Q.

1
Compute GST & late fees payable from following details for all 3 months.

Q2. What documents are required for GST registration?

Documents needed for GST registration include

 PAN Card

 Photograph of the owner

 Phone number and Email id

 Proof of address

 Bank account details

The documents required depend on the business or type of GST registration

process. For example, a sole proprietor/ individual, a partnership firm, and
a company must procure different types of documents for registration.

In this article, Amazon will help you simplify your GST registration with a
definitive checklist of all the documents for the GST registration.
Common Documents
Regardless of the nature of the business or the type of GST registration,
there are certain common documents that you will need to fill out the GST
registration form:
1. PAN Card
Any form of GST registration will require the PAN (Permanent Account
Number) of the authorized signatories/applicant (Directors, Partners,
Proprietors, etc.) An Aadhar card is also an important document for GST
registration of individuals or sole proprietors, in addition to the owner’s
PAN card. For companies (private and public) or Hindu Undivided
Families (HUF), a special PAN card of the Company or the HUF must be
provided instead.
2. Photograph of Owner/Authorized Signatories
Passport sized photos of all owners, partners, and authorized signatories
are a must for GST registration. In the case of online applications, these
photos should be uploaded in JPEG format, with a maximum size of
100KB.
3. Phone Number & Email ID
A valid contact number along with an email address for the Primary
Authorized Signatory is required during the GST registration process. As a
source of contact and updates on the status of your registration, this
information is an essential part of any GST registration checklist.
4. Proof of Place of Business
A Principal Place of Business is the central location from where a taxpayer's
business is conducted and the business's records and accounts are stored.
When establishing address proof for GST registration, any of the following
documents can be used:
• Any document that shows proof of ownership for the premises, such as a
recent property tax receipt, a copy of the municipal khata or a copy of an
electricity bill.
• In the case of owned property, the ownership deed/document.
• Any copy of a valid rent or lease agreement (as required).
• For additional places of business, the requisite proof of each place in the
state must be provided as well.
5. Bank Account Details
Bank Account details are not mandatory at the time of applying for GST
registration. It can be subsequently added by filing an amendment
application at the time of the first login. The following documents can be
provided to update the bank accounts details that are used to run the
business.
• A copy of a cancelled cheque, the first and last pages of your passbook, or
a bank statement.
• The Indian Financial System Code (IFSC) for the account.
• The details of up to 10 bank accounts can be provided for this process.
Specific Documents based on Business Classes
HSN codes of 8 digits are mandatory in case of export and imports of
goods.
1. List of Goods & Services
For Traders and Service Providers, a concise list of the goods and services
that they are providing is required. This is important for the government to
undertake a taxable supply on goods and services. The taxpayer must provide
details of the top 5 goods and services supplied by the applicant
2. Proof of Appointment for Authorized Signatories
This document will be used to establish proof of appointment for all
authorized signatories. Any letter of authorization or a copy of a board
resolution will be enough for GST registration.
3. Digital Signatures
For LLPs and companies, having the digital signature of the authorized
signee for the GST application is very important. This will be used as a
mark of validity to show that the authorized person/s are who they claim to
be and provide their consent for the registration process.
4. Incorporation Certificate
An incorporation certificate that is provided by the Ministry of Corporate
Affairs is used as proof for the constitution of business. When applying for
GST registration as composition dealers, government departments, and
Input Service Distributor (ISD) registrations this is an important document
to keep a note of in the GST registration checklist.
5. VISA and Passport Details
For non-residents who occasionally undertake the taxable supply of goods
and services in India, a scanned copy of their passport with Visa Details is
needed for GST registration. If the business entity is incorporated outside
India, a unique registration number that the Government of that country
uses to identify the entity must also be provided.
6. Clearance Certificates and Trade Licenses
For online service providers who do not have any place of business in India,
the GST registration process will require either a Clearance certificate
issued by the Government of India or a trade license issued by the country
from where their business operates. However, a certificate of incorporation
that is issued by India or any other foreign company may also be provided
in some cases.
7. Pension Certificate
In the special case of retired government officials who may be enrolling as
GST practitioners, a copy of the pension certificate must be provided during
the GST registration process.
8. Memorandum of Association
A Memorandum of Association (MOA) is a legal document that defines the
constitution of a company, describing the company’s name, registered
address, names of its shareholders and the distribution of its shares.