GST registration is a 15-digit unique PAN-based identification number also called GSTN allotted by the respective Goods and Service Tax Department.
To get a new GST number from the GST department, the GST application form in GSTR-1 is to be submitted online on the GST portal GST.gov.in
Approval of GST registration application is primarily based on documents and details submitted in the application for GST registration.
Based on our experience with the submission and approval of applications to register GST in Chennai, a detailed list of documents required for GST registration along with complete details are discussed here.
Documents required for GST registration of proprietorship firm or individual business.
- PAN card of proprietor
- Aadhaar card of the proprietor
- Latest passport-size photograph
- Supporting documents for business address
- In case the business premises are rented, a valid and active rental agreement is required along with the latest electricity bill.
- Where the property is owned by the proprietor, sale deed along with latest EB bill is required.
- In case the property is held jointly by the proprietor or any of the relative, then a properly drafted consent letter along no objection certificate should be attached.
- Permanent mobile no and E-Mail ID of proprietor and business
Documents required for partnership firm GST registration
- PAN card of all partners
- Aadhaar card of all partners
- PAN of partnership firm
- Partnership deed
- Mobile no and e mail id of all partners
- Mobile no and e-mail id of business
- Business address proof
- In case of the business premises is rented, a valid and active rental agreement in favour of partnership firm represented by its partner required along with latest electricity bill.
- In case the business premises is registered in the name of the partnership firm, then sale deed along with latest electricity bill is required.
8. Authorisation letter in favour of any one partner to be duly signed by all the existing partners.
What are the documents required for private limited company GST registration ?
- PAN card of Private limited company
- Certificate of Incorporation
- PAN card of all directors
- Aadhaar card of all directors
- Permanent mobile no and e mail id for private limited company
- Permanent mobile no and e mail id of all the directors
- Business address proof document
Rental agreement is favour of private limited company clearly mentioning full name of the company should be executed by any one of the director with the legal owner of the business address.
- In case the property in which the private limited company is situated is owned by the company, then sale deed shall be submitted.
- In both the above case, Latest electricity bill in the name of legal owner of the property should be provided.
8. Authorisation letter to apply GST registration or board resolution shall be provided in favour of any one of the director shall be provided
Details required for GST registration
Along with above-mentioned documents required for different types of enterprises, common details which are required to be submitted for GST registration is provided below
- State Jurisdiction and central jurisdiction for submission of application, this can be obtained from Know your state GST circle (Link https://ctd.tn.gov.in/know-your-circle ) for Tamil Nadu state jurisdiction and for central jurisdiction can be obtained from https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris
- Details of HSN code in case of trading in goods, details of SAC code in case of supply of services
- Details on Nature of business such as, wholesale, retail, manufacturer, works contractor, imports, exports, supplier of services, works contractor etc shall be provided.
- GEO tagging of business address
- Details of OTHER government registration and GST registration already registered
Frequently asked questions regarding documents and details required for GST registration
1. My current address is different from Aadhaar address can I apply for GST registration ?
There is no physical verification of personal address of proprietor or partner or director, so the fact of different address is not relevant for approval of GST registration, but address details should be consistent in all places of applications.
2. Do I need witness details for rental agreement ?
Rental agreement is legal document and the details of all witness such as name, complete address, mobile no shall be provided in rental agreement.
3. Can we use rental agreement executed in business owner name for GST registration ?
Rental agreement should be in favour of business name and should be represented by its proprietor or partner or director, if the rental agreement is executed in personal name it will be considered as the premises is rented for personal use and GST will not be approved
4. Can we apply GST registration using residential premises ?
Yes, there is no restriction on use of residential premises to apply GST registration for carrying on business, the structure or classification of premises is not relevant, however the rental agreement should clearly state that is rented for commercial purpose.
In some cases it will be obvious from the location of the premises that it cannot be used for business purpose for practical reasons, in such cases alternative option shall be analysed.
5. Officer sent notice asking property owner Aadhaar card for approval of GST registration ?
Based on the risk assessment profile of the applicant and nature of business, location of premises, additional documents can be asked in order to avoid approval of fake GST registration.
6. Can I submit unregistered rental agreement executed for period more than 11 months ?
No, as per the Tamil Nadu government registration rules, rental agreement executed for 12 months or more is valid only if registered, so unregistered agreement for period exceeding 12 months is invalid. In general, as unregistered rental agreement is executed for 11 months as common practice in Chennai.
7. There is no complete address in electric bill can I submit the same for GST approval ?
No, Electricity bill should contain full address of the business address, and it should match completely with the rental agreement or sale deed.
8. I am the proprietor of the business and my personal address is same as business address, how can I apply GST registration ?
In most of the cases there will be common address for the business owner and business in such case where query is raised, it is advisable to provide satisfactory explanation to the officer through explanation statement or through direct visit of the concerned officer.