Address Proof for GST Registration

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.

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GST went into effect 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 pay their due portion of GST as well. 

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 the rendering of 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 to 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 is conducting business. 
  • An assessee may even get separate registration for each of his business verticals, even if he is conducting business within the boundaries of only one state.


Understanding the Address Proof Requirement Under the GST Regime

  • GST registration requires the facilitation and furnishing of address proof of both the owner/partners/directors of a business and the principal place of the business itself. One can simply provide either of the following documents such as their passport, driving license, voters identity card, Aadhar card. etc, as address proof of the owner/partners/directors of a business.
  • In order to furnish the address proof of the principal place of conducting a business, upload any one of the following documents:
  1. Property tax receipt
  2. Copy of municipal khata 
  3. Copy of electricity bill 
  4. Ownership deed (in the case of owned property)
  5. Lease / rental agreement and  NOC from the owner (in case of leased/rented property)
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.

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. The consent letter should be supplied together with proof of company address, such as a copy of the municipal khata or the electricity bill.

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

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