1) Every person who is registered under an earlier law will take registration under GST too. Registration is mandatory for following person under GST 1
a) Who makes inter- state supply of goods and/or services
b) Casual Taxable Person
c) Non-Resident Taxable Person
d) Agents of a supplier
e) Taxpayers paying tax under reverse charge mechanism
f) Input Service Distributors
g) E-commerce operator or aggregator and their suppliers
h) Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person
2) Person not liable to registration, namely
a) Any person engaged exclusively in supply of goods / services or both which is not liable to tax or wholly exempt
b) An agriculturist, for supply of produce out of cultivation of land.
c) Any person having multiple business verticals within a state / UT may seek separate registration i.r.o. each of vertical subject.
3) Where a business which is registered has been transferred to someone, the transferee shall take registration with effect from the date of transfer.
GST Registration of any business entity can be New Registration or Migration from Old Law. Following documents will be required for both kind of registration.
1) PAN Card of the Business or Applicant
2) Identity and Address Proof of Promoters
Identity proof and address proof documents like PAN, passport, driving license, aadhaar card or voters identity card must be submitted for all the promoters.
3) Business Registration Document
Proof of business registration like incorporation certificate or partnership deed or registration certificate must be submitted for all types of registered entities.
4) Address Proof for Place of Business
Documents like rental agreement or sale deed along with copies of electricity bill or latest property tax receipt or municipal khata copy must be submitted for the address mentioned in the GST application.
5) Bank Account Proof
Scanned copy of the first page of bank passbook showing a few transaction and address of the business must be submitted for the bank account mentioned in the registration application
6) Digital Signature
Class 2 or class 3 digital signature is required for the authorised signatory to sign and submit the GST application. In case of proprietorship, there is no requirement for digital signature.