GST REGISTRATION

Registration under GST Law

In any tax system registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input tax credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input tax credit of tax paid by him/ her.

Benefits of GST Registration

Legal Recognition

One is legally recognized as supplier of goods or services.

Legal Authorisation

One is legally authorized to collect tax from his customers and pass on the credit of the taxes paid on the goods or services supplied to the purchasers/
recipients.

Input Tax Credit Benefits

He can claim input tax credit of taxes paid and can utilize the same for payment of taxes due on supply of goods or services.

Documents Required

Digital Signature (DSC of Partners or Directors, in case of LLP and Company only)
Photograph (Copy of passport size photograph of the Proprietor/ Partners /Directors)
Entity’s PAN Card (A copy of PAN Card of business entity)
PAN & Aadhar Card (A copy of Aadhar Card of Proprietor/ Partners/ Directors)
Business Address Proof (Latest Electricity bill/ Any Tax paid bill/ Municipal Khata Copy)
Rent Agreement (If place is rented, rent agreement is mandatory, else consent letter is sufficient)
Bank details (Latest Bank Statement/ Copy of cancelled cheque/ copy of first page of passbook)
Certificate of Registration (Entity should provide registration certificate with MoA- AoA / LLP Agreement or Partnership Deed as applicable)