GST
Documents needed for a new GST registration
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Facts
A proprietor needs PAN, Aadhaar, a photograph, proof of the place of business and bank details. If the premises is rented or belongs to someone else, a rent agreement or consent letter with the owner's proof is also needed.
Provisions and law
- Rule 8, CGST Rules 2017Part A with PAN, mobile and email OTPs gives a TRN; Part B is filed with documents; acknowledgement in REG-02; risk-flagged applicants may be called for biometric verification.
- Sec 25(6) to 25(6D), CGST Act 2017PAN is mandatory, and individuals and specified persons of other applicants must undergo Aadhaar authentication, with notified exemptions.
Analysis
The officer checks that the name, address and signatory details match the uploaded documents. Property tax receipt, municipal khata or an electricity bill works as ownership proof. Bank details can be added after registration but must be given within the time set by Rule 10A. Typing the address exactly as on the proof avoids most queries.
Conclusion
- Keep PAN and Aadhaar of the proprietor ready, with the mobile linked to Aadhaar.
- Get the ownership proof of the premises, and a rent agreement or consent letter if not owned.
- Take a clear photo of the proprietor and the shop signboard.
- Note the main goods HSN codes or service codes.
- File Part A for the TRN, then Part B with uploads.
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New GST registration, REG-01
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