Documents required for GST registration as an Individual

An individual while doing any business or providing any service i.e. selling goods online or providing freelancing service thinks that how should he register under GST what is the type of organisation that he should choose while registering under GST.

So here in this post we are going to discuss what is the type of organisation that in individual needs to choose while registering under GST and various documents which would require while registering himself under GST regime.

In our earlier post we had discussed when an individual is required to get registered under GST in case of interstate supply of goods or service. Hence, lets directly jump to how he should register himself.

First of all if an individual is doing a business in his own name then he is known as sole proprietor. There is no separate category for for an individual each individual doing business on his own name is known as sole proprietor and as the name suggest he is an individual owner.

Further when a person is registering himself as a sole proprietor in GST he is not required for any other registration as a sole proprietor under any other law to get a registration as a sole proprietor under GST.

Now the other options that is voluntary registration or threshold limit exceeding or selling goods online would all depend on your type of business or the reason for registration and we would recommend you to take an expert opinion on which option would be most favorable keeping in view your future plans for your business because currently you might be thinking of one option depending on your current situation but that not might be correct in long run hence we would advise you to take a experts opinion and you can book your consultation with our experts who are practicing chartered accountants by CLICKING HERE.

Now as we know and individual needs to register as sole proprietor so let’s look at the documents required for registration under GST in different scenarios:

In case of owned property:

Purpose	Acceptable Documents	Document Type	Max Size for Upload
Proof of Constitution of Business (Any One)	NA

Photo of Stakeholder (Promoter / Partner)	Photo of the Promoter/ Partner	JPG	100 KB
Photo of the Authorised Signatory	Photo	JPG	100 KB
Proof of Appointment of Authorised Signatory (Any One)
	Letter of Authorisation	JPG,PDF	100 KB
	Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter	JPG,PDF	100 KB
Proof of Principal Place of business (Any One)
	Electricity Bill	JPG,PDF	100 KB
	Legal ownership document	JPG,PDF	1 MB
	Municipal Khata Copy	JPG,PDF	100 KB
	Property Tax Receipt	JPG,PDF	100 KB

In case of rented, leased or consented property just the documents for proof of principal place of business would change.

For rented/ Leased property you can also submit the below documents in addition to above documents for principal place of business. However, It is recommended to submit rent/ lease agreement if the property is rented above all other documents:

Rent / Lease agreement	JPG,PDF	2 MB
Rent receipt with NOC (In case of no/expired agreement)	JPG,PDF	1 MB

In case of consent property or shared property in addition to documents mentioned in table 1 you can even submit below document as a proof of principal place of business:

Consent Letter

JPG,PDF

100 KB

A consent letter is generally used in a situation wherein an individual is conducting business from his own house and the house is in the name of his relative.

You can even submit 2 documents while registering for principal place of business in case of consent or rented property i.e. rent agreement/ consent letter and electricity bill.

To download the Format of Consent letter CLICK HERE. You should get the print out of such consent letter on a stamp paper and then sign it.

*The upload size may vary on website as the GST departments keeps on updating GST website.