GST Registration

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Documents Required for GST Registration:

For Sole Proprietorship / Individual

  • • Aadhaar card, PAN card, and a photograph of the sole proprietor
  • • Details of Bank account- Bank statement or a canceled cheque
  • • Office address proof:
    • • Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal khata
    • • Rented office – Rent agreement and NOC (No objection certificate) from the owner.

For Partnership deed/LLP Agreement

  • • Aadhaar card, PAN card, Photograph of all partners.
  • • Details of Bank such as a copy of canceled cheque or bank statement
  • • Proof of address of Principal place of business and additional place of business :
    • • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax receipt
    • • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • • In case of LLP- Registration Certificate of the LLP, Copy of board resolution Appointment Proof of authorized signatory- letter of authorization

For Private limited/Public limited/One person company

  • • Company’s PAN card
  • • Certificate of Registration
  • • MOA (Memorandum of Association) /AOA (Articles of Association)
  • • Aadhar card, PAN card, a photograph of all Directors
  • • Details of Bank- bank statement or a canceled cheque
  • • Proof of Address of Principal place of business and additional place of business:-
    • • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • • Appointment Proof of authorized signatory- letter of authorization

For HUF

  • • A copy of PAN card of HUF
  • • Aadhar card of Karta
  • • Photograph
  • • Proof of Address of Principal place of business and additional place of business:-
    • • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • • Details of Bank- bank statement or a copy of a cancelled cheque

For Society or Trust or Club

  • • Pan Card of society/Club/Trust
  • • Certificate of Registration
  • • PAN Card and Photo of Promotor/ Partners
  • • Details of Bank- a copy of canceled cheque or bank statement
  • • Proof of Address of registered office :
    • • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • • Appointment Proof of authorized signatory- letter of authorization

Penalties of Non-Compliance

  • • All GST Returns must be filed by the 20th of the following month. There are strict laws under the GST Act for non-compliance with the Rules & Regulations.
  • • Penalty for Not Getting GST Registration, when a business is coming under the purview. The penalty is 100% of the tax amount if the offender has not filed for GST registration and intends to purposefully avoid it. The amount is the tax as applicable. Or Rs. 10,000, whichever is higher.
  • • A penalty of 100% tax due or Rs. 10,000, whichever is higher, is also applicable to those who choose Composition Scheme despite not being eligible to it.
  • • Any offender not paying his due tax or making short payments (genuine errors) is liable to pay a penalty of 10% of the tax amount. This amount cannot be less than Rs 10,000.
  • • A person guilty of not providing the GST invoice is liable to be charged 100% tax due or Rs. 10,000. Whichever is higher.
  • • An offender will be charged a fine of Rs. 25,000 for incorrect invoicing.
  • • If a person has not filed for unpaid tax, there is a penalty of Rs. 50 per day. Rs. 20 per day if he was to file for NIL returns. And the maximum amount must not exceed Rs. 5,000.
  • • There is also a provision of the penalty by a jail term for tax offenders to commit fraud.