Do you have an LLP (Limited Liability Partnership) and are thinking about getting it registered under Goods and Services Tax (GST)?
The documents required for GST registration of an LLP could be challenging for many, but will become easier with the help of this article which highlights the various documents required for GST registration for LLP.
List Of Documents Required For GST Registration for LLP
Below is the list of documents required for GST registration for LLP:
1. Certificate of incorporation
This foundational document officially recognizes the LLP’s legal existence under Indian law.
Mandatory or Optional
- Mandatory
Validity Requirements
- The Certificate of Incorporation should be valid and up-to-date
Where to Obtain
- The Certificate of Incorporation is issued by the Ministry of Corporate Affairs [1]
Format Accepted
- Scanned copy in JPG/PDF(not exceeding 1.024 MB) [2]
Submission Process
- Digital copies of the Certificate of Incorporation are uploaded
Special Notes
- Submitting a photocopy instead of a scanned copy of the original may not be accepted
2. PAN Card of the LLP
The PAN Card is essential for tax identification and all financial transactions of the LLP.
Mandatory or Optional
- Mandatory
Validity Requirements
- Must be current and valid
Where to obtain
- Issued by the Income Tax Department
Format Accepted
- JPG or PDF (not exceeding 1MB)[4]
Submission Process
- PAN Card is submitted online during the GST registration process.
Special Notes
- The name and other details on the PAN Card should match the details provided in other documents
3. Authorization Letter/Board Resolution for Authorized Signatory
This document is important as it delegates and permits authority to a specific individual in handling GST- related matters of the LLP.
Mandatory or Optional
- Mandatory
Validity Requirements
- The document must be current and valid
Where to Obtain
- Drafted and approved by the LLP’s board or partners
Format Accepted
- Scanned copy in JPG/PDF (not exceeding 100 KB)
Submission Process
- Uploaded with the application
Special Notes
- Verify that the document mentions the appointment of the authorised signatory
4. Photo of partners & Authorised Signatory
Recent passport-sized photographs (not older than 6 months) of all partners and the authorized signatory.
Mandatory or Optional
- Mandatory for all partners and authorized signatory
Validity Requirements
- Photographs should be clear and recently clicked through a high-quality camera
Where to obtain
- Can be obtained from a high-resolution camera
Format Accepted
- JPG (not exceeding 100 KB)
Submission Process
- Uploaded online in JPG file.
Special Notes
- Each partner and authorised signatory should provide a separate photograph
5. Address Proof for Partners and LLP
Address proofs are necessary to verify the residence of the partners involved in the LLP and the physical location of the business from where it operates.
Mandatory or Optional
- Mandatory for all partners and LLP
Validity Requirements
- Recent documents which are usually not older than 2 months
Where to Obtain
- Government-issued IDs like Aadhaar Card, Passports, Driving Licenses etc.
Format Accepted
- Scanned copies of original documents in JPG/PDF format (not exceeding 1 MB)
Submission Process
- Uploaded on the GST registration portal digitally
Special Notes
- The address for the firm should depict the principal place of business as mentioned in the partnership deed
- In the case of rented premises, a rent agreement and a No-Objection Certificate (NOC) from the owner may be required
6. PAN Card of All Partners(including managing partner and authorised signatory)
The PAN card is crucial for verifying each partner’s identity and tax status, including the managing partner and authorized signatories.
Mandatory or Optional
- Mandatory
Validity Requirements
- PAN Card should be active and valid
Where to Obtain
- Issued by the Income Tax Department of India [3]
Format Accepted
- Scanned copy uploaded in JPG or PDF
Submission Process
- Submitted online as a JPG/PDF
Special Notes
- Ensure that PAN Card details match with other documents
7. Aadhar card of authorised signatory
The Aadhar card of the authorized signatory validates their identity and address for the GST Registration process.
Mandatory or Optional
- Mandatory
Validity Requirements
- Should be current and valid
Where to Obtain
- Issued by the Unique Identification Authority of India (UIDAI) [4]
Format Accepted
- Scanned copy of the original document is uploaded in a JPG/PDF file.
Submission Process
- Submitted online as a JPG/PDF
Special Notes
- Make sure that the Aadhar number is correctly entered
- The name on the Aadhar card should match with other documents
8. Bank Account Details
The LLP’s bank account is important for managing financial transactions, including tax payments and refunds.
Mandatory or Optional
- Mandatory
Validity Requirements
- The Bank Account should be active and in the Company’s name
Format accepted
- Bank statement
- Cancelled cheque
- Passbook
Submission process
- These details are submitted online during the GST registration process
Special Notes
- The bank account should be held in the name of the LLP
- The bank account details should match the name and other information provided in the GST registration application.
Frequently Asked Questions
1. What documents are mandatory for GST registration for a llp?
Here’s a concise rundown of the mandatory documents for GST registration for an LLP:
- PAN Card of the LLP
- Certificate of Incorporation
- LLP Agreement
- Proof of Principal Place of Business
- Identity and Address Proof of Partners
- Photographs of the Partners
- Authorization Letter for Authorized Signatory
- Aadhar Card of Authorized Signatory
2. What is the validity period for documents used in GST registration for llp?
For GST registration of an LLP, the validity period of the documents varies:
- PAN Card of the LLP and Certificate of Incorporation: No expiry
- LLP Agreement: Continuously valid unless updated or amended.
- Proof of Principal Place of Business: Typically, utility bills should be recent, usually not older than 2-3 months.
- Identity and Address Proof of Partners: Valid as long as the document itself is valid (like the expiry date on a driving license).
- Photographs of the Partners: No specific expiry but should be recent.
- Authorization Letter for Authorized Signatory: Valid as long as there’s no change in the signatory.
3. What format are documents required to be in for GST registration?
For GST registration, the documents should be in a specific format:
- Scanned Copies: Most documents, like PAN cards, Aadhar cards and the Certificate of Incorporation should be provided as clear and scanned copies.
- Digital Photographs: Photos of partners should be in a digital format, preferably JPEG or PNG.
- PDF Format: Documents like the LLP Agreement or Authorization Letter might be best submitted in PDF format to maintain clarity and layout.
4. Can digital copies of documents be used for GST registration?
Yes, as GST registration is done online there will be a requirement of digital copies of all necessary documents.
5. What common errors should I avoid while preparing documents for GST registration?
Some common slip-ups you’ll want to avoid are:
- Ensure names and other info match across all documents.
- Keep things current, especially for address proofs and bank details.
- Make sure all scans are clear and legible
- Fill out every required field in the registration forms.
- Don’t forget to sign where needed, especially on the appointment letter of the authorized signatory.
Final Words
With 40+ years of experience in Goods and Custom laws, A Aagarwalla serves as a reliable partner for LLPs seeking comprehensive guidance on GST registration. If you are looking for any assistance or guidance connect with our experts at A Aagarwalla for any enquiry.