GST will bring in transparent and corruption-free tax administration, removing the current shortcomings in indirect tax structure. GST is business friendly as well as consumer friendly.GST in India is poised to drastically improve the positions of each of these stakeholders.We need a change in the taxation system which is better than earlier taxation. This need for change leads us to ‘need for GST’.
Different types of documents will be required to be submitted on GST portal for GST registration depending upon the type of GST registration needed. This is based on the nature of activities being carried out by the entity.
Detailed list of documentation requirements for every type of GST registration is given below:
| Nature of GST Registration |
Purpose of Registration |
Documents to be Uploaded |
| Normal taxpayer registration (including composition dealer, Government departments and ISD registrations) |
For undertaking a taxable supply of goods / or services |
PAN card of Company (only in case of company) |
| Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business |
| Memorandum of Association / Articles of Association (only in case of company) |
| PAN card and Aadhar card of authorized signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration |
| PAN card and address proof of all directors of the Company (partners in case of firm) |
| Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) |
| Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) |
| Bank account details* |
| Address proof of principal place of business** |
| Read our article on documents checklist depending on types of business structure |
| GST practitioner |
For enrolling as GST practitioner |
Photo of the applicant (in JPG format, maximum size – 100 KB) |
| Address proof of professional address |
| Proof of qualifying degree (Degree certificate) |
| Pension certificate (only in case of retired Government officials) |
| TDS registration |
For deducting tax at source |
Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) |
| PAN and TAN number of the person being registered |
| Photo of authorised signatory (in JPG format, maximum size – 100 KB) |
| Proof of appointment of authorised signatory |
| Address proof of tax deductor** |
| TCS registration |
For collecting tax at source |
PAN number of the person being registered |
| (E-commerce operators) |
Photo of authorised signatory (in JPG format, maximum size – 100 KB) |
|
Proof of appointment of authorised signatory |
|
Address proof of tax collector ** |
| A non-resident OIDAR service provider |
For online service providers not having any place of business in India |
1. Photo of authorised signatory (in JPG format, maximum size – 100 KB) |
| 2. Proof of appointment of authorised signatory |
| 3. Bank account in India* |
| 4. Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued by India or any other foreign company) |
| Non-resident taxable person (NRTP) |
For non-residents occasionally undertaking taxable supply of goods / or services in India |
Photo and Proof for the appointment of an Indian authorised signatory |
| In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country |
| Bank account in India* |
| Address proof** |
| Casual taxable person |
For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India |
Photo and Proof for the appointment of an Indian authorised signatory |
| Proof of constitution of business |
| Bank account in India* |
| Address proof** |
| UN bodies/embassy |
For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services |
Photo of authorised signatory |
| Proof of appointment of authorised signatory |
| Bank account in India* |
1. Composition Scheme:- Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer supplying goods and whose turnover is less than Rs. 1.5 crore
As per 32nd GST Council Meeting held on 10th Jan 2019, Service Providers can opt into the Composition Tax Scheme, and the Government has set the threshold turnover for service providers at Rs. 50 lakhs to be eligible for this scheme.