Voluntary GST Registration

Any person or entity irrespective of business turnover can obtain GST registration at any-time. Hence, GST registration is obtained by many businesses in spite of not reaching the aggregate turnover limit. Some of the main reasons for obtaining voluntary GST registration are:

  • To improve the business credibility
  • To satisfy the requirements of B2B customers
  • To claim input tax credit benefits

GST Registration Responsibilities

Entities registered under GST have various responsibilities and compliance requirements from time to time. Failure to comply with the GST regulations or compliance requirements can lead to penalties and revocation of GST registration by the authorities. Some of the main responsibilities of a person registered under GST include:

  • Collecting and remitting GST amount from customers.
  • Issuing proper GST invoice as per the GST rules and regulations.
  • Filing GST returns whenever due based on turnover – even if there is no turnover or business activity.
  • FIling annual GST return.
  • Maintaining all records of GST.

Document Required for Sole Proprietors

  • PAN card, aadhaar card, and a photograph of the sole proprietor
  • Bank account details- a copy of canceled cheque or bank statement
  • Address proof of office:-
    Own office – Copy of electricity bill/landline bill/water bill/municipal khata copy/ property tax receipt
    Rented office – Rent agreement and No objection certificate (NOC) from the owner

Documents required for Partnership

  • PAN card, Photograph and aadhar card of all partners
  • Bank details- a copy of canceled cheque or bank statement
  • Address proof of Principal place of business and additional place of business :
    Own office – Copy of electricity bill/landline bill/ water bill/ municipal khata copy/ property tax receipt
    Rented office – Rent agreement and No objection certificate (NOC) from the owner
  • In case of LLP- Copy of board resolution, Registration Certificate of the LLP
    Proof of appointment of authorized signatory- letter of authorization

Documents required for Private limited / Public limited / One person company

  • PAN card of the company
  • Registration Certificate of the company
  • Memorandum of Association (MOA) /Articles of Association (AOA)
  • PAN card, photograph and aadhar card of all Directors
  • Bank details- a copy of canceled cheque or bank statement
  • Address proof of Principal place of business and additional place of business:-
    Own office – Copy of electricity bill/landline bill/ water bill/ municipal khata copy/ property tax receipt
    Rented office – Rent agreement and No objection certificate (NOC) from the owner
  • Proof of appointment of authorized signatory- letter of authorization