Documents Required for GST Registration of Proprietorship

Every person is liable to be registered under GST if the aggregate turnover of such a person exceeds the threshold limit as prescribed under the act. The person can also be registered under GST on a voluntary basis. For the purpose of registration, the proprietor would have to Furnish such documents which shall be discussed in this article.

The proprietorship business is a kind of business where the business is owned and operated by a single person. The following are the list of documents required for the sole proprietor or Individual to get registration under the GST act.

Documents required in the case where Principal Place of Business is Owned

• A recent passport-sized photograph of the Sole Proprietor or Individual getting registration
• A recent passport-sized photograph of the authorized signatory if any 
• Authorization letter or Managing Committee and Acceptance letter as a proof for appointment of authorized signatory 
• Following any one of the Documents required as a proof of principal place of business
  • Electricity Bill
  • Document showing Legal ownership
  • Municipal Tax Receipt
  • Property Tax receipt

Documents required in the case where Principal Place of Business is Rented or Leased

• A recent passport-sized photograph of the Sole Proprietor or Individual getting registration
• A recent passport-sized photograph of the authorized signatory if any 
• Authorization letter or Managing Committee and Acceptance letter as a proof for appointment of authorized signatory 
• Following any one of the Documents required as a proof of principal place of business
  • Electricity Bill
  • Document showing Legal ownership
  • Municipal Tax Receipt
  • Property Tax receipt
  • Rental Agreement or Lease Agreement
  • In case of no agreement or expired agreement- Rent receipt with No Objection Certificate (NOC).

Documents required in the case where Principal Place of Business is of Consent or shared Nature

For example: If Principal place of business is owned by Father and proprietorship business is owned by his son for the sake of principal place of business proof, the proprietor can provide the Consent letter written by his father allowing his place to use as a principal place of business

• A recent passport-sized photograph of the Sole Proprietor or Individual getting registration
• A recent passport-sized photograph of the authorized signatory if any 
• Authorization letter or Managing Committee and Acceptance letter as a proof for appointment of authorized signatory 
• Following any one of the Documents required as a proof of principal place of business
  • Consent letter
  • Electricity Bill
  • Document showing Legal ownership
  • Municipal Tax Receipt
  • Property Tax receipt

Documents required in the case where Principal Place of Business is Other than the above cases

• A recent passport-sized photograph of the Sole Proprietor or Individual getting registration
• A recent passport-sized photograph of the authorized signatory if any 
• Authorization letter or Managing Committee and Acceptance letter as a proof for appointment of authorized signatory 
• Following any one of the Documents required as a proof of principal place of business
  • Document showing Legal ownership