GST Registration in Bangalore, Karnataka

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GST Registration

Every supplier making taxable supplies is liable for registration if his aggregate turnover in a financial year exceeds twenty lakh rupees. Every person should take a GST registration within thirty days from the date on which he becomes liable to registration. The person who wants to obtain voluntary registration can also apply for GST registration. The person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.

Compulsory GST Registration

However, following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:

• Persons making any inter-State taxable supply
• Casual taxable persons;
• Persons who are required to pay tax under reverse charge;
• Non-resident taxable persons;
• Persons who are required to deduct tax under GST
• Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
• Input service distributor;
• Persons who supply goods and/or services through electronic commerce operator;
• Every electronic commerce operator;
• An aggregator who supplies services under his brand name or his trade name; and
• Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

Persons not liable to get GST Registration

Following persons are not liable to get registered under GST

• Any person engaged exclusively in the business of supplying goods and/or services that are not liable to tax or are wholly exempt from tax under this Act
• An agriculturist, for the purpose of agriculture

Prerequisites for GST Registration:

To apply for a new registration, you must have

• PAN card/details of your business
• Valid and accessible e-mail ID and Mobile Number
• Documentary proof of constitution of your business
• Documentary proof of promoters/partners
• Documentary proof of principal place of business
• Details of additional places of business, if applicable
• Details of Authorised Signatories including photographs and proof of appointment
• Details of Primary Authorised Signatory
• Business bank account details along with bank statement or first page of bank passbook
• Valid Class II or Class III DSC of authorised signatory in case of companies and LLPs; valid Class II or Class III DSC or Aadhaar (for E-Sign option) in case of other entities.

Note: Your mobile number should be updated with the Aadhaar authorities otherwise you cannot use E-Sign option because OTP will be sent to the number in the Aadhaar database

Documents required for GST registration

In the case of Proprietary Firm/Individual

• Photo of the proprietor
• Copy of PAN Card
• Copy of Aadhaar
• Latest Bank Statement or Cancelled Cheque
• Proof of Principal Place of Business

1. For owned premises: Latest property tax receipt or copy of Electricity Bill
2. For Rented: Rent agreement along with Latest property tax receipt or Electricity Bill
3. In other Cases: Owners Consent letter along with Latest property tax receipt or Electricity Bill

In the case of Partnership Firm/ Limited Liability Partnership (LLP)

• Photographs of All Partners
• Copy of Partnership Deed/LLP agreement
• Copy of PAN Card of Firm
• Latest Bank Statement or Cancelled Cheque
• Authorization letter (for each authorised signatory)
• Proof of Principal Place of Business

1. For owned premises: Latest property tax receipt or copy of Electricity Bill
2. For Rented: Rent agreement along with Latest property tax receipt or Electricity Bill
3. In other Cases: Owners Consent letter along with Latest property tax receipt or Electricity Bill

In the case of Private Limited Company:

• Photographs of Managing Director or the Authorised Person
• Registration Certificate
• Copy of PAN card
• Latest Bank Statement or Cancelled Cheque
• Authorization or copy of resolution of the Board of Directors (for each authorised signatory)
• Proof of Principal Place of Business

1. For owned premises: Latest property tax receipt or copy of Electricity Bill
2. For Rented: Rent agreement along with Latest property tax receipt or Electricity Bill
3. In other Cases: Owners Consent letter along with Latest property tax receipt or Electricity Bill