• GST SERVICE REGISTRATION

GOODS & SERVICE TAX REGISTRATION

GST is the biggest tax reform in India. GST is a single tax on the supply of goods and services. It is a destination based tax. GST will subsume Central Excise Law, Service Tax Law, VAT, Entry Tax, Octroi, etc. Under the new GST regime, all entities involved in buying or selling goods or providing services or both are required to register for GST. Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalised. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover.

-GST Registration Mandatory to register under GST when annual turnover exceeds Rs. 20( NER State in Rs.10 lakh in a year)(supply and Goods service).

-Assessee making inter-state supply of goods or services.

-Casual Taxable Person/ Non-Resident taxable Person.

-Assessee who pays tax under reverse charge mechanism.

- Agent of person who act on behalf of suppliers.

- E-Commerce operator or aggregator supplying services in India.

- Person who supplies via e-commerce operator.

-Person deducting TDS under GST.

-Input Service distributors.

DOCUMENTS  REQUIRED FOR GST REGISTRATION

Documents required for Sole Proprietorship / Individual

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

 

 

Documents required for Partnership deed/LLP Agreement

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

Documents required for Private limited / Public limited / One person company

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