The GST documents required

What are the required documents to be issued under GST?

Before learning about what GST documents are required let’s us learn what is GST. GST is a good and service taxation which filters all the indirect tax and bring uniformity in the tax. GST reduces the complicated structure of taxation and other rules that makes the taxation complicated. There are many indirect taxes that leads to the tax rate higher but GST filters all the indirect tax and reduces it to only what you require to pay. It also gives a clear view of what you are paying for and how much you are paying. GST will replace all the indirect taxes except for the customs, stamp duty, property taxes, which will reduce the cost of tax to minimum by eliminating tax on tax and many indirect taxes that are put on the line up of the tax chain. The state and the central tax rate becomes uniform making the things simpler for trade import and export. This will change the country into one market and that is going to turn things into much easier.
Moving to GST is the best solution for reducing the cost of tax in your business and moving to a GST ready software can make all your complications a simpler way to handle your business by reducing expense on taxation and tax.

In order to register for GST there are several GST documents that are required and they are as given below:

How to register for GST?

If a business is having a turnover of above 20 lakhs. The suppliers that need to register mandatorily for GST are:
• Interstate suppliers
• Casual and non-resident taxable person
• Business liable to pay taxes under reverse charge
• Agents supplying on behalf of taxable person
• Input service distributor
• Ecommerce sellers
• Online information database access
• Retrieval services from outside India to an unregistered person
• Agitator supplying services under his brand name
• Person responsible to deduct TDS
Registration steps:
Step1
1. Fill the GST form and get registration 01
2. Provide your pan card number, phone number, email id and submit the form
3. After the verification you will receive an OTP and a verification number on your mobile and email id
4. Fill the part B of GST registration
5. Specify the application number
6. Attach other requirements with the form
7. Photographs, business, managing trustee, etc and authorized signatory
Step2
Constitution of taxpayer (GST documents)
1. Partnership deed
2. Registration certificate
3. Other proof of constitution
4. Proof of principal
5. Additional proof of business
For own premises (GST documents)
Any document of proof in support of ownership of the premises like latest property tax received, municipal khata copy, electricity bill.
For rented premises
Copy of rent, lease agreement along with owner’s documents like latest property tax receipts, municipal khata copy or copy of EB.
Bank account related proof
Scanned copy of first page of bank pass book, bank statement.
Authorization forms
Authorization copy, resolution of managing committee or board of directors in the formation required or mentioned.
Step 3
Incase more information is required form number 3 of GST will be issued to you. Provide the information required in the 4th form within 7 days from the day you received form 3.
Step 4
If all the required information has been provided in 1st and 4th form the GST certificate will be issued within 3 days in form 6 from the date of receipt of form 1st or 4th.
If your business is old or already exists registration in Tax or VAT your business will have to apply in GST by default. Any business registered with state or central tax will be auto moved to GST and the GST provisional certificate will be provided in GST Form 21.
Within 6 months the business owners are requested to submit filling the form GST 20 along with all the information required and prescribed. If the information and data provided are satisfactory the certification will be provided in GST form 6.

Here are the complete GST documents that are required apart for the registration documents :

Documents required for sole proprietorship/individual
1. Constitution of business:
Partnership deed jpg pdf 1 mb
Registration certificate jpg, pdf 1 mb
Memorandum of association and articles of association jpg, pdf 1 mb
Bye-laws of society jpg, pdf, 1 mb
Tax paid receipt jpg, pdf, 100 kb
Municipal khata copy jpg, pdf 100 ka
Electricity bill jpg, pdf, 100 ka

2. Principles places of business
Rent/lease agreement jpg, pdf 200 kb
Consent letter jpg, pdf 100 kb
Any other certificate or document issued by government jpg, pdf 100 kb
Any other certificate or record from government department jpg, pdf 100 kb
Bank statement jpg pdf 500 kb

3. Details of authorized signatory
Letter off authorization jpg, pdf 100 kb
Copy of resolution passed by BOD managing committee jpg, pdf 100 kb

4. Details of bank accounts
First page of pass book jpg, pdf 100 kb
Bank statement jpg, pdf 500 kb
5. Photo jpg, 100 kb

6. Others
Any other reason documents jpg, pdf 1 mb

Any supporting documents jpg, pdf 1 mb

Sumathi

I’m a tax expert with over 10 years of professional experience. I’ve gained practical insights on GST and other Taxes during my tenture as a Tax expert and GST Trainer in Reach Accountant.