What is GSTIN? Required Documents to Apply GSTIN Registration Number


GST (Goods and Service Tax) has changed the tax system of the country. It subsumed all indirect taxes like Service Tax, VAT, Excise Duty, Entertainment Tax, etc. All taxpayers should have an Identification Number which denotes them as a taxpayer. Before the implementation of GST, all taxpayers who registered under State VAT law had TIN (Taxpayer Identification Number). TIN is replaced by GSTIN under GST.

Service providers had Service Tax Registration Number issued by Central Board of Excise and Customs (CBEC). But after GST is Implemented, multiple Identification Numbers were replaced by GSTIN.

What is GSTIN?

All taxpayers who register under GST will be given a unique Identification Number known as GSTIN. GSTIN stands for Goods and Service Tax Identification Number. It is a unique 15 digit number. It is compulsory for all new taxpayers and also compulsory for existing taxpayer who had already registered under Service Tax/State VAT/Central Excise Tax.

Format of GSTIN

GSTIN has 15 digitsGSTIN-Number

  • First two digits – State code
  • Next ten digits – PAN Card number of the Taxpayer
  • Thirteenth digit – Entity Number of the same PAN holder in a state
  • Fourteenth digit – Default
  • The last digit – Check code

Who needs GSTIN?

  1. If your turnover exceeds Rs 20lakhs in a financial year, you should obtain GSTIN (Rs. 10 Lakh for North Eastern and the Hill States)
  2. Casual taxable persons
  3. A person who is undertaking Inter-state trade
  4. Input Service Distributor (ISD)
  5. Affiliate Marketer (if the turnover exceeds Rs.20 lakhs)
  6. A person who is making taxable supply
  7. Non-resident taxable person
  8. E-commerce operator or Aggregator (if the turnover exceeds Rs. 20 lakhs)
  9. Agent of a supplier
  10. Importers and Exporters
  11. A person who is paying tax under reverse charge mechanism

Benefits of GSTIN

  1. GSTIN replaced multiple identification numbers
  2. It denotes you as a Taxpayer
  3. Entire process of getting GSTIN is made online
  4. Used to Identify dealers who registered under GST
  5. GSTIN is enough to pay all taxes

Required documents for applying GSTIN

1. Sole proprietorship

  • PAN Card of an Individual
  • ID proof like Aadhar card/Driving license/passport/Voter ID of individual (any one of these)
  • Address proof (ration card/Aadhar card/Driving license/passport/Voter ID) of the proprietor
  • Current Bank Account of proprietor
  • Address proof of the business premise (electricity bill, current bill, phone bill, or rental agreement)
  • No objection of the owner of the business premise
  • Declaration to comply with the provisions
  • Photograph of proprietor

2. Private Limited

  • PAN Card of the company
  • Bank Account Statement of the company
  • Certificate of business registration
  • Articles of Association (AOA)/ Memorandum of Association(MOA)
  • Address proof for business place(electricity bill, current bill, phone bill, or rental agreement)
  • Document of Board resolution
  • PAN and Aadhaar number of all directors
  • Photograph of all directors
  • Declaration to comply with the provisions
  • If the business place is rented, you need the no objection certificate from the landlord

3. Partnership

  • Company PAN Card company
  • Bank Account Statement
  • Partnership Agreement (Partnership Deed)
  • Pan number/passport number (anyone) of the partners
  • Registration certificate of the company
  • Aadhar Card of the partners
  • Declaration to comply with the provisions
  • If the business premise is rented, you need electricity bill/current bill/phone bill/rental agreement as Address Proof
  • Passport size photos of all partners

4. Limited Liability Partnership (LLP)

  • PAN Card of the company
  • Articles of Association (AOA)/ Memorandum of Association(MOA) of the firm
  • Pan number of the partners
  • PAN Card of the company
  • Registration certificate of the company
  • Current Bank Account statement
  • Aadhar number of the partners
  • Declaration to comply with the provisions
  • Partnership Deed (Partnership Agreement)
  • No objection certificate from the owner of business premise (in case the premise is rented)
  • Board Resolution Document
  • Address proof of the company like electricity bill/current bill/phone bill/rental agreement
  • Passport size photo of