WHY A GST DOCUMENT CHECKLIST MATTERS

Even if it was the first comprehensive reform in the history of Indian indirect taxation, the introduction of GST does not exempt a business from doing the due diligence of compliance. Documentation gaps can stall the whole registration process, which can lead to billing, filing, and inability to claim input tax credit headaches.

This is why we have streamlined GST registration document checklists. It functions to ensure that all business entities, including sole proprietors, partnerships, LLPs, foreign firms, and residents, have all necessary documents to register for GST with the GST Network.

GENERAL DOCUMENTS REQUIRED (ALL BUSINESS TYPES)

Some documents will be required by all applicants without consideration to the business type.

PAN Card & Aadhaar

PAN (Permanent Account Number) of the applicant or business is mandatory.
Aadhaar authentication has become increasingly important under the GST Act amendments. It serves as an identity proof and helps in e-KYC verification.

Photograph(s)

Recent passport-size photographs of the applicant, proprietors, partners, or directors (depending on business type) must be submitted.

Bank Account Proof (Cancelled Cheque / Passbook Statement)

Bank account details of the business must be provided.
Acceptable proofs: cancelled cheque, passbook copy, or bank statement (first page with IFSC and account details).

Business Address Proof (e.g., electricity bill, rent deed, property documents) is required. Acceptable documents include:

Electricity bill or water bill (not older than 2 months)
Lease Agreement with the Owner and Utility Bills in their name
Property Tax Receipt or Municipal Khata.
Ownership Documents if premises are Self Owned

DOCUMENTS BY BUSINESS STRUCTURE

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Sole Proprietorship

PAN and Aadhaar of the principal
Recent Photograph of the principal
Business Address Proof
Proprietor and Trade Name Bank Account Proof

Partnership Firm / Limited Liability Partnership

LLP PAN Card
Partnership Deed or LLP Incorporation Certificate
All Partners/Dned Partners Passport Size Photographs
All Partners Aadhaar and PAN
All Partners' Sign Authorization Letter
Firm/LLP Bank Account
Proof of principal place of business

Company (Private/Public)

Company PAN Card
Certificate of Incorporation (MCA)
Memorandum of Association and Articles of Association
Directors’ PAN and Aadhaar
Directors’ Photographs
Board Resolution Authorizing One Director to Register for GST
Company Bank Account
Company Registered Office Proof

HUF (Hindu Undivided Family)

PAN Card of HUF demarcated with Certificate of Family
HUF Karta PAN and Aadhaar
Passport Size Photograph of Karta
Details of the HUF's bank account.
Proof of principal place of business.

Others (Trusts, Societies, and Nonresident Taxable Persons)

Trustees and office bearers: Registration certificate, PAN, Aadhaar, and proof of business premises.
Non-Resident Taxable Persons: Passport, Tax Identification Number, business incorporation documents, and details of an authorized representative in India.

ADDITIONAL DOCUMENTS FOR SPECIAL CASES.

Digital Signature Certificate (DSC)

 For companies and LLPs, filing must be authenticated using a Class 2 or Class 3 Digital Signature Certificate.

 Not mandatory for sole proprietors and partnership firms (unless they opt for it).

Authorization Letter / Board Resolution

If a single partner, director, or employee is authorized to act on behalf of the entity, an authorization letter or board resolution must be uploaded.Non-Resident / Foreign Entity Obligations

Non-Resident / Foreign Entity Requirements

Foreign entities are required to appoint a representative in India.
Documents to be submitted are:

Passport of the authorized signer or the proprietor.
Certificate of incorporation for the business in the foreign country.
Indian bank account.
An authorization letter for the representative in India.

TIPS TO ENSURE SMOOTH GST REGISTRATION

Paperwork for PAN, Aadhaar and business bank account should be in sync with all business documents.
Proof of address for the business should not be much older than 2 months, for instance Utility Bills.
For companies/LLPs, check and confirm that the DSC is valid and registered on the GST portal.
Upload images of documents in the specified formats – Generally, upload documents in JPEG and PDF formats.
Check for errors – Make sure the documents match in business name, address, and PAN.

HOW LAWFINITY SIMPLIFIES THE GST DOCUMENTATION PROCESS

Indeed, regulatory compliance in GST can be a daunting task. Lawfinity simplifies compliance by:

Developing a business type-based customized GST registration document checklist.
Reassuring that there are no mismatches or document rejections.
Supporting DSC registration and Aadhaar authentication.
Lawfinity takes care of uploading and error rectification on the GST portal.
Lawfinity provides the full suite of services. From application filing, the client is supported until GSTIN is approved.

A proper GST registration document checklist helps to gain faster compliance approval and reduces the chance of rejection. Lawfinity allows businesses to concentrate on growth in a compliant manner, while offering complete GST management.

All the time Lawfinity works with clients, they no longer make expensive mistakes and are compliant with GST regulations.