Everything about GST registration in India – Practical Points in detail

by Paras Mehra 6.38K

Introduction

This article explains the practical aspects of GST registration in India. This article does not explain the GST registration process but describes the other fine points on GST registration.

Let’s have a look on practical aspects of GST registration process in India.

#1 - Document required: The documents required differs from form to form. Further, all documents are required to be uploaded on the GST common portal.

The following basic documents are needed:

The tables for documents required are as follows specifying for each form of business:

 

PHOTOGRAPH OF

CONSTITUTION

PROOF OF PLACE OF BUSINESS

BANK ACCOUNT

PROPRIETORSHIP

Proprietor

NA

(a)  For own Premises:

- Document of ownership like property tax receipts, electricity bill, etc.

 (b) For rented or leased premises:

 - Copy for valid rent/lease agreement

 - Document of ownership like property tax receipts, electricity bill, etc.

(a) Bank Account details:

- Scanned copy of the first page of passbook/statement.

(b) Opening page of bank passbook held in the name of proprietor/business concern along with

   - MICR Code

   - IFSC

   - Branch details

   - other

PARTNERSHIP

/LLP

Managing Partner

Partnership deed

HUF

Karta

PAN card

COMPANY

MD or authorised person

Certificate of Incorporation (COI)

TRUST

Managing trustee

Trust deed

AOP/BOI

Managing committee

Any govt proof

OTHERS

CEO or person in charge

Registration certificate

 

 #2 – Authorization form: For each authorised signatory mentioned in the application form, authorization or copy of the resolution of the managing committee or Board of Directors to be filed in the prescribed format.

You can download the format by clicking here.

#3 – Common instructions: Here are some common instructions for the person registering for GST in India:

Who can sign the application digitally for new GST registration in India?

#4 – Government Fees: There is no government fee for GST registration in India.

#5 - Separate registrations for each state: If you have different branches in different states, then separate registration needs to be applied for each state.

A registered taxable person eligible to obtain a separate registration for business verticals may file separate application in FORM GST REG-1 in respect of each such vertical.

#6 – Separate registrations Certificate for each state: After approval of application Registration Certificate shall be made available indicating all additional places of business for the principal place of business and separate registration certificate for every declared additional place of business indicating the address of that place beside address of principal place of business. Such certificate shall be made available to the applicant on the Common Portal.

Conclusion

It is highly recommended to take the help of professional before applying for GST registration. It is not that simple as it looks.

In the case of any query, you can directly post the query at our CONTACT FORM.

Register for GST in India.

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