Everything about GST registration in India – Practical Points in detail

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:

• Photograph
• Constitution of taxpayer (COI, Partnership deed, etc.)
• Proof of principal/additional place of business
• Bank Account related Proof

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:

• Enter the name of the taxpayer as recorded on PAN of the business. In the case of proprietorship concern, enter the name of proprietor at Legal Name and mention PAN of the proprietor. PAN shall be verified with Income Tax database.
   
• Applicant need to upload scanned copy of the declaration signed by the proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

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.