GST Registration

Under GST Act, businesses whose turnover exceeds Rs. 40 lakhs (Rs 20 lakhs for Special category states) in case of the supply of goods is required to register as a normal taxable person and in case of the supply of services persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special category states). It usually takes between 3 to 7 working days.

Compulsory registration under GST

(i) Inter-State taxable supply;

(ii) Casual taxable persons;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator [who is required to collect tax at source under section 52;]

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

(xii) Notified persons

(xiii) Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

Documents required for GST registration of sole proprietor/individual

1. PAN Card
2. Aadhaar Card
3. Passport Size Photograph
4. Any 2 Business Address Proof (Electricity Bill, Property Document, Rent Agreement, NOC, Consent Letter)
5. Cancelled Cheque / Bank Statement
6. Email Id, Mobile No.
7. Business Name and Business Activities

Documents required for GST registration of partnership firm

1. PAN Card of each Partner
2. Aadhaar Card of each Partner
3. Passport Size Photograph of each Partner
4. Partnership Deed
5. PAN Card of Partnership Firm
6. Primary Signatory Authorization Letter
7. Any 2 Business Address Proof (Electricity Bill, Property Document, Rent Agreement, NOC, Consent Letter)
8. Cancelled Cheque / Bank Statement
9. Email Id, Mobile No. of each Partner
10. Business Name and Business Activities

Documents required for GST registration of Company / LLP

1. PAN Card of each Director / Designated Partner
2. Aadhaar Card of each Director / Designated Partner
3. Passport Size Photograph of each Director / Designated Partner
4. COI / LLP incorporation Certificate
5. PAN Card of Company / LLP
6. Primary Signatory Authorization Letter
7. Any 2 Business Address Proof (Electricity Bill, Property Document, Rent Agreement, NOC, Consent Letter)
8. Cancelled Cheque / Bank Statement
9. DIN / DPIN, Email Id, Mobile No. of each Director / Designated Partner
10. Business Name and Business Activities