Are you starting the GST registration process for your private limited company but feeling overloaded by the amount of required documents?
Understanding and gathering the necessary paperwork is an important step in ensuring a seamless registration process. This guide focuses on understanding the documents required for GST registration for a private limited company.
List Of Documents Required For GST Registration for Private Limited Company
Below is the list of documents required for GST registration for a private limited company:
1. PAN Card of the Company
These documents prove the identity of each director and ensure that the information provided aligns with other documents.
Mandatory or Optional
- Mandatory
Validity Requirements
- Must be valid and active
Where to Obtain
- Issued by the Income Tax Department of India [1]
- Obtained through online application via the NSDL or UTIITSL websites[2][3]
- Or through offline modes
Format Accepted
- JPG or PDF
Submission Process
- PAN Card is uploaded online during the GST registration process
Special Notes
- PAN Card should be updated and include the correct details
- The information provided in the PAN Card should match other documents
2. Certificate of Incorporation
Issued by the Registrar of Companies, this certificate is proof of the company’s legal existence and is an important document for GST registration.
Mandatory or Optional
- Mandatory
Validity Requirements
- Should be valid and up-to-date for the GST registration process
Where to obtain
- Issued by the Registrar of Companies (RoC)
Format Accepted
- JPG or PDF (not exceeding 1.024MB)[4]
Special Notes
- The name and other details on the certificate should match the details provided in other documents
- The registration certificate is submitted digitally during the GST registration process.
3. Memorandum of Association (MoA)
The Memorandum of Association (MoA) is a foundational document detailing the scope, objectives and structure of the private limited company. It provides essential information about the company’s nature of business.
Mandatory or Optional
- Mandatory
Validity Requirements
- Must be valid and registered with the Registrar of Companies (RoC)
Where to Obtain
- Obtained at the time of company incorporation from the RoC
Format Accepted
- JPG or PDF (not exceeding 1MB)
Submission Process
- Uploaded as a scanned document in JPG or PDF format during the online GST registration process
Special Notes
- All details like company objectives and registered office address should be updated and accurate
- It provides a clear understanding of the business’s nature and objectives for GST categorization
4. Signatory’s Appointment Proof
This document validates the authority of an individual to handle GST-related matters for the company.
Mandatory or Optional
- Mandatory
Validity Requirements
- Should be current and indicate the signatory’s authority and the duration of the appointment
Where to Obtain
- A formal letter created internally within the firm
- Issued by the company’s board of directors or equivalent authority within the company
Format Accepted
- Scanned copy of the appointment letter or board resolution in JPG/PDF (not exceeding 100 KB 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
5. Signatory’s PAN Card and Aadhar Card
The PAN Card and Aadhar Card of the authorized signatory are used for identity verification and to establish the signatory’s legitimacy in the GST registration and further filings.
Mandatory or Optional
- Mandatory
Validity Requirements
PAN Card
- Should be valid and active
Aadhar Card
- Should be updated and valid
Where to Obtain
PAN Card
- Issued by the Income Tax Department of India
- Obtained through online application via the NSDL or UTIITSL websites
- Or through offline mode.
Aadhar Card
- Issued by the Unique Identification Authority of India (UIDAI).[5]
Format Accepted
PAN Card
- Scanned copies in JPG or PDF
Aadhar Card
- Uploaded in JPG or PDF
Submission Process
- PAN Card
- Uploaded on the GST registration portal digitally
Aadhar Card
- Uploaded on the GST registration portal digitally
Special Notes
PAN Card
- Should match with other documents
- Aadhar Card
- Should match with other documents.
6. PAN Card and Address Proof of all Directors
The PAN Cards and Address Proofs of all directors are required to validate their identities and residential addresses. It helps in maintaining transparency and accountability throughout the GST registration process.
Mandatory or Optional
- Mandatory
Validity Requirements
- PAN Card and Address Proof should be valid and updated
Where to Obtain
- PAN Card
- Issued by the Income Tax Department of India
Address Proof can be in the form of:
- Utility bills (Electricity bill, Water bill, Telephone bill and others)
- Bank statements
- Government-issued identity documents with an address (Adhaar Card, Driving License, Passport)
Format Accepted
- Scanned copies of the original document in JPG/PDF file.
Submission Process
- Uploaded on the GST registration portal digitally
Special Notes
- PAN Card and Address Proof should match with other documents
7. Photograph of Partner and Authorised Signatory
Recent photographs of each partner and the authorized signatory are required to visually identify and authenticate these individuals associated with the company.
Mandatory or Optional
- Mandatory
Validity Requirements
- It should be a recent (taken within last 6 months) photograph
- Should be clear and taken from a high-resolution camera
Submission Process
- Photographs are uploaded to the GST portal digitally
Format Accepted
- Should be in JPG format (not exceeding 100 KB)
- A professional high-resolution photograph.
8. Proof of Place of Business
Proof of principal place of business validates the physical location from which the business operates.
Mandatory or Optional
- Mandatory
Validity Requirements
- The address proof should be current and valid
What is considered as address proof?
- Consent Letter/rent agreement
- Electricity Bill
- Ownership document
- Property Tax Receipt
Format Accepted
- Scanned copies of the original document in a JPG/PDF file
Special Notes
- The address proof should be accurate and match with other documents submitted
9. Bank Account Details
Bank Accounts facilitate financial transactions related to tax payments and refunds.
Mandatory or Optional
- Mandatory
Validity Requirements
- The Bank Account should be active and in the Company’s name
Where to Obtain
- Details can be obtained from the company’s bank in the form of a bank statement, a cancelled cheque or a passbook.
Special Notes
- The bank account should be held in the name of the Company
- 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 private limited company?
- For GST registration of a Private Limited Company (PLC), you’ll need these key documents:
- Company’s PAN Card
- Incorporation Certificate
- Proof of Business Address
- Bank Account Details
- Memorandum of Association (MoA)
- Photographs of the Authorized Signatory and Partners
- PAN and Aadhaar Cards of the Signatory and Directors
Keep these ready, and you’re all set for GST registration!
2. What is the validity period for documents used in GST registration for a private limited company?
- For GST registration, most documents for a private limited company don’t really have an expiry date.
- Your Company PAN Card and Incorporation Certificate are good for as long as the company exists
- Proof of Business Address or Bank Account Details, just make sure they’re current and reflect the latest info
- Photographs, they should be recently taken within the last 6 months
3. What format are documents required to be in for GST registration?
You’ll need to have your documents in a clearly scanned digital format, like PDFs or JPGs.
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
An Aagarwalla’s expertise and reliability in Goods and Customs laws and in GST registration are backed by a rich experience of over 40 years in the industry. We pride ourselves on our careful attention to detail thus ensuring all important documents are prepared and submitted with the utmost accuracy. If your company is facing complexities during GST registration and seeks professional guidance, A Aagarwalla is your ideal partner. We invite you to reach out to us for a seamless experience in managing your GST compliance needs.