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Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax
etc.)
Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 10
Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
Casual taxable person / Non-Resident taxable person
Agents of a supplier & Input service distributor
Those paying tax under the reverse charge mechanism
Person who supplies via e-commerce aggregator
Every e-commerce aggregator
Person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a
registered taxable person
*CBIC has notified the increase in threshold turnover from Rs 20 lakhs to Rs
40 lakhs.
Documents Required for GST Registration
PAN of the Applicant
Aadhaar card
Proof of business registration or Incorporation certificate
Identity and Address proof of Promoters/Director with Photographs
Address proof of the place of business
Bank Account statement/Cancelled cheque
Digital Signature
Letter of Authorization/Board Resolution for Authorized Signatory
GST Registration Process
The GST Registration looks like this:
The applicant needs to submit his PAN, Mobile number
and E-mail address in Part Aof Form GST REG-
01 on GSTN Portal.
The PAN is then verified on the GSTN Portal while the
Mobile number and the E-mail address are verified
through an OTP (One-time-password). An
acknowledgment will be issued to the applicant in the
Form GST REG-02.
The Applicant then needs to fill the Part B of Form GST
REG-01 and specify the application reference number.
The form can be submitted after attaching the required
documents. The authentication would be done by
signature through DSC or E-Signature.
If any additional information is required, Form GST
REG-03 will be issued. The Applicant needs to respond
in Form GST REG-04 with the required information
within 7 working days from the date of the receipt of
Form GST REG-03.
If applicant has provided all the required information
via Form GST REG-01 or Form GST REG-04, the
registration certificate in Form GST REG-06 for the
principal place of the business as well as for every
additional place of business will be issued. If, however,
the details submitted are not satisfactorily, the
registration application will be rejected using Form GST
REG-05.
The applicant who is required to deduct TDS or
collect TCS shall, however, submit an application in
Form GST REG-07 for the purpose of registration.
Penalty for not registering under GST