GST Registration Guide: Who Needs It and How to Complete It in 10 Steps
1. Goods and Services Tax
(GST)
Registration Process
Prepared by
Sushil B. Bansode
2. Who Can Do GST Registration
Tax Payer
Tax Deductour
Tax Collector (E-Commerce)
GST Practitioner
Non Resident Taxable Person
United nation body
Embassy of foreign country
Other Notified person
Non resident online service provider
3. WHO NEED TO COMPLETE REGISTRATION
OF GST
A business that has a turnover of more than Rs. 40 lakhs to
register as a general taxable entity.
Person supplying online information and database access or
retrieval services from a place outside India to a person who
is not a registered taxable person.
Every e-commerce aggregator.
Person who supplies via an e-commerce aggregator.
Individuals registered under the pre-GST law.
Those paying tax under the reverse charge mechanism.
Agents of a supplier.
Input service distributor.
A non-resident taxable person or a casual taxable person
4. DOCUMENT REQUIRED TO COMPLETE
GST REGISTRATION
PAN card.
Aadhaar card.
Business address proof.
Bank account statement and cancelled cheque.
Incorporation Certificate or the business registration
proof.
Digital Signature.
Director’s or Promoter’s ID proof, address proof, and
photograph.
Letter of Authorisation or Board Resolution from
Authorised Signatory.