Basic Requirements for GST Registration

Private Limited Company

• COI, PAN, MOA & AOA of the company
• Self-attested copy of PAN of all Directors
• Self-attested copy of address proof (Aadhar) of all Directors
• Two passport-sized photos of all Directors
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months
• Letter of Authorization/Board Resolution (prepared by our team)

One Person Company (OPC)

• COI, PAN, MOA & AOA of OPC
• Self-attested copy of PAN of Director
• Self-attested copy of address proof (Aadhar) of Director
• Two passport-sized photos of Director
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months
• Letter of Authorization/Board Resolution (prepared by our team)

Limited Liability Partnership (LLP)

• LLP Deed and PAN of LLP
• Self-attested copy of PAN of all Partners/Designated Partners
• Self-attested copy of address proof (Aadhar) of all Partners/Designated Partners
• Two passport-sized photos of all Partners/Designated Partners
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months
• Letter of Authorization (prepared by our team)

NGO/Section 8 Company

• COI, PAN, MOA & AOA of Section 8 Company
• Self-attested copy of PAN of all Directors
• Self-attested copy of address proof (Aadhar) of all Directors
• Two passport-sized photos of all Directors
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months
• Letter of Authorization/Board Resolution (prepared by our team)

Proprietorship Firm

• Self-attested copy of PAN of Proprietor
• Self-attested copy of address proof (Aadhar) of Proprietor
• Two passport-sized photos of Proprietor
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months

Partnership Firm

• Partnership Deed, PAN of Partnership firm
• Self-attested copy of PAN of all Partners
• Self-attested copy of address proof (Aadhar) of all Partners
• Two passport-sized photos of all Partners
• Proof of possession of registered address (Rent agreement or property paper)
• Clear scan copy (PDF) of the electricity bill of the premises not older than two months
• Letter of Authorization (prepared by our team)

What You Should Do Post GST Registration

• One must display GST registration certificate at a prominent place.
• One must display GSTIN at the entry gate of the office or factory.
• Prepare invoices as per GST rules.
• Composition players must not issue tax invoices; instead, a Bill of Supply must be issued.
• Regular GST players must issue taxable invoices.
• One must mention the place of supply in the invoice.
• For interstate, IGST must be charged at the prescribed rate; for intrastate, CGST and SGST must be charged.
• Proper books of accounts must be maintained to claim input tax credit.
• Under Reverse Charge mechanism, a GST registered recipient must deposit GST instead of the supplier.
• Start claiming ITC on all purchases made on behalf of your firm from the effective date of registration.

Brief Note on Composition Scheme

Composition Scheme: Suppliers of goods whose annual turnover does not exceed Rs 1.50 Crores in a financial year can opt for this scheme. Tobacco, ice cream, and pan masala manufacturers are not eligible to avail the Composition scheme.

More About Composition Schemes

• This is the simplest and easiest scheme under GST.
• Taxpayer has to pay 1% of the turnover.
• Only one annual return has to be filed.
• Input Tax Credit is not available.
• Not required to maintain detailed records.
• Not available to e-commerce operators, casual taxpayers, and non-resident taxable persons.
• Suppliers need not issue tax invoices (no need to raise invoices with GST).
• Cannot supply goods interstate.
• The composition dealer can supply services to the extent of 10% of turnover or Rs 5 lakh, whichever is higher.
• Composition taxpayers must mention “Composition taxable person” on every bill of supply issued by them.
• Quarterly return is to be filed through CMP-08 by the 18th of the month after the end of each quarter.