https://taxguru.in/goods-and-service-tax/gst-registration-document-list.html
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The Goods and Services Tax (GST) in India is subject to turnover thresholds, varying for different states and business types. Understanding these thresholds is crucial for businesses to ensure compliance and avoid penalties.
GST is only applicable when aggregate turnover exceeds Rs. 20 lakh in case of person providing services from normal states, if person supplying services from special category states the limit is reduced to Rs. 10 lakh.
Person engaged in the business of supplying goods from Normal category of state, GST is applicable only if his aggregate exceeds Rs.40 lakh, in case of special category states the limit is reduced to Rs. 20 lakh.
In certain case GST registration is compulsory
i. Interstate suppliers
ii. Casual Taxable persons
iii. Persons taxable under the reverse charge basis
iv. Non-resident taxable persons
v. Persons required to deduct TDS under GST
vi. Persons required to deduct TCS under GST
vii. Input Service Distributors
viii. Persons making a sale on behalf of someone else whether as an Agent or Principal.
ix. Every e-commerce operator provides a platform to suppliers to make supply through it.
x. Suppliers who supply goods through e-commerce operators who are liable to collect tax at source.
xi. Online Service Providers providing service from outside India to a non-registered person in India.
Special category of state
Special Category States/UT who opted for new limit of Rs.20 lakh: Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand
Special Category States/UT who opted for new limit of Rs. 40 lakh: Jammu and Kashmir, Ladakh and Assam
Normal Category States/UT who opted for a new limit of Rs.40 lakh: Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and Chandigarh
GST Registration of proprietorship in case of property consent/rented/owned.
| PURPOSE | DOCUMENT | TYPE | MAX SIZE |
| Proof of Constitution of Business (Any One) | NA | ||
| Photo of Stakeholder (Promoter / Partner) | Photo of promoter/proprietor | JPG | 100 KB |
| Proof of Principal Place of business (Any One) | 1.Consent letter2.Electricity bill3.Gas bill4.Property tax receipt5.Rent / Lease agreement6.Rent receipt with NOC (In case of no/expired agreement) | JPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDF | 100 KB100 KB100 KB100 KB2 MB1 MB |
GST Registration of partnership in case of property consent/rented/owned
| PURPOSE | DOCUMENT | TYPE | MAX SIZE |
| Proof of Constitution of Business (Any One) | Partnership Deed | JPG,PDF | 1.024 MB |
| Photo of Stakeholder (Promoter / Partner) | Photo of promoter/partner | JPG,PDF | 100 KB |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of authorization | JPG,PDF | 100 KB |
| Proof of Principal Place of business (Any One) | 1.Consent letter2.Electricity bill3.Gas bill4.Property tax receipt5.Rent / Leaseagreement6.Rent receipt with NOC (In case of no/expired agreement) | JPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDF | 100 KB100 KB100 KB100 KB2 MB1 MB |
GST Registration of private limited company in case of property consent/rented/owned
| PURPOSE | DOCUMENT | TYPE | MAX SIZE |
| Proof of Constitution of Business (Any One) | Certificate of Incorporation | JPG,PDF | 1.024 MB |
| Photo of Stakeholder (Promoter / Partner) | Photo of promoter/proprietor | JPG | 100 KB |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of authorisationCopy of Resolution passed by BoD/ Managing Committee and Acceptance letter | JPG,PDF | 100 KB |
| Proof of Principal Place of business (Any One) | 1.Consent letter2.Electricity bill3.Gas bill4.Property tax receipt5.Rent / Leaseagreement6.Rent receipt with NOC (In case of no/expired agreement) | JPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDFJPG,PDF | 100 KB100 KB100 KB100 KB2 MB1 MB |
Conclusion:
Navigating GST registration thresholds requires a thorough understanding of state categories, turnover limits, and specific business scenarios. Ensure compliance by providing accurate documentation as outlined by the GST authorities. Always stay informed about updates in state regulations to maintain a seamless and lawful business operation.
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