GST implies that tax is paid on the value of margin of goods & services at every stage of the production process. GST Registration is governed by GSTN. The GST (goods and service taxes) replaced several former taxes and levies which included: central excise duty, services tax, additional customs duty, surcharges, state-level value added tax and Octroi.

GST Registration Number is 15 Digit identification numbers which is based on the Pan Number and State code and allotted to each applicant. First two digit represent the state code and another 10 digit represent the Pan number of the applicant, One digit represent the entity code (Like Proprietorship firm or partnership firm , Private Limited etc, and other digit is Blank, Last digit represent check digit.

A person who is doing business in trading of goods or services has to register for GST if his annual turnover exceeds Rs. 20 lakhs or more, or Rs. 10 lakhs for businesses in any state of North-East India.

A person who is liable to be registered shall apply for registration in every such State, or Union Territory in which he is so liable, within 30 days from the date on which he becomes liable to registered.

A person having multiple business verticals in a State may obtain a separate registration for each business vertical.

A person may get himself registered voluntarily, and all provisions of this GST Act, as are applicable to a registered taxable person, shall apply to such person.

As per 23rd GST Council Meet on 10th November 2017

E-commerce sellers/aggregators need not register if total sales are less than Rs. 20 lakh. Notification No. 65/2017 – Central Tax dated 15.11.2017

As per 22nd GST Council meeting of 6th October 2017

Service providers providing inter-state services are exempted from registration if their annual turnover is below 20lakhs (10 lakhs for Special states. 20 lakhs for J&K)

Notification No. 7/2017 – Integrated Tax dated 14th September 2017

Job workers making inter-state supply of services to a registered person are exempted from registration if their turnover is below 20lakhs (10 lakhs for Special states).

REQUIRED DOCUMENTS FOR GST REGISTRATION

A.   IN CASE OF SOLE-PROPRIETORSHIP FIRM:-

1. Copy of the PAN card of an individual or Owner 

2. Address Proof of the proprietor i.e Copy of Passport (first & last page)/Voter’s I-Card /UID (Aadhar Card) /Driving Licence (any one of these).

Address proof of sole-proprietorship firm, if premises is.

Owned:-

• Address proof of the premises like Latest Electricity bill, Telephone bill etc.

Rental:-

• Copy of Rent agreement of the office premises from landlord.
• NOC from Landlord (required in stamp paper of Rs 10/- )
• Copy of ownership documents of landlord like electricity bill, telephone bill

3. Passport size of photograph of the proprietor (3 no’s)

5. Details of the top 5 commodities/services in which the dealer proposes to deal.

6.Valid Email ID & Telephone Number of the proprietor. 

7. Cancelled cheque with bank pass book (latest transaction) 

B.   IN CASE OF PARTNERSHIP FIRM:-

1. Photocopy of the PAN card of the Partnership firm(affixing the stamp along with partners signature)

2. Complete set of the Partnership deed.

3. Address proof of Partnership Firm, if premises is.

Owned:-

• Address proof of the premises like latest electricity bill, telephone bill, Bank statement etc.

Rental:-

• Copy of Rent agreement of the office premises from landlord.
• NOC from Landlord (required in stamp paper of Rs 10/- format enclosed)
• Copy of ownership documents of landlord like latest electricity bill, telephone bill, Bank statement etc.
• Rent Receipt.

4. Pan card of the partners(Signed by all the partners)

5.Address proof of the partners(Signed by all the partners)

6.Details of Bank Account of the partnership firm (Account Number, MICR Code, Name & Address i.e. copy of signed cancelled blank cheque)

7.Passport size of photograph of each partner (3 no’s)

8.Details of the top 5 commodities/services in which the dealer proposes to deal.

9.Valid Email ID & Telephone Number of the Partnership Firm and each partner.

11.Authorisation letter authorising a partner to deal in GST registration.

C.   IN CASE OF COMPANY:-

1. Photocopy of the PAN card of the Company (affixing the stamp along with director’s signature)

2. One copy of MOA/AOA of the company with stamp and signature of the directors in the first page, subscription sheet and last page.

3. Copy of certificate of incorporation of the company (Affixing the stamp along with director’s signature.

4. List of Directors as per MCA (Signatory details)

5. Address proof of Company, if premises is..

Owned:-

• Address proof of the premises like Latest Electricity bill, Telephone bill, Bank statement etc.

Rental:-

• Copy of Rent agreement of the office premises from landlord.
• NOC from Landlord (required in stamp paper of Rs 10/- format enclosed)
• Copy of ownership documents of landlord like electricity bill, telephone bill, Bank statement etc.

6. Pan card of the each directors (self attested with company stamp)

7. Address proof of the each directors (self attested with company stamp)

8. Resolutions passed by the Board of Directors for authorized person at meeting (On the letter head of the Company)

9. Details of Bank Account of the company (Account Number, MICR Code, Name & Address i.e. copy of signed cancelled blank cheque).

10. Passport size of photograph of each director (1 no)

12.Details of the top 5 commodities/services in which the dealer proposes to deal.

13. Valid Email ID & Telephone Number of the Company and all the Directors.

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