Following the implementation of Goods and Services Tax (GST) in India from 1st July 2017, it is mandatory for all the business entities meeting the minimum threshold of aggregate turnover in a fiscal to register for GST. As of now, it is Rs. 20 lakh in other Indian states and Rs. 10 lakh in north eastern and hilly states. However, this threshold will be doubled from 1st April 2019 to Rs. 40 lakh and Rs. 20 lakh respectively.

In case you fail to complete the GST registration procedure, you can be penalised with penalties going as high as up to 100% of your total tax liability. To complete your GST registration procedure, you need to fill out the GST REG-01 form online and upload the required documents, depending on your business type.

Given below is the complete list of documents required for GST registration process for different kinds of businesses and individuals:

Sole proprietorship business

As the name suggests, a sole proprietorship business is run by a single individual. If you are the sole proprietor of your business, you need these documents for GST registration:

  • Recent photograph
  • PAN Card
  • Aadhar Card
  • Address proof of your registered office
  • Copy of your bank statement(s) or a cancelled cheque

Partnership firm

A partnership firm is run by two or more persons, known as partners. If your business is a partnership firm, you need to furnish these documents for GST registration:

  • PAN card and Aadhar card of all the partners
  • Copy of the partnership deed
  • Address proof of the registered office and all the business partners
  • Bank statement or a cancelled cheque

Private limited company

Governed by the Companies Act 2013, a private limited company requires a minimum of two shareholders and two directors. For GST registration of private a private limited company, you need these documents:

  • PAN card of the company and its directors
  • Registration certificate of the company
  • You need to provide Memorandum of Association (MOA) and Articles of Association (AOA)
  • Aadhar card of all the directors
  • Address proof of the registered office
  • Proof of authorised signatory
  • A cancelled cheque or a copy of the bank statement

Hindu undivided family (HUF)

A unique type of business model found only in India, it comprises of family members with the karta or the head controlling the entity. In this case, the documents required are:

  • HUF PAN card
  • PAN card and Aadhar card of the karta
  • Address proof of the primary place of business
  • Copy of cancelled cheque or bank statement

Society, trust or club

To complete the GST registration process of a society, trust, club or an NGO, the documents needed are:

  • PAN card of the society, trust, club or NGO
  • Registration certificate
  • Photographs and PAN cards of all the promoters or partners
  • Address proof of the registered office
  • Proof of appointment of authorised signatory or letter of authorisation
  • Bank statement or a cancelled cheque

To register for GST, you need to visit the official GST portal. Use your PAN, e-mail id and mobile number to fill up the GST registration form and obtain a one-time password. After your PAN and OTP are verified, you need to upload the required documents on the portal.

After the verification of all the information, you get a unique 15-digit GST identification number known as GSTIN. Along with this, you are also issued a certificate of registration within 3 working days. Once you register for GST, you can avail its various benefits as outlined by the GST Act.