GST registration number (GSTIN) is a 15-digit unique number provided by tax authorities to maintain track of registered taxpayers' tax payments and compliance. From September 2017, all persons categorised as taxable individuals must obtain GST (Goods and Services Tax) registration and begin filing GST monthly returns. In India, anybody who supplies taxable items is required to register for GST if:
- Their company/organisation has exceeded the Rs. 20 lakhs annual turnover threshold limit (10 Lakh for NE states and the Hilly States).
- Their company has expanded into interstate supply.
With effect from the 1st of April 2019, any individual whose annual turnover in the fiscal year is less than Rs 40 lakhs or any of the following are exempted from GST:
- Individuals needed to register for mandatory registration under Section 24
- Persons involved in the supply of edible ice and ice cream, whether or not including pan masala, cocoa, and all commodities, i.e. tobacco and manufactured tobacco substitutes (24)
- Intra-state suppliers in the states of Manipur, Arunachal Pradesh, Meghalaya, Nagaland, Mizoram, Puducherry, Tripura, Sikkim, Telangana, and Uttarakhand
- Persons exercising their option under Section 25's Subsection (3), or such registered persons who wish to continue their registration
Eligibility for GST Registration
GST registration is mandatory for the following individuals/entities:
- If your annual sales or turnover of goods exceeds Rs 40 lakhs, you must register for GST. The annual limit for Special Category Status is Rs 20 lakh.
- If you are a service provider and your annual sales or turnover exceed Rs 20 lakhs, you must register for GST. The annual limit for Special Category Status is Rs 10 lakhs.
- All companies or individuals registered under the Pre-GST tax laws (i.e. VAT, Excise, Service Tax, etc.)
- Casual Taxpayer– If you provide services and goods for events/exhibitions but do not have a permanent address/place of business
- NRI Taxable person
- All Input Service Distributor (ISD) or Agents of Suppliers need GST Registration to earn benefits of Input Tax Credits
- People paying tax under the reverse charge mechanism
- All the e-commerce aggregators (such as Amazon or Flipkart)
- Outside India Online Portal– Individuals other than a registered taxable person provide online information and database access or retrieval services from a location outside India to a person in India
- Brands– Aggregator who provides services under their own brand or trade name
- Other Taxation- Individuals obligated to deduct tax under Section 37 (TDS) of the Income Tax Act
- Branches- If your company has many branches in different states, designate one as the main office or head office and the others as supplemental. (“Not applicable if the business has separate verticals as listed in Section 2 (18) of the CGST Act, 2017”)
Documents for GST Registration
Several sets of documentation are necessary depending on the nature of the business or the type of GST registration obtained.
Also Read: GST Explained for Everyone
GST registration documents for different types of businesses:
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Category of Business |
Documents Required |
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Individual or Proprietorship |
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Partnership Firm (Including LLP) |
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Private or Public Limited Company (Indian or foreign) |
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HUF (Hindu Undivided Family) |
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Trust/Society/Club |
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* Address Proof for registered office/place of business
The individual in question must show address verification for all of the places of business listed for GST registration. Following is the GST registration checklist for valid address proof:
For Own premises: Any document proving the ownership of the premises such as Municipal Khata, copy of electricity bill, or latest property tax receipt.
For Rented Premises: A copy of the legal rental agreement, along with any documentation supporting the Lessor's ownership of the premises, such as a copy of the Municipal Khata, most recent property tax receipt or a copy of the Electricity Bill. Suppose a rental agreement or lease deed is not available. In that case, an affidavit, combined with any document supporting possession of the property, such as a copy of an electrical bill, is sufficient.
SEZ Premises: If the applicant conducts their primary business in an SEZ or has registered as an SEZ, they must upload all required documents as specified by the government.
All Other Cases: In all other circumstances, a copy of the consent letter of the owner of the premises, along with any documentation supporting the Consenter's ownership of the premises, such as a Municipal Khata copy or an Electricity Bill copy, are needed. The same documents can be posted for shared properties as well.
**Bank account details: Scanned copy of a cancelled cheque (showing the Bank Account number, name of the Proprietor or Business entity, MICR, Branch details including code, and IFSC. Scanned copy of the last and first page of the bank passbook or the relevant page of the bank statement.
GST Registration documents required for different types of Registration
For undertaking supply of goods and/or services which are taxable:
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Nature of GST Registration |
Purpose of GST Registration |
Documents Required |
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GST Practitioner |
For enrolment as GST Practitioner |
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Normal Taxpayer (including Government departments, composition dealer, and ISD registration) |
For paying GST taxes |
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TCS Registration |
E-commerce people (for collecting TDS) |
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TDS Registration |
For deducting TDS |
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NRTP (Non-resident taxable person) |
For non-residents Indians engaging in supply of taxable good/services in India |
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Non-resident OIDAR service provider |
For service providers providing online services and not having a place of business in India |
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UN embassy/bodies |
For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services |
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Casual taxable person |
For non-registered domestic individuals undertaking the supply of goods or services (taxable) in India |
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**Address proof: Any one of the following documents can be uploaded as address proof for GST registration:
- Electricity bill copy
- Property tax receipt
- Municipal Khata copy
- Apart from the above, the following may need to be submitted on a case-to-case basis:
Lease/Rent Agreement (in case of rented property) – To be submitted along with (1), (2), or (3)
Ownership document/deed (in case of owned property)
Consent letter/NOC from the owner (in case of consent arrangement or shared property)– To be submitted along with (1), (2), or (3)
**Bank account details: Scanned copy of a cancelled cheque (showing the Bank Account number, name of the business entity or the proprietor, MICR, Branch details including Pincode, and IFSC. Scanned copy of the first page of the bank passbook or the relevant page of the bank statement.
Also Read: GST Invoice – Learn About GST Invoice Rules And Bill Format
Digital Signature for GST Registration
All GST registration applications must be digitally signed using a Class 2 Digital Signature. As a result, before beginning the application process, it is critical to obtain the digital signature of the authorised signatory to sign the GST registration application.
Conclusion
Not applying for GST registration, despite eligibility, is considered tax evasion and fraud offence. Businesses must bear in mind the gravity of GST Registration and register before starting the business operations.
The documentation is an important but delicate process in the GST registration; thus, the margin of error is high. The applicant must furnish all the necessary documents as per the GST registration documents list, duly signed to the authority via an online portal for ensuring ethical business functioning.
