Who Should Register for GST?
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax, etc.)
- Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh, and Uttarakhand)
- Casual taxable person / Non-Resident taxable person
- Agents of a supplier & Input service distributor
- Those paying tax under the reverse charge mechanism
- A person who supplies via e-commerce aggregator
- Every e-commerce aggregator
- A person supplying online information and database access or retrieval services from a place outside India to a person in India
DOCUMENT REQUIREMENT FOR GST REGISTRATION.
For Proprietorship
| S No | Acceptable Documents | Document Type |
| 1 | Proof of Constitution of Business (Any One) | N/A |
| 2 | Photo of Stakeholder (Promoter / Partner) | Photo of the Promoter/ Partner |
| 3 | Photo of the Authorised Signatory | Photo |
| 4 | Proof of Appointment of Authorised Signatory (Any One) | Letter of Authorisation, Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter |
| 5 | Proof of Principal Place of business (Any One) | Electricity Bill, Legal ownership document, Municipal Khata Copy, Property Tax Receipt and Rent / Lease agreement / Consent Letter, Rent receipt with NOC (In case of no/expired agreement) |
| 6 | Proof of Details of Bank Accounts (Any One) | First page of Pass Book, Bank Statement, Cancelled Cheque |
For Partnership
| Acceptable Documents | Document Type |
| Proof of Constitution of Business (Any One) | Partnership Deed / Any proof substantiating Constitution |
| Photo of Stakeholder (Promoter / Partner) | Photo of the Promoter/ Partner |
| Photo of the Authorised Signatory | Photo |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of Authorisation, Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter |
| Proof of Principal Place of business (Any One) | Electricity Bill, Legal ownership document, Municipal Khata Copy, Property Tax Receipt and Rent / Lease agreement / Consent Letter, Rent receipt with NOC (In case of no/expired agreement) |
| Proof of Details of Bank Accounts (Any One) | First page of Pass Book, Bank Statement, Cancelled Cheque |
For Private Limited / OPC/ LLP Company
| Acceptable Documents | Document Type |
| Proof of Constitution of Business (Any One) | Certificate of Incorporation |
| Photo of Stakeholder (Promoter / Partner) | Photo of the Promoter/ Partner |
| Photo of the Authorised Signatory | Photo |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of Authorisation, Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter |
| Proof of Principal Place of business (Any One) | Electricity Bill, Legal ownership document, Municipal Khata Copy, Property Tax Receipt and Rent / Lease agreement / Consent Letter, Rent receipt with NOC (In case of no/expired agreement) |
| Proof of Details of Bank Accounts (Any One) | First page of Pass Book, Bank Statement, Cancelled Cheque |
