GST Registration GST Return Filing

Documents Required for GST Registration

Certain common documents are required for GST registration regardless of the business type. These include:

PAN Card of the business or owner.
Photograph of the owner or proprietors.
A valid phone number and email address.
Proof of address of the business.
Bank account details.

However, the specific documents needed can vary depending on the business structure or the type of GST registration process. For instance, the documents differ from those required by a partnership firm or a company. Each business type has its own set of specific documentation requirements for GST registration.

Documents Required for GST based on Type of Business Structure

To register for Differentesses, they need to submit various documents. Here’s a break to register for GSTkdown of what’s needed based on the business structure:

Business Structure	Documents Required for GST Registration
Individual/ Sole proprietor	The PAN card of the owner Aadhar card Photograph of the owner Bank account details Address proof
Partnership firm/ LLP	PAN card of all partners (including managing partner and authorized signatory) Partnership deed Copy Photograph of all partners and authorized signatories Address proof of partners (Passport, driver’s license, Voters identity card, Aadhar card, etc.) Aadhar card of authorized signatory Proof of appointment of authorized signatory In the case of LLP, registration certificate / Board resolution of LLP Bank account details Address proof of principal place of business
HUF	PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner Bank account details Address proof of central place of business
Company (Public/ Private/ Indian/ foreign)	PAN card of the Company Certificate of incorporation Memorandum of Association / Articles of Association PAN card and Aadhar card of authorized signatory. The authorized signatory must be an Indian, even in case of foreign companies/branch registration PAN card and address proof of all directors of the Company Photograph of all directors and authorized signatory Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory Bank account details Address proof of principal place of business

Note: The photograph should be in JPEG format, with a maximum size.

To verify account details: To verify bank account details, you must upload a JPEG or PDF file (maximum size of 100 KB) of either a cancelled cheque or an extract of your passbook/bank statement showing the first and last pages.

For address proof, upload any one of the following documents:

Property tax receipt
Municipal Khata copy
Electricity bill copy
Ownership deed
The lease agreement (for the owned property)
The lease/rent agreement (for leased/rented property) is accompanied by documents 1, 2, or 3
Consent letter/NOC from the owner (for consent arrangement or shared property), also accompanied by documents 1, 2, or 3.

Documents Required for GST Based on the Nature of Business Activity

Required documents for GST registration vary according to the specific registration category and the nature of the business activities. Here’s a comprehensive list of the documentation needed for each type of GST registration:

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer Regularration (including composition dealer, government departments and ISD registrations)	For undertaking a taxable supply of goods/ services	PAN card of Company (only in case of Company) Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business Memorandum of Association (MOA) / Articles of Association (AOA) (only in case of Company) PAN card and Aadhaar card of authorized signatory. The authorized signatory must be an Indian, even for foreign companies/branch registration. PAN card and address proof of all directors of the Company (partners in case of firm) Photograph of all directors and authorized signatory (in JPG format, maximum size – 100 KB) Board resolution appointing authorized signatory / Any other proof of appointment of authorized signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details Address proof of principal place of business
GST practitioner	For enrolling as a GST practitioner	Photo of the applicant (in JPG format, maximum size – 100 KB) Address proof of place where professional practice takes place Proof of qualifying degree (Degree certificate) Pension certificate (only in case of retired Government officials)
TDS registration	For deducting tax at the source	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) PAN and TAN number of the person being registered Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Address proof of tax deductor
TCS registration	For collecting tax at source (E-commerce operators)	PAN number of the person being registered Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Address proof of tax collector **
A non-resident OIDAR service provider	For online service providers not having any place of business in India	Photo of authorized signatory (in JPG format, maximum size – 100 KB) Proof of appointment of authorized signatory Bank account in India* Proof of non-resident online service provider (e.g., Clearance certificate issued by the Government of India, License issued by original Country or certificate of incorporation issued in India or any other foreign country)
Non-resident taxable person (NRTP)	For non-residents occasionally undertaking the taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian-authorized sign a story In the case of an individual scanned copy of the passport of NRTP with VISA details. In the case of a business entity incorporated outside India, a unique number is based on which the Government of that Country identifies the Country. Bank account in India Address proof
Casual taxable person	For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	Photo and Proof for the appointment of an Indian-authorized signatory Proof of constitution of business Bank account in India* Address proof
UN bodies/embassy	For obtaining a Unique Identification Number to claim the refund of taxes paid on goods/services	Photo of authorized signatory Proof of appointment of authorized signatory Bank account in India

To provide bank account details, you must upload either a copy of the enclosed cheque or an extract of your passbook/bank statement showing the first and last pages. This should be in JPEG or PDF format with a maximum file size of 100 KB.

For address verification, upload any one of the following:
Property tax receipt
Municipal Khata copy
Electricity bill copy
Depending on the specific situation, one of the following may also be required:
Ownership deed/document, if the property is owned.
Lease/Rental Agreement, documents noted properties, accompanied by documents 1, 2, or 3.
Consent letter/NOC from the owner for consent arrangements or shared properties, accompanied by documents 1, 2, or 3.

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GST Registration Procedure

To initiate, you must provide essential details: mobile number, email address, and your state or UT in Part A of FORM GST REG-01 on the GST portal.

After these details are verified, you’ll receive a temporary reference number. Use this number to electronically submit Part B of FORM GST REG-01, attaching the required documents tailored to your registration category or purpose. Once acknowledgement is submitted, you’ll get an acknowledgement in FORM GST REG-02.
If your application is accurately completed and verified, the registration process will conclude successfully, and you’ll be issued a GST registration certificate and your GSTIN.

