GST Registration

• For Proprietors: PAN, Aadhaar, business address proof, and bank details.
• For Companies: PAN, incorporation certificate, MOA/AOA, and board resolution.
• For Partnerships: PAN, partnership deed, and address proof of all partners.
• Business Proof: Rent agreement, utility bill, or NOC from the landlord.
• Digital Signature: Required for electronic verification.

1. Annual Turnover Thresholds

• For Goods:
  • ₹40 lakhs for businesses in most states.
  • ₹20 lakhs for businesses in special category states (e.g., Mizoram, Tripura, Nagaland).
• For Services:
  • ₹20 lakhs for businesses in most states.
  • ₹10 lakhs for businesses in special category states.

2. Mandatory Registration Categories

• Businesses making inter-state supply of goods or services.
• E-commerce operators and aggregators.
• Casual taxable persons or non-resident taxable persons.
• Taxpayers under the reverse charge mechanism.
• Input Service Distributors (ISD) and businesses deducting TDS under GST.

3. Voluntary Registration

Businesses below the threshold limits can opt for voluntary registration to avail benefits such as claiming Input Tax Credit (ITC) and enhancing business credibility.

1. For Sole Proprietors

• PAN Card: Permanent Account Number (PAN) of the proprietor.
• Aadhaar Card: Aadhaar for identity verification.
• Address Proof of Business:
  • Rent Agreement or Lease Agreement (if rented).
  • Utility Bill (electricity, water, or gas, not older than 2 months).
  • NOC from the property owner (if operating from rented premises).
• Bank Account Proof: Cancelled cheque, passbook copy, or bank statement.
• Passport-Sized Photograph: Recent photograph of the proprietor.

2. For Partnerships

• PAN Card: PAN of the partnership firm.
• Partnership Deed: Signed and notarized partnership agreement.
• Identity and Address Proof of Partners: Aadhaar, Voter ID, or Driving License.
• Business Address Proof:
  • Ownership Proof (Sale Deed or Property Tax Receipt).
  • Utility Bill or Rent Agreement with NOC (for rented premises).
• Bank Account Proof: Cancelled cheque or bank statement of the partnership firm.
• Digital Signature Certificate (DSC): Required for filing the application.

3. For Companies

• PAN Card: PAN of the company.
• Certificate of Incorporation: Issued by the Ministry of Corporate Affairs (MCA).
• MOA and AOA: Memorandum of Association (MOA) and Articles of Association (AOA).
• Board Resolution: Authorizing a director to apply for GST.
• Identity and Address Proof of Directors: Aadhaar, Passport, or Driving License.
• Business Address Proof:
  • Ownership Proof (Sale Deed, Property Tax Receipt).
  • Utility Bill or Rent Agreement with NOC for rented premises.
• Bank Account Proof: Cancelled cheque, passbook copy, or bank statement in the company's name.
• Digital Signature Certificate (DSC): Class 3 DSC for authorized signatory.

4. For LLPs

• PAN Card: PAN of the LLP.
• Certificate of Incorporation: Issued by the Registrar of Companies.
• LLP Agreement: Signed and notarized agreement.
• Identity and Address Proof of Partners: Aadhaar, Passport, or Voter ID.
• Business Address Proof:
  • Ownership Proof or Rent Agreement (with NOC).
  • Utility Bill not older than 2 months.
• Bank Account Proof: Cancelled cheque or bank statement of the LLP.
• Digital Signature Certificate (DSC): Required for partners or authorized signatory.

5. For Casual Taxable Persons and Non-Residents

• PAN Card: Mandatory for casual taxable persons (not applicable for non-residents).
• Passport: For non-resident individuals.
• Business Address Proof: Utility bill, rent agreement, or NOC from the landlord.
• Bank Account Proof: Indian bank account proof for refunds (if applicable).
• Letter of Authorization: Authorizing an individual to act as an authorized signatory.
• Digital Signature Certificate (DSC): Mandatory for non-residents.