What documents will I need for GST registration?

1.Documents required for Private Limited Company (Pvt Ltd)/Public Company (limited company)/One person company (OPC):

– Company documents

• PAN card of the company
• Registration Certificate of the company
• Memorandum of Association (MOA) /Articles of Association (AOA)
• Copy of Bank Statement
• Declaration to comply with the provisions
• Copy of Board resolution

– Director related documents

• PAN and ID proof of directors

– Registered Office documents

• Copy of electricity bill/landline bill, water Bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)

2. Documents required for Limited Liability Partnerships (LLP):

– LLP documents

• PAN card of the LLP
• Registration Certificate of the LLP
• LLP Partnership agreement
• Copy of Bank Statement of the LLP
• Declaration to comply with the provisions
• Copy of Board resolution

– Designated Partner related documents

• PAN and ID proof of designated partners

– Registered Office documents

• Copy of electricity bill/landline bill, water Bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)

3. Documents required for Normal Partnerships

– Partnership documents

• PAN card of the Partnership
• Partnership Deed
• Copy of Bank Statement
• Declaration to comply with the provisions

– Partner related documents

• PAN and ID proof of designated partners

– Registered Office documents

• Copy of electricity bill/landline bill, water Bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)

4. Documents required for Sole proprietorship/Individual

– Individual documents

• PAN card and ID proof of the individual.
• Copy of Cancelled cheque or bank statement.
• Declaration to comply with the provisions.

– Registered Office documents

• Copy of electricity bill/landline bill, water Bill
• No objection certificate of the owner
• Rent agreement (in case premises are rented)

Can an individual person get registered under GST in India to sell online?

Person under GST Act;

“person” includes— (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co-operative societies;(j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860; (m) trust; and (n) every artificial juridical person, not falling within any of the above

Meaning of ‘’supplier” under GST:

“supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

Who is required to register?

The GST Act provides that every supplier shall be liable to be registered under this Act in the State or Union territory if he crosses the threshold of annual turnover when he becomes liable to pay GST.

So an individual can also be a supplier under GST if he makes outward taxable supply and would require registration when he crosses the threshold of annual turnover!

Any supplier of goods and/or services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria is set at Rs.10 lakhs. Therefore, every person who falls within the threshold limit is required to get registered under GST. This threshold limit is not applicable for persons who make interstate supply.

Further, as per Section 24 of CGST Act, every e-commerce operator needs to get compulsorily registered under GST. “Electronic commerce operator is every person who, owns, operates or manages digital or electronic facility or platform for electronic commerce.” On the other hand, sale of a company’s products through its website would not be called an e-commerce activity. Hence, the basic functions of an E-commerce operator are:

To display the available products and services in the website.
Arrange for dispatch through any of the vendors.
Post the successful supply by the vendors, the e-commerce operator proceeds to settle the payment of the vendor on a periodical basis.
E-commerce operator not being an agent are required to collect TCS – an amount at the rate of 1% from the net value of taxable supplies made through the ecommerce platform.

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