Question 1

How do I check whether a GST number is active or not?

Accepted Answer

Photograph of the signatory - for a Company, the Managing Director or the Authorised Person; for an LLP or partnership firm, the Managing / Authorised / Designated Partners (personal details of all partners, photographs of ten including the Managing Partner); for a proprietary concern, the proprietor; for an HUF, the Karta; for a trust, the Managing Trustee (CGST Rules 2017, rule 8, read with the 'List of documents to be uploaded' annexed to FORM GST REG-01, item 1); Constitution of Business - Partnership Deed for a partnership firm; Registration Certificate / Proof of Constitution for a society, trust, club, government department, association of persons or body of individuals, local authority, statutory body and others (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 2); Proof of Principal Place of Business - own premises: any document supporting ownership such as the latest Property Tax Receipt, Municipal Khata copy or copy of the Electricity Bill. Rented or leased premises: a copy of the valid Rent / Lease Agreement together with one of those ownership documents in the lessor's name. Premises covered by neither: a copy of the Consent Letter with an ownership document of the consenter (Municipal Khata copy or Electricity Bill copy) - the same applies to shared properties. Rented/leased premises where the agreement is not available: an affidavit to that effect together with a document supporting possession, such as a copy of the Electricity Bill. SEZ: the necessary documents/certificates issued by the Government of India (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 3(a) to (e)); Bank Account Related Proof, where details of such account are furnished - scanned copy of the first page of the bank passbook, or the relevant page of the bank statement, or a scanned copy of a cancelled cheque containing the name of the proprietor or business entity, bank account number, MICR, IFSC and branch details including code (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 4); Authorisation Form - for each Authorised Signatory, an authorisation or copy of the resolution of the Managing Committee or Board of Directors, in the declaration format set out in the form, signed by the proprietor / all partners / Karta / Managing Directors and whole-time Directors / members of the Managing Committee / Board of Trustees, together with the signatory's acceptance (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 5, and 'Instructions for submission of Application for Registration', instruction 3)

Question 2

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Accepted Answer

Invoice-level details of supplies to registered persons (B2B), including those having a UIN (CGST Rules 2017, rule 59; FORM GSTR-1); Invoice-level details of inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (CGST Rules 2017, rule 59; FORM GSTR-1); Details of credit / debit notes issued against invoices (CGST Rules 2017, rule 59; FORM GSTR-1); Details of export of goods and services including deemed exports (SEZ) (CGST Rules 2017, rule 59; FORM GSTR-1); Summarised State-level details of supplies to unregistered persons (consumers) (CGST Rules 2017, rule 59; FORM GSTR-1); Details of advances received in relation to future supply and their adjustment (CGST Rules 2017, rule 59; FORM GSTR-1); HSN / SAC-wise summary of outward supplies (CGST Rules 2017, rule 59; FORM GSTR-1 table 12); For GSTR-3B: the filed GSTR-1/1A (auto-drafts outward-supply tables 3.1 and 3.2) and the system-generated GSTR-2B (auto-populates reverse-charge inward supplies and ITC tables 4(A) and 4(B)); eligible and ineligible ITC declared in table 4; cash-ledger balance or challan for liabilities that 'must be paid in cash only' (CGST Rules 2017, rule 61; FORM GSTR-3B); Active DSC, or access to the registered mobile / e-mail for EVC, of the authorised signatory (GST portal pre-conditions for GSTR-1 and GSTR-3B)

Question 3

Documents required for GST Cancellation and Final Return

Accepted Answer

Particulars of the last return filed - tax period, Application Reference Number and date (CGST Rules 2017, rule 20; FORM GST REG-16, item 9); Value of stock and the corresponding tax liability - inputs, inputs in semi-finished and finished goods, and capital goods / plant and machinery held on the effective date of cancellation, with the ITC or tax payable (whichever is higher) - and details of tax paid from the cash and ITC ledgers (CGST Rules 2017, rule 20; FORM GST REG-16, items 10 and 11); Transfer, merger, amalgamation or change in constitution leading to a change in PAN: GSTIN, legal name, trade name and principal place of business of the transferee entity (CGST Rules 2017, rule 20; FORM GST REG-16, item 7); Death of sole proprietor: a supporting document uploaded by the legal heir (the portal manual does not name the document type) (FORM GST REG-16, reason 'Death of Sole Proprietor'; portal manual 'Upload the supporting document'); Address for future correspondence, including e-mail and mobile (CGST Rules 2017, rule 20; FORM GST REG-16, item 5); Final return (FORM GSTR-10): reference number and date of the cancellation order; invoice-wise details of inputs and capital goods in stock from GST and CX/VAT registered suppliers, and details of stock without invoices (quantity, description, tax); where stock is valued without invoices under rule 44(3), a certificate of a practising Chartered Accountant or Cost Accountant, whose scanned copy is uploaded (CGST Rules 2017, rule 81 read with rule 44(3); FORM GSTR-10 items 6-8 and instruction 3)

How do I check whether a GST number is active or not?

Documents required for GST Registration

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Documents required for GST Cancellation and Final Return

Documents required for GST Registration Amendment

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