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MZ Group, with our team of seasoned experts, offers comprehensive assistance in navigating the GST registration process. Our team of seasoned experts is not only well-versed in GST laws but also specializes in managing the specific documentation needs of each business type, from sole proprietors to partnerships and companies. With MZ Group, businesses can expect tailored guidance in assembling and submitting the necessary documents, ensuring a smooth and compliant GST registration process. Our expert assistance is crucial for companies aiming to navigate the complexities of GST documentation with ease and precision.

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Documents Required for GST Return Filing

GST return filing is mandatory for all persons having GST registration in India. Taxpayers registered under GST would have to file GSTR 1, GSTR 2, and GSTR 3 returns on the 10th, 15th, and 20th of each month. In this article, we look at the documents required for filing GST return in India.

Documents Required for Filing GSTR1 Return

GST return filing is done through the GST portal and documents need not be attached to the GST return. However, the taxpayer would need to submit information pertaining to B2B invoices issued, B2C invoices issued, credit notes issued, debit notes issued and HSN summary of goods sold.

To prepare and file a GSTR1 return, the following information would be required:

List of all invoices issued to persons having GSTIN – B2B Invoices. These invoices must be uploaded to the GSTN. Invoice upload to GSTN need not contain the document. Only the following information about a B2B invoice must be uploaded in the format accepted by GSTN:
1. Customer’s GSTIN
2. Type of Invoice
3. Place of Supply
4. Invoice Number
5. Invoice Date
6. Taxable Value
7. GST Rate
8. Amount of IGST applicable
9. Amount of CGST applicable
10. Amount of SGST applicable
11. Amount of GST cess applicable
12. If GST Reverse Charge is applicable
List of all invoices issued to persons not having GSTIN (B2C invoices), wherein the invoice value is more than Rs.2.5 lakhs. Details of all B2C invoices with a value of more than Rs.2.5 lakhs must be uploaded to the GSTN. The following information pertaining to B2C large invoice must be uploaded to the GSTIN.
1. Invoice number
2. Invoice date
3. Total value of the invoice
4. Taxable value
5. GST rate applicable
6. Amount of IGST applicable
7. Amount of CGST applicable
8. Amount of SGST applicable
9. Amount of GST cess applicable
10. Place of Supply
Consolidated intra-state sales, categories by GST rates
Consolidated intra-state sales made through an e-commerce operator, categories by GST rates
Consolidated inter-state sales, categories by state and GST rates
Consolidated intra-state sales made through an e-commerce operator, categories by state and GST rates
Details of all export bills must be uploaded to the GSTN. The following details must be provided in GSTR1 return for all export bills issued.
1. Customers GSTIN
2. Type of Invoice
3. Invoice Number
4. Invoice Date
5. Shipping Bill Number
6. Shipping Bill Date
7. Port Code
8. Taxable Value
9. GST Rate
10. Amount of IGST applicable
11. Amount of CGST applicable
12. Amount of SGST applicable
13. Amount of GST cess applicable
HSN wise summary of all goods sold during the month
1. HSN Code
2. Description
3. UQC
4. Total Quantity
5. Total value
6. Total taxable value
7. Amount of IGST applicable
8. Amount of CGST applicable
9. Amount of SGST applicable
10. Amount of GST cess applicable
Summary of documents issued during the tax period
Summary of debit note, credit note, advance receipt and amendments

Documents Required for Filing GSTR2 Return

Filing of GSTR2 return can also be done through the GST portal. While filing GSTR2 return, most of the data is auto-populated by the system based on the GSTR1 returns filed on the GSTN. Hence, the taxpayer would have to verify the data provided and upload details of any purchases that are not reflected in the system to complete GST return filing. For GSTR2 return, the following information must be submitted:

In case of purchase from a person registered under GST, the following details pertaining to the invoice issued by the seller must be uploaded or verified on the GST portal.
1. Invoice number
2. Invoice date
3. Invoice value
4. Place of Supply
5. Applicability of reverse charge
6. Invoice type
7. Taxable value
8. GST rate
9. Amount of IGST applicable
10. Amount of CGST applicable
11. Amount of SGST applicable
12. Amount of GST cess applicable
13. Eligibility for Input Tax Credit
14. Amount of IGST Input Tax Credit Claimed
15. Amount of SGST Input Tax Credit Claimed
16. Amount of CGST Input Tax Credit Claimed
17. Amount of GST Cess Input Tax Credit Claimed
For import purchases from a foreign country or SEZ unit, the taxpayer must provide the following information:
1. Is supply for a SEZ
2. Suppliers GSTIN
3. Bill of Entry number
4. Bill of Entry date
5. Bill of Entry value
6. Port Code
7. Taxable value
8. GST rate
9. Amount of IGST applicable
10. Amount of CGST applicable
11. Amount of SGST applicable
12. Amount of GST cess applicable
13. Eligibility for Input Tax Credit
14. Amount of IGST Input Tax Credit Claimed
15. Amount of SGST Input Tax Credit Claimed
16. Amount of CGST Input Tax Credit Claimed
17. Amount of GST Cess Input Tax Credit Claimed
HSN summary
Details of credit received from Input Service Distributor
Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
TDS and TCS credit received
Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Input Tax Credit Reversal / Reclaim
Addition and reduction of amount of output tax for mismatch and other reasons

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