessary:

1. A formal declaration indicating the intention to opt for the Composition Scheme. This is submitted using Form GST CMP-02 through the GST portal.
2. Documents validating that the business's annual turnover is within the prescribed limit that is Rs.1.5 crore for goods (75 lakh in some states) and Rs.50 lakh for services. Acceptable proofs include audited financial statements, income tax returns, or sales ledgers.

• Casual Taxable Person

A Casual Taxable Person is someone who occasionally supplies goods or services in a state or union territory where they don't have a fixed place of business. Required documents include:

1. Evidence of the temporary nature of business operations, such as agreements for participation in exhibitions, trade fairs, or events.
2. A challan confirming the advance payment of estimated GST liability for the period of operation. This payment is mandatory and must be made before commencing business activities.

• Non-Resident Taxable Person

Non-Resident Taxable Persons are individuals or entities residing outside India who supply goods or services within the country. The following documents are required:

• A valid passport of the non-resident individual or, in the case of a business entity, the passport of the authorized signatory.
• Certificate of incorporation or registration documents of the foreign business entity, authenticated by the respective country's authorities.
• A letter or board resolution appointing an Indian resident as the authorized signatory for GST compliance purposes.

Online Legal India

It can be complex to navigate through the GST registration process and provide the correct GST registration documents for an individual. Here, Online Legal India can help you. Our experts can assist you with error-free filing, timely submission, and a smooth registration experience. We offer comprehensive services, which include GST return filing and compliance support, tailored to your business needs. Contact our experts today.