Question 1

What documents are required for GST registration for a proprietorship?

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 GST Registration Amendment

Accepted Answer

Documents in support of the amendment, uploaded with the application - the form carries a 'List of documents uploaded' block but the Rules do not itemise it; the portal manual requires proof only for changes to promoters/partners and premises (CGST Rules 2017, rule 19(1); FORM GST REG-14, item 5 'List of documents uploaded'); Change to promoters / partners (core field): 'the necessary documents required as a proof for amendment' for the new stakeholder - the manual does not itemise them (CGST Rules 2017, rule 19(1); FORM GST REG-14 instruction 2 (core fields)); Change to principal / additional place of business (core field): own premises - any document in support of ownership such as latest Property Tax Receipt, Municipal Khata copy or Electricity Bill copy; rented premises - copy of the valid Rent / Lease Agreement with a document in support of the lessor's ownership (CGST Rules 2017, rule 19(1); GST portal FAQ 15 'Amendment of Registration - Core Fields')

Question 3

Documents required for MSME / Udyam Registration

Accepted Answer

Aadhaar number - of the proprietor for a proprietorship, the managing partner for a partnership, the karta for a HUF, and of the organisation or its authorised signatory for a company, LLP, cooperative society, society or trust (no upload; verified online) (Ministry of MSME notification S.O. 2119(E) dated 26.06.2020, para (4), as reproduced on the Udyam Registration portal); PAN of the enterprise (no upload; investment and turnover figures are taken automatically from the linked PAN database) (Udyam Registration portal - PAN mandatory with effect from 01.04.2021 per S.O. 1055(E) dated 05.03.2021); GSTIN of the enterprise, where the enterprise is required to be registered under the CGST Act 2017 (no upload; turnover details are taken automatically from the linked GST database) (Udyam Registration portal - GSTIN mandatory with effect from 01.04.2021 per S.O. 1055(E) dated 05.03.2021, as applicable under the CGST Act 2017)

What documents are required for GST registration for a proprietorship?

Documents required for GST Registration

Documents required for GST Registration Amendment

Documents required for MSME / Udyam Registration

Documents required for Tax Registration

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