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DOCUMENTS REQUIRED FOR GST REGISTRATION

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..... DOCUMENTS REQUIRED FOR GST REGISTRATION
By: - DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax - GST
Dated:- 17-7-2024

Registration Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration. A pers .....

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..... on may get himself registered voluntarily. Section 25 provides the list of persons who are compulsorily required to be registered. Types of business The following are the business types required for registration under the Act- * Proprietorship; * Partnership; * Limited Liability Partnership; * Foreign Limited Liability Partnership; * Hindu Undivided Family; * Private Limited Company; .....

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..... * Public Limited Company; * Unlimited company; * Foreign Company; * Society/Club/Trust/AoP; * Statutory body; * Government Department; * Local Authority; * Others. Premises A premise is required for registration. The nature of premises is of following types- * Consent by the owner for occupying the premises; * Owned by the taxable person; * Rented premises; * Shared prem .....

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..... ises with others; * Leased premises; * Others. Constitution of business The following are the documents for the proof of constitution of business- * Certificate of incorporation in case of companies and Limited Liability Partnership; * Certificate for establishment in case of foreign company; * Any proof substantiating Constitution for Government Department; Local Authority, statutory .....

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..... body * Partnership deed in case of partnership; * Registration Certificate for Societies/Trust/Club/Association of persons; Documents for premises The following are the documents to be submitted along with the application in Form No. GST REG - 01, for registration for proof of Principal place of business (if any)- * Electricity bill; * Legal ownership document (if owner) * Municipal Kh .....

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..... ata copy; * Property Tax Receipt; * Rent/lease agreement; * Rent receipt with no objection certificate, in case there is no agreement or the rent agreement expired; * Consent letter in case of shared premises; Other documents The following additional documents are required for registration- * The photo of the promoter/partner/owner/stakeholder; * The photo of Authorized signatory; .....

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..... * Letter of Authorization; * Copy of resolution passed by Board of Directors/Managing Committee and acceptance letter. Documents for suo motu registration If the taxable person who is eligible to file the same, fails to register then the Department on its investigation may cause suo motu registration. The details of may be obtained from the person concerned when they visited the premises for i .....

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..... nvestigation. The following documents are required for suo motu registration- * Photo ID - Any of the following documents may be attached for the identification of the person- * Voter id; * Passport; * Aadhar card; * Any other document. * Seized document from the premises of the person concerned. Documents required for clarification Applicant/ taxpayer would be required to attach sup .....

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..... porting documents based on queries, if any, raised by Tax Official. Before filing forms for registration the required documents are to be got ready so as to get the certificate early. Reply By harish varun as = This blog provides a clear overview of the types of businesses and the documents required for GST registration. It's a helpful resource for anyone starting the registration process and .....

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..... looking for detailed guidance. Dated: 18-12-2024 Reply By DR.MARIAPPAN GOVINDARAJAN as = Thank you sir Dated: 18-12-2024
Scholarly articles for knowledge sharing by authors, experts, professionals .....

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