GST Registration

GST is the most historic indirect tax reform in India since Independence, which aims at creating a single, unified Indian market throughout the Nation. It is a comprehensive destination based indirect tax levy on goods as well as services at the national level. Its main objective is to consolidate multiple indirect tax levies into a single tax thus subsuming number of tax levies, overcoming the limitations of previous indirect tax structure, and creating efficiencies in tax administration and converted the nation into one market.

List of Documents

  • PAN card of the business
  • Identity proof along with photographs

PAN, passport, driving license, aadhar card or voter’s identity card can be submitted as identity proof. Photographs of the promoters/ proprietors also need to be submitted.

  • Address proof of promoter

Documents like passport, driving license, aadhaar card, voter’s identity card and ration card can be submitted as address proof.

  • Business registration document (if applicable)
  • Business location proof
  • Own property- Latest property tax receipt (or) municipal khata copy (or) copy of the electricity bill.
  • Rented or leased property- A valid rental agreement with the latest property tax receipt (or) the municipal khata copy (or) copy of the electricity bill.
  • Bank account proof

Business are required to register for GST, if they fall into one of the following categories;

  • Aggregate turnover
  • Inter- State business
  • E-Commerce platform
  • Casual Taxable Persons
  • Voluntary registration
Types of GST registration
  • Normal Scheme
  • Non-resident taxable person
  • Casual taxable person
  • Composition scheme
E-Way Bill

An E-way bill is an electronic document which serves as an evidence to the movement of goods having a value of more than Rs. 50,000. It available to a supplier or an individual transporting goods. It has two components; Part A, with details such a GSTIN of the supplier and recipient, place of delivery, value of goods, HSN code, reason for transportation and part B, with details of the vehicle and transport documents.