According to a recent notification by the Central Board of Indirect Taxes and Customs, certain suppliers of goods need not register for GST if their yearly turnover is less than Rs. 40 lakh. Nevertheless, as an MSME owner, it is beneficial to know how to register for GST as you may be in the service sector, and the laws may change at any time. To enlist successfully, you must produce the necessary documents for GST registration like PAN card, Aadhaar card, and address proof.
Here is a list of the GST registration documents you must provide based on your business type.
Who should register for GST?
According to the Goods and Services Tax Act, 2017, any business with a turnover of Rs. 40 lakh and above must register for GST. For north-eastern and hill states, the turnover threshold for GST registration is Rs. 10 lakh. In addition, the following individuals also need to complete GST registration and acquire unique 15-digit GSTIN:
- Individuals making the inter-state supply of taxable goods and services
- Individuals with taxability under reverse charge
- Non-resident taxable individuals
- Individuals eligible for tax deduction under section 37
- Individuals supplying goods and services on behalf of any other registered taxpayer in the capacity of an agent or any other manner
- Individuals acting as distributors of input service
- All e-commerce operators
- Aggregators supplying services under a new brand or trade name
- Any other individual or group of individuals notified by the Central or State Government as per the GST Council's recommendations
When you provide intra-state services with an annual turnover of over Rs. 20 lakh and intra-state good providers with annual turnovers of more than Rs. 40 lakh, you need to register for GST. Additionally, intra-state suppliers must register for GST.
What are the main documents required for GST registration?
The main documents for GST registration include a PAN card, proof of business registration, identity, photographs and address proof of persons in charge, the business' address proof, and bank account statements.
You can prove your bank details through a bank statement, cancelled cheque, or an extract from your passbook. Similarly, an address proof can take the form of an electricity bill, rent agreement, ownership documents, property tax statement, and so on.
Additional Read: What is GSTIN number?
GST registration documents for individuals and sole proprietors
- Owner's PAN card
- Owner's Aadhaar card
- Owner's photograph
- Proof of address
- Bank account details
Additional Read: Apply PAN card online
GST Registration Documents for Partnerships and LLPs
- Partnership deed
- PAN cards of partners involved
- Photographs of partners involved
- Address proof of partners involved
- Aadhaar card of any authorised signatory
- Signatory's proof of appointment
- LLP proof of registration
- Bank details
- Business' principal address proof
GST Registration Documents for Hindu Undivided Families (HUFs)
- HUF's PAN card
- Karta's (patriarch of the family) PAN card
- Owner's photograph
- Bank detail
- Business' principal address proof
Additional Read: What is GSTR 3B?
GST Registration Documents for Companies
- Company PAN card
- The Ministry of Corporate Affairs incorporation certificate
- Memorandum/ Articles of Association
- Signatory's appointment proof
- Signatory's PAN card
- Signatory's Aadhaar card
- PAN card of all directors
- Address proof of all directors
- Bank details
- Business' principal address proof
GST registration documents for society or club
A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN.
- A copy of the club or society's registration certificate
- A copy of the club or society's PAN card and that of associated partners or promoters
- Photograph of partners or promoters
- A copy of bank account statement/ crossed cheque/ passbook's first page
- Proof of registered office's address, including utility bills, documents of legal ownership/ municipal khata copy for premises owned by the society or club. In the case of rented premises, a rent agreement as well as NOC from the premise's owner
- Authorisation letter signed by authorised signatory/ signatories
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