GST Documents Required

In Case of Sole Proprietorship / Individual​

In Case of Private Limited Company (Pvt. Ltd.) / Public Company (Limited Company) / One Person Company (OPC)

In Case of Normal Partnerships

In Case of Limited Liability Partnerships (LLP)

In Case of Foreign Company

In Case of Hindu Undivided Family

In Case of Society / Trust / Club

Documents Required in Case of Local Authority

Documents required by a Statutory Body

What is Suo Moto Registration?

When a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in enforcement wings of their respective State / Central Tax Department, can initiate the process of generation and allotment of Temporary ID through the Suo Moto Registration facility available to them in back office GST portal.The Tax Officials in the role of Registration Enforcement can initiate the Suo Moto registration to deposit the amount collected from unregistered persons especially during enforcement proceedings. FAQ Regarding SUO MOTO REGISTRATION 

Documents required for registration

  • Voter ID
  • Passport
  • Aadhar Card
  • Any other Document

Photographs (wherever mentioned in the Application Form)

The below mentioned persons are supposed to provide their photographs:

  • In a Proprietary Concern – Proprietor
  • In a Partnership Firm / LLP – Managing/Authorized/Designated Partners
  • HUF – Karta
  • Company – Managing Director or the Authorised Person

Business Registration Document / Constitution of Taxpayer

Every entity should submit proof of business registration except proprietorship. The reason is that the proprietor and proprietorship are seen as the same legal entity.

  • Partnership deed is required in case of Partnership firm.
  • Registration Certificate/ Proof of Constitution is required for entities such as Society, Government Department, Trust, Local Authority, Club, Statutory Body, Association of Person or Body of Individual and others.
  • Incorporation Certificate from MCA (Ministry of Corporate Affairs) is needed in case of LLP or company.

Address Proof for Principal / Additional Place of Business

You have to provide Address Proof for every place of business stated in the GST registration application. You can submit the below mentioned documents as Address Proof:

Proof Related to Bank Account

You require the following:

  • Scanned copy of the first page of bank passbook
  • Opening page of bank passbook held either in name of proprietor or business concern having the following:
    Account Number
  • Name of Account Holder
  • MICR, IFSC and branch details

Digital Signature Certificate (DSC)

Every application for GST Registration requires Class 2 Digital Signature.  Person, who is authorized to sign the GST registration application,should possess Digital Signature before starting the application process.

Benefits of Registration

  • Legal recognition as a supplier of goods or services
  • Proper accounting of taxes paid on the input goods or services
  • Legal authority to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients
  • Legal eligibility for various benefits and privileges under GST laws
  • Higher efficiency with regards to the neutralization of taxes
  • Authorization to a taxpayer to collect tax on behalf of the Government

Consequences of Non-registration

The consequences of non-compliance of GST can lead to various penalties and prosecution. Apart from these, there are several disadvantages of non-registration such as:

  • Registered persons are not eligible to trade with unregistered persons due to reverse charge of tax and negative impact on the cash flow
  • The unregistered person is not eligible for Input Tax Credit
  • In fact, a penalty of Rs 10,000 will be imposed for supplying of goods without registering

Therefore, the prosecution process can be harsher than compared to mere pecuniary penalties.

Frequently Asked Questions

No, you do not as the new registration is paperless.

Yes, new registration applications can be saved in the system for 15 days from the moment the Transaction Reference Number (TRN) is generated. Sections of the applications will only be saved once you fill in all the mandatory details within a section and click SAVE & CONTINUE. 

A maximum of 10 authorized signatories can be added.

GST registration does not have an expiry date. Hence, a GST registration will be valid until it is cancelled, surrendered or suspended. Only GST registration for non-resident taxable persons and casual taxable person have a validity period that is fixed by the Authorities while issuing the GST registration certificate.

Yet Not Registered or Filled return.

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