Address Proof for GST Registration: Meaning and Guidance

To successfully complete the GST registration process, all prospective taxpayers must furnish an address proof of their business under the latest indirect tax regime.  Here’s an in-depth look at this.

GST was enacted in April 2017; it is also known as the ‘Goods & Services Tax’, and is a value-added destination-based tax levied on goods and services. It combines several distinct central and state indirect taxes, generating additional revenue for the government while avoiding the cascading effect of indirect taxes. It is an indirect tax payment when goods or services are in purchase. Moreover, businesses that sell goods and provide services must also pay their due portion of GST. It is necessary to provide valid address proof for GST registration.

Proof for GST Registration: Points to Remember

• There is no government fee to complete the GST enrollment procedure on the official CBIC’s GST portal; nevertheless, one can expect to pay a GST specialist who would charge a professional fee to facilitate seamless registration under the GST Act.
• Any business engaged in the supply of goods whose turnover in a fiscal year exceeds ₹ 40 lakhs for states in the normal category that have opted for the new threshold (₹20 lakhs for special category states and those in states that have not opted for the new threshold, such as Telangana).
• Any business engaged in rendering services whose turnover in a fiscal year exceeds ₹ 20 lakhs in normal category states (10 lakhs for special category states).
• GSTIN is PAN-based; hence a PAN card is mandatory to obtain GST Registration.
• Within thirty days of becoming liable for registration, every eligible assessee must apply for GST registration in each state in which he is liable. 
• Since GST registration is on a state-by-state basis, the assessee must obtain individual registration in each state where he conducts business. 
• An assessee may even get separate registration for each business vertical, even if he is conducting business within the boundaries of only one state.

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The (4th) and (5th) items on this list need to be submitted along with either the (1st), (2nd), or (3rd) items on the aforementioned list.

GST Registration on Residential Address: Address Proof for GST Registration 

When applying for new GST registration online, providing valid address proof is a crucial step. The documents necessary for Proof for GST Registration typically include:

1. For Owned Property: 

• Any document proving ownership of the property, such as a sale deed, property tax receipt, or municipal khata can be used as GST registration address proof.

2. For Rented or Leased Property:

• A valid rent/lease agreement between the property owner and the applicant.
• In the absence of a formal agreement, an affidavit made by the applicant declaring the details of the landlord and the terms of occupancy can be used as GST address proof documents.

3. For Shared Property:

• An NOC (No Objection Certificate) from the primary owner or person in control of the property.
• Valid documents proving ownership or permission from the primary owner to use the property for business purposes.

It’s important to note that the GST address proof should clearly depict the complete address of the place of business.

Documents Necessary for new GST registration online

When applying for new GST registration online, in addition to the address proof, the following documents are typically required:

1. Proof of Constitution:

• Partnership Deed for Partnership firms.
• Registration Certificate for Companies and LLPs.
• Trust Deed for Trusts.
• Any document issued by the Government for others.

2. Photographs:

• Photographs of the proprietor, partners, or directors, as applicable.

3. Bank Account Proof:

• Scanned copy of the first page of the passbook or a bank statement containing the name of the business entity, address, and few transaction details.

4. Authorization Form:

• An authorization form, duly filled and signed by the authorized signatory.

5. Details of Business Activities:

• Details regarding the main business activities, including goods or services supplied.

6. Additional Documents:

• Depending on the type of business, additional documents may be required.

When is GST Deregistration Possible?

GST deregistration is possible under various circumstances, including:

1. Closure of Business:

• If the business ceases to operate.

2. Transfer of Business:

• In the case of a business transfer or amalgamation.

3. Change in Business Structure:

• Change in the constitution of the business.

4. Threshold Limit Not Reached:

• If the business falls below the threshold limit and doesn’t qualify for mandatory registration.

5. Other Reasons:

• Any other reasons specified in the GST laws that warrant deregistration.

It’s essential to comply with the relevant provisions and procedures outlined by the GST authorities for deregistration.

What Is a NOC?

It is a ‘No Objection Certificate’ (NOC) from the business premises’ owner declaring that he has no objections to the taxpayer conducting business on the premises. There is no specific format for the consent letter under GST: https://reg.gst.gov.in/registration/. The consent letter should be supplied with proof of company address, such as a copy of the municipal khata or the electricity bill.

To know more about the Proof for GST Registration process, get in touch with Vakilsearch’s GST specialists without further ado!!

Also, Read:

• How to Download GST Certificate?
• How to register GST by PAN card?
• What is the GST ARN Number?