Description
- Proof of Business Constitution:
- For Sole Proprietorship: PAN card and Aadhaar card of the proprietor.
- For Partnership Firm: Partnership deed.
- For LLP (Limited Liability Partnership): LLP agreement.
- For Company: Certificate of incorporation and Memorandum & Articles of Association.
- Proof of Principal Place of Business:
- For Owned Property: Latest property tax receipt or municipal khata copy.
- For Rented/Leased Property: Rent/lease agreement along with the landlord’s ownership proof.
- Bank Account Proof:
- Scanned copy of the first page of the passbook, bank statement, or a canceled cheque showing the following details: Bank Account Number, MICR code, IFSC code, and branch details.
- Authorized Signatory Details:
- PAN card, Aadhaar card, and photograph of the authorized signatory (proprietor, partners, directors, etc.).
- Additional Documents:
- Photographs of the business premises (inside and outside).
- Digital signature (required for companies and LLPs).
- Board resolution or letter of authorization granting authorization to the authorized signatory.
- Any other documents as requested by the GST officer.
Important Points to Note:
- Non-resident taxable persons, casual taxable persons, and Input Service Distributors (ISD) are also required to register for GST, regardless of turnover.
- Separate registration is required for each state where the business operates, if applicable.
- Failure to register for GST or comply with GST regulations can result in penalties and legal consequences.