Are you setting up a partnership firm and feeling overwhelmed by the Goods and Services Tax (GST) registration process? Wondering what documents are essential for a smooth registration?
Starting a partnership firm in India comes with its fair share of regulations, and GST registration is important. But where do you begin? Understanding the documents required for GST registration for a partnership firm is a key step. These documents are important because they prove who owns the partnership and also help with different parts of the GST process, like online verification and meeting the rules of different states.
List of Documents Required for GST Registration for Partnership Firm
Below is the list of documents required for GST registration for a partnership firm:
1. Partnership Deed
A partnership deed is the cornerstone document for a partnership firm. For GST registration, this deed is most important.
Mandatory or Optional
- Mandatory
Validity Requirements
- Must be up-to-date and legally valid
Where to Obtain
- Prepared by legal experts or lawyers
- Obtained from the respective State Registrar Offices in different states
Format Accepted
- Legal document format, signed by all partners
- JPG or PDF(not exceeding 100 KB)
Submission Process
- Submitted online as a JPG or PDF during the GST registration process
Special Notes
- The Partnership Deed should be signed by all partners and executed in accordance with the Indian Partnership Act, 1932.
- The Partnership Deed should be up-to-date
2. PAN Card
Every partner and the partnership firm must have a PAN card for financial and tax-related identification.
Mandatory or Optional
- Mandatory
Validity Requirements
- It must be up-to-date and legally valid.
Where to Obtain
- Can be obtained using FORM 49A on the official NSDL website[1]
Format Accepted
- JPG or PDF(not exceeding 100 KB)
Submission Process
- Submitted online as a JPG or PDF
Special Notes
- PAN Card of the firm must be in the same name as the partnership firm.
- Individual Partners’ PAN cards will also be required
3. Aadhar Card
Aadhar card serves as a primary identity proof and is required for every authorized signatory of the firm.
Mandatory or Optional
- Mandatory
Validity Requirements
- It must be current and valid
Where to Obtain
- Issued by the Unique Identification Authority of India (UIDAI)[2]
- Applications can be made at Aadhar enrollment centres or through the UIDAI’s official website.
Format Accepted
- A scanned copy in JPG or PDF(not exceeding 100 KB)
Submission Process
- Submitted online as a JPG or PDF
Special Notes
- The Aadhar Cards must belong to the authorized signatory of the firm
- Make sure that the Aadhar number is correctly entered
- The name on the Aadhar card should match with other documents
- The mobile numbers linked with the Aadhar Card should be valid as an OTP will be sent to these numbers for verification.
4. Photograph
Photographs serve as a visual identification of the individuals associated with the business.
Mandatory or Optional
- Mandatory for all partners
Validity Requirements
- Recent passport-size photographs
- Preferably taken within the last six months
Format Accepted
- JPG format (not exceeding 100 KB in size)
Submission Process
- Photographs are uploaded to the GST portal digitally
Special Note
- Each partner and authorised signatory should provide a separate photograph.
5. Address Proof for Partners and the Firm
This includes valid government identity proofs for individual partners and relevant documents (like rent agreements, utility bills or NOC) for the firm’s premises.
Mandatory or Optional
- Mandatory for all partners and the firm
Validity Requirements
- Recent documents like utility bills (electricity bills, water bills and others) which are usually not older than 2 months
Where to Obtain
- Partners can use their personal address proofs
- Address proof for the firm can be obtained from rental agreements, utility bills or property documents
Format Accepted
- Scanned copies of original documents in JPG or PDF format (not exceeding 1 MB in size)
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. Signatory’s Proof of Appointment
A formal letter appointing a partner as the authorized signatory is required to be submitted.
Mandatory or Optional
- Mandatory for designated authorized signatory
Validity Requirements
- The document must be current specifying the appointment of the authorized signatory.
Where to Obtain
- A formal letter created internally within the firm
Format Accepted
- Scanned copies of the signed documents in JPG or PDF format (not exceeding 1 MB in size)
Submission Process
- Uploaded on the GST registration portal digitally
Special Notes
- The document should include the name and designation of the appointed signatory
- All names and details should match with other official documents
- The letter should be signed by the relevant authorities/partners within the firm
7. Current Bank Account Details
The firm should have a separate current bank account for the purpose of financial transactions and tax rebates and deductions.
Mandatory or Optional
- Mandatory for financial transactions and compliance.
Validity Requirements
- The bank account should be active
- It should be in the name of the partnership firm as it ensures a clear separation between personal and business finances.
Where to Obtain
- A current bank account can be opened in any recognized bank.
Format Accepted
- Scanned copy of the Bank statement in JPG or PDF format (not exceeding 1 MB in size)
- Or a scanned copy of the front page of the passbook showing the account details
Submission Process
- Uploaded on the GST registration portal digitally
Special Notes
- The account must be exclusively for the business
- The bank account should be in the name of the partnership firm
- Bank account details are used for refund processing and other financial transactions
Frequently Asked Questions
1. What documents are mandatory for GST registration for a partnership firm?
A few key documents you absolutely need to have for GST registration of a partnership firm are:
- PAN Card of all partners and the firm
- Partnership Deed
- Photograph of all partners
- Address proof of all partners and the firm
- Aadhar card of authorised signatory
- Proof of appointment of authorised signatory
- Bank account details
2. What is the validity period for documents used in GST registration for partnership firm?
For the documents used in GST registration for a partnership firm, the validity period can vary depending on the type of document:
- PAN Card is valid for a lifetime.
- The Partnership Deed is valid until there is any change in the terms of the partnership.
- Photographs should be recent and not older than 6 months.
- Address proof’s validity varies based on the document type.
- The Aadhar card of the authorised signatory is valid for life.
- Proof of appointment of authorised signatory is valid until or unless there is any change in the role of signatories.
- Current bank account details are accepted not older than 3 months
- Proof of principle place of business validity depends upon the type of document submitted.
3. What format are documents required to be in for GST registration?
The documents are uploaded digitally on the GST portal thus scanned copies in JPG and PDF format of original documents would be required.
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 errors you’ll want to avoid are:
- Make sure names, addresses and other details are consistent across all documents.
- Using old documents, especially for address proofs may not be accepted. Keep things current, typically within the last two or three months.
- Scanned copies need to be clear and legible
- Half-filled forms are a big red flag. The information needs to be accurate.
- Stick to the formats that have been requested by the GST Portal
- The bank account details should be for the firm’s account, not personal ones.
6. How frequently are the document requirements for GST registration updated?
The frequency of updates varies depending on changes in laws, regulations or government policies related to GST. Working with GST consultants such as A Agarwalla, will likely keep you updated on any changes and can guide you accordingly.
7. Do documents for GST registration require any legal attestation or notarization?
There are generally no specific requirements for notarization or legal attestation of any documents.
Final words
Understanding GST registration for a partnership firm can be complex, but it doesn’t have to be.
With over 40 years of expertise in Goods and Customs Laws, A Agarwalla is dedicated to simplifying this process for you. We ensure careful preparation and submission of all required documents, providing you with a seamless and stress-free experience. If you’re seeking guidance or have questions, feel free to reach out to us for expert advice.