The Check-List of documents required for Goods and Services Tax (GST) Registration are noted below for ready reference:-
1. Taxpayers Constitution Documents:-
a) PAN Card – Self Attested
b) Constitution Certificate of the Tax Payer viz. Partnership Deed, AOA/ MOA, Registration Certificate or Other Proof of Constitution
2. Documents of the Proprietor/ Partners or Directors (as applicable):-
a) ID Proof – DL/ Voter ID/ Aadhar Card/ Passport – Self Certified
b) DIN number of Directors in case of Companies
c) Passport Photo
d) E-mail ID’s
e) Mobile Number
3. Business Address Proof – Principal Place:-
FOR OWN PROPERTY : Ownership Proof e.g. Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc. [if Property in the name of close relative (i.e. father/mother etc.) than a No Objection Certificate from the legal owner is also required];
FOR RENTED PREMISES : Rent Agreement + Ownership proof of the owner (Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc) – Self Certified
4. Cancelled Cheque bearing pre-printed name of the applicant and A/c. No. – Duly singed & First Page of Bank Account having Name of Business Concern, Account No., IFSC Code
5. Business Address Proof – Additional Place of Business, Godown, Warehouse (if any):-
FOR OWN PROPERTY : Ownership Proof e.g. Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc. [if Property in the name of close relative (i.e. father/mother etc.) than a No Objection Certificate from the legal owner is also required];
FOR RENTED PREMISES : Rent Agreement + Ownership proof of the owner (Latest Electricity Bill not older than 3 months, Latest Telephone Bill not older than 3 months, Registry Paper etc) – Self Certified
6. Other Existing Registrations (if any) under VAT/ Central Excise/Service Tax/Luxury Tax/ Entertainment Tax etc. – Copy of Registration Certificate – Self Certified
7. Contact Details of the Business for GST Administration:-
a) Land Line Number;
b) Mobile Number; and
c) E-Mail ID
8. For Companies Only:-
a) Board Resolution for Authorised Representative/ Signatory for GST Purpose;
b) In case if the Authorised Representative is other than a Director, then his (i) Mobile Number; (ii) E-Mail ID; (iii) Passport Photo and (iv) ID Proof – DL/ Voter ID/ Aadhar Card/ Passport (Self Attested)
9. Power of Attorney