Eleanor Finch
The Goods and Services Tax (GST) registration process in India requires businesses to submit a variety of documents, depending on the type of business (e.g., sole proprietorship, partnership, or company) and the nature of business activities. One crucial aspect of GST registration is providing proof of the business's constitution, which involves submitting documents that establish the identity and authenticity of the business and its authorised individuals. This includes documents such as the PAN card, business registration or incorporation certificate, identity proof, photographs, address proof of the business and its authorised individuals, and bank account details. The specific requirements may vary based on the business structure and the category of GST registration being sought.
| Characteristics | Values |
|---|---|
| GST registration number | A unique 15-digit number provided by tax authorities to monitor tax payments and compliance |
| Required documents | PAN card, business registration certificate, identification proof, photographs, residential proof for authorised individuals, business address proof, bank statements, digital signature of authorised signee, incorporation certificate, passport with visa details, unique registration number from the government of the country where the entity is incorporated outside India, etc. |
| Aadhaar authentication | Yes/No – if yes, at least one person must be selected for Aadhaar authentication |
| Composition Levy | Yes/No – a regular taxpayer can opt for the Composition Levy if their expected turnover will remain below the threshold limit specified |
| Date of commencement of business | Selected using a calendar |
| Date on which liability to register arises | Selected using a calendar |
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What You'll Learn
Bank account details
The Goods and Services Tax (GST) is an indirect tax levied in India, subsuming various other taxes such as service tax, VAT, excise duty, and customs duty into a single tax system. A GST registration number is mandatory for entities supplying goods and services across states with an annual aggregate turnover of over INR 40 lakhs/20 lakhs.
When it comes to providing bank account details as proof of the constitution of a business in GST, it is important to note that while bank account details are not mandatory at the time of applying for GST registration, they can be added later by filing an amendment application during the first login. To update the bank account details used to operate the business, the following documents can be provided:
- A copy of a cancelled cheque, or the first and last pages of the passbook or bank statement. These must be uploaded in JPEG or PDF format with a maximum file size of 100 KB.
- The Indian Financial System Code (IFSC) for the account.
- Details of up to 10 bank accounts can be provided.
It is worth noting that the requirements for GST registration vary depending on the type of business and the specific GST registration sought. For instance, for LLPs and companies, having the digital signature of the authorized signatory is crucial, whereas non-resident businesses must provide a scanned copy of their passport with visa details.
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Address proof
For example, if the business is located in a place owned by the company, a document showing proof of ownership of the premises, such as a recent property tax receipt, a copy of the municipal khata, or a copy of an electricity bill, should be provided. If the property is owned, an ownership deed or document is also required.
If the business is located in a leased or rented property, a lease or rental agreement must be submitted along with any one of the following: a water bill or similar document recognised under local/state laws clearly showing that you own the premise, an ownership deed/document, or a consent letter/NOC from the owner (in the case of consent arrangement or shared property).
In the case of a consent premise owned by a relative or someone else, the owner's consent letter on plain paper, their identity proof, and any one ownership document should be uploaded. If the premise is in a special economic zone (SEZ), necessary documents or certificates issued by the Government of India related to SEZ status must be uploaded.
For additional places of business, proof of each place in the state must be provided as well.
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Digital signature of authorised signee
A Digital Signature Certificate (DSC) is a safe digital key issued by the certifying authorities to authenticate the certificate holder's identity. It is used to electronically sign documents, acting as a substitute for a physical handwritten signature.
DSCs are mandatory for all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (LLPs) when filing GST returns. This includes all invoices, credit and debit notes, and other documents submitted to the Government, including GST registration applications or documents uploaded to the GST common portal.
To register a DSC on the GST portal, the 'emSigner' utility must be installed. The utility can be downloaded from the 'Register DSC' page on the official GST web portal. Once logged in, click on the username on the top right of the post-login landing page, then select 'My Profile' from the dropdown list. On the 'My Profile' landing page, click on the 'Register/Update DSC' link under the 'Quick Links' section. Attach your DSC dongle and open the emSigner utility. A dropdown list will appear, displaying the PANs of all the authorised signatories.
It is important to note that only individuals registered as authorised signatories of an organization on the GST portal can sign and file the Good and Service Tax returns using a DSC. The authorised signatory is typically the Proprietor or the individual himself. If the authorised signatory is absent from India, someone duly authorised by them can be the authorised signatory.
The digital signature is also one of the optional parameters when it comes to e-invoicing. After generating an invoice in the prescribed JSON format, the supplier must log in to the Invoice Registration Portal (IRP) and attach the JSON. The IRP will then generate the hash (Invoice Registration Number or IRN) and digitally sign the JSON if it is deemed valid.
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Incorporation certificate
An incorporation certificate is a legal document that confirms the formation and legal existence of a business. It is issued by the state government or, in some cases, by a non-governmental entity or corporation. In the context of Goods and Services Tax (GST) registration, an incorporation certificate is used as proof of the constitution of a business. This certificate is provided by the Ministry of Corporate Affairs and is an important document for LLPs, companies, composition dealers, government departments, and Input Service Distributor (ISD) registrations.
The specific requirements for GST registration may vary depending on the type of business and the nature of its activities. For example, online service providers without a physical place of business in India may need a Clearance Certificate from the Government of India or a trade license from their operating country. Retired government officials enrolling as GST practitioners must provide a copy of their pension certificates. Non-residents occasionally supplying taxable goods and services in India need to submit a scanned copy of their passport with visa details.
To obtain GST registration, businesses typically need to provide bank account details and address proof. Bank account details can include a copy of a cancelled cheque, relevant pages from a passbook, or a bank statement. Address proof can be established through various documents, such as a water bill, property tax receipt, municipal khata, electricity bill, ownership deed, or lease/rent agreement.
It's important to note that the process of registering a new company may involve additional steps and requirements. For instance, the proposed company name must be approved, and the company's articles of association must be provided. The founder members and directors of the company may also need to sign specific consent forms.
Overall, the incorporation certificate is a crucial document that serves as evidence of a company's legal formation and existence. It plays a significant role in the GST registration process, particularly for specific types of businesses, and is supported by other relevant documentation.
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Identification proof
The types of identification proof required for GST registration vary depending on the nature of the business and the type of GST registration being sought.
For LLPs and companies, the digital signature of the authorised person signing the GST application is required. This signature acts as a mark of identity, confirming that the person signing is who they say they are and that they consent to the registration.
In terms of business constitution, an incorporation certificate provided by the Ministry of Corporate Affairs is used as proof of the constitution of the business. This is particularly important for GST registration as a composition dealer, government department, or Input Service Distributor (ISD).
For non-resident businesses occasionally supplying taxable goods and services in India, a scanned copy of the passport and visa details of the applicant is required. If the business is incorporated outside of India, a unique registration number from the country's government must also be provided.
Online service providers without a place of business in India will need a Clearance Certificate from the Government of India or a trade license from the country in which they operate.
Retired government officials enrolling as GST practitioners must provide a copy of their pension certificate.
A Memorandum of Association (MOA) is also a legal document that defines the constitution of a company, including its name, address, shareholders, and share distribution.
For consent premises owned by someone else, the owner's consent letter, identity proof, and an ownership document must be provided.
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Frequently asked questions
Proof of the constitution of a business in GST is a set of documents that are required for GST registration. These documents vary depending on the type of business, such as sole proprietorships, partnerships, or companies.
Some of the main documents required for GST registration are a PAN card, business registration certificate, identification proof, photographs, residential proof for authorised individuals, business address proof, and bank statements.
A PAN card is a Permanent Account Number card. It is a unique 15-digit number issued by the Indian Income Tax Department.
GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit number provided by tax authorities to monitor tax payments and ensure compliance.
GST registration is mandatory for businesses whose annual turnover exceeds a certain threshold, or for those engaged in interstate trade, e-commerce, or specific types of supply. It allows businesses to collect GST from customers, claim input tax credits, and maintain legal compliance.
