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