Documents Required for GST Registration - For All Business Entities

The process of GST registration in India is slightly cumbersome, with rules that keep changing and document requirements varying according to the entity structure of the taxpayer. This practical and expert-led guide covers all you need to know about GST registration documents: useful tips, changes, and scenarios missed by most guides. If you're a business owner, a consultant, or a professional, looking to have hassle-free GST registration, you know you're in the right place.

What Is GST? 

Based upon Goods and Services Tax, GST was a single tax which had subsumed numerous different taxes like VAT, Service Tax, Excise Duty, etc. It was formally established in the country on July 1, 2017, after it was given assent to by the Parliament, and thus greatly simplifies the taxation procedure all over India. Depending on Jurisdiction, different are Types of GST: Central GST (CGST), State GST (SGST), and Integrated GST (IGST).

Why Proper GST Documentation Matters?

• Correct document submission is no formality and is considered the key to a successful GST registration. Delays and rejections caused due to incorrect or incomplete documentation and paperwork halt business functioning and can attract penalties. This is why an understanding of the exact requirements for your business type would save you time, money, and effort.

Who Needs GST Registration in India?

• Registration under GST is compulsory for:
• Businesses with a turnover of more than ₹40 lakhs (₹20 lakhs for service providers; varying thresholds across states)
• Inter-State suppliers
• E-Commerce sellers
• Casual taxable persons
• Input service distributors (ISD)
• Non-Resident taxable persons

GST Registration Documents (All Business Types)

Whichever heavy structures your business may go on to claim, the following vital documents must accompany your application:

• PAN Card of the business or of the applicant (mandatory for applicants except non-resident individuals) 
• Aadhaar Card (identity proof) 
• Proof of Business Registration: e.g., Partnership Deed, Certificate of Incorporation 
• Identity and Address Proof of Promoters/Directors: Aadhaar, Passport, Voter ID, Driving License 
• Business Address Proof: e.g., latest utility bill, property tax receipt, rent/lease agreement, or NOC from property owner if place is rented 
• Bank Account Proof: cancelled cheque, bank statement or passbook 
• Photographs: JPEG format, each image up to 100 KB in size-proprietor/partners/directors, and authorized signatory 
• Digital Signature Certificate (DSC) of Proprietor; for Company and LLPs (optional) 
• Authorization Letter or Board Resolution (only applicable if application is made by an authorized signatory on behalf of the entity)

GST Registration Document Checklist

Note: For all types, in order not to reject, the name on the bank proof should exactly match the legal entity name.

Documents Required for the GST Registration

1. Rented/Shared Premises: 

• Rent agreement along with an NOC from the owner of the property is a must. And the utility bill submitted should ideally bear the same address as mentioned in the rent agreement. 
• For the coworking/shared space, provide an NOC from the operator, and a service/lease agreement.

2. Bank Proof Consistency:

• The name of the business appearing on the cancelled cheque or bank statement should be the same as that of the legal entity name appearing on PAN and registration documents.

3. DSC:

• It is considered optional in all cases.- For proprietor, Aadhar-based OTP, companies-authorized signatory Aadhar OTP would be fine. 

4. Document File Format and Sizes

• All documents must be scanned in PDF/JPEG and should not exceed 100 KB each so as to comply with the GST portal requirement. 
• Failure to comply with these instructions results in upload errors or delay in uploading.

5. Recent Regulatory Updates

• The CBIC has clarified that officers should only pursue the list of documents laid down and should refrain from cashing in on power by raising unnecessary queries or demanding additional documents.
• The purpose of this development is to minimize harassment and speed up genuine registrations, an important update ignored by other guides.

Stepwise GST Registration Document Preparation

• All documents should first be scanned in the specified format/size (PDF/JPEG, under 100 KB).
• Make sure Aadhaar is linked with your mobile for OTP verification.
• Cross-check PAN, bank, and address documents.
• Mention the right constitution of business in the GST application.
• Verify all entries carefully before submitting to avoid further clarifications or rejection.

Errors Made While GST Registration Process

• Use an outdated utility bill (it must be issued recently-an average of two months).
• The name does not match the name shown on bank documents or PAN/business registration.
• Absence of a NOC for a rented/shared premise.
• The board resolution/authorisation letter does not provide for an authorised signatory.
• Uploading documents in incorrect format or the file sizes are greater than permitted.

Conclusion

Proper documentation smoothens the GST registration process, as deficiency may delay or deny. Keep abreast of the latest CBIC guidelines and also take care of peculiar situations, such as shared workplaces or filing as a non-resident. The structure of your business will also affect which documents you must prepare; for instance, sole proprietors have fewer document requirements than partnerships and corporations. Where things get complicated and you feel a bit lost, consult our GST expert for a seamless and compliant application.

Ready to get the certificate? Just prepare your documents, tick them off by following this checklist, and get the ease of GST registration at JustStart. No surprises, no delays.

FAQs (Frequently Asked Questions)

1. Who must necessarily apply for GST registration in India? 
   Businesses having an annual turnover of more than ₹40 lakhs (₹20 lakhs for services, but varies from state to state) must register; inter-state suppliers, e-commerce sellers, and casual taxable persons must also register.
    
2. What are the mandatory documents required for any kind of GST registration?
   The mandatory documents include PAN Card of the business/applicant, Aadhaar card, Proof of Business Registration, Business Address Proof, and Bank Account Proof.
    
3. What documents are required for a freelancer to register under GST in India?
   Freelancers (proprietors) essentially need their PAN, Aadhaar, photograph, address proof of the business premise (if rented, rent agreement or No Objection Certificate would suffice), and bank account proof.
    
4. Is a DSC, or Digital Signature Certificate, compulsory for GST registration?
   It depends on the type of entity: a DSC is generally optional for proprietorships, as there is the option to verify through an Aadhaar-based OTP; however, for Companies and LLPs, while it is a recommended measure that adds credibility to the application, it may not be mandatory in the strictest sense.
    
5. What is the required format and size for uploaded documents on the GST portal?
   The GST portal stipulates the uploading of documents in either PDF or JPEG format; the size of each file must not exceed 100 KB.
    
6. What proof is required if the business is operated on a rented or shared property?
   In the case of a rented property, the Rent Agreement is required, and so is the NOC from the owner of the premises; for the shared space, the NOC from the operator shall be produced.
    
7. What are the common reasons for rejection of GST registration applications?
   A couple of everyday problems are the old utility bill (should be recent, say, two months), or the name on the bank proof differs from the legal entity name appearing in other documents.