Documets required to file gst registration
The specific documents required for GST (Goods and Services Tax) registration can vary based on the nature and type of the entity applying for registration. Different entities, such as individuals, companies, partnerships, and trusts, may have distinct requirements. Here is a breakdown of documents based on different types of entities:
For Individuals (Sole Proprietorship):
- PAN (Permanent Account Number) of the Individual:
– Photocopy of the PAN card.
- Identity and Address Proof of the Individual:
– Passport, Aadhar card, Voter ID, or any other government-issued identity document.
– Utility bills or bank statements as proof of address.
- Photographs:
– Passport-sized photographs of the individual.
- Business Premises Documents:
– Rental agreement or ownership document of the business premises.
– Utility bills for the business premises.
For Companies:
- Certificate of Incorporation:
– Certificate of Incorporation issued by the Registrar of Companies.
- Memorandum & Articles of Association:
– Copies of the Memorandum and Articles of Association of the company.
- PAN (Permanent Account Number) of the Company:
– Photocopy of the PAN card.
- Identity and Address Proof of Directors:
– Passport, Aadhar card, Voter ID, or any other government-issued identity document.
– Utility bills or bank statements as proof of address.
- Board Resolution:
– Board resolution authorizing a director to sign and submit the GST application.
- Photographs:
– Passport-sized photographs of the authorized signatory.
- Business Premises Documents:
– Rental agreement or ownership document of the business premises.
– Utility bills for the business premises.
For Partnerships:
- Partnership Deed:
– Copy of the Partnership Deed.
- PAN (Permanent Account Number) of the Partnership:
– Photocopy of the PAN card
- Identity and Address Proof of Partners:
– Passport, Aadhar card, Voter ID, or any other government-issued identity document.
– Utility bills or bank statements as proof of address.
- Photographs:
– Passport-sized photographs of the partners.
- Business Premises Documents:
– Rental agreement or ownership document of the business premises.
– Utility bills for the business premises.
For Trusts and NGOs:
- Trust Deed:
– Copy of the Trust Deed.
- PAN (Permanent Account Number) of the Trust:
– Photocopy of the PAN card.
- Identity and Address Proof of Trustees:
– Passport, Aadhar card, Voter ID, or any other government-issued identity document.
– Utility bills or bank statements as proof of address.
- Photographs:
– Passport-sized photographs of the trustees.
- Business Premises Documents:
– Rental agreement or ownership document of the business premises.
– Utility bills for the business premises.
Common Documents for All Entities:
- Bank Account Details:
– Bank statement or canceled cheque showing the name of the account holder, account number, and the IFSC code.
- Authorization Letter:
– In case the application is filed by an authorized signatory, an authorization letter empowering the signatory.
- Digital Signature:
– Some jurisdictions may require a digital signature for GST registration.
- Business Turnover Details:
– Documents supporting the turnover of the business, such as audited financial statements or bank statements.
- Business Activity Details:
– Description of the main business activities and the goods or services supplied.
These are the documents required to file gst registration and Always refer to the latest guidelines and requirements provided by the tax authorities in your jurisdiction, as these can change over time. Additionally, it’s advisable to seek professional advice like LEGATO BUSINESS SOLUTION LLP to ensure accurate and timely compliance with GST regulations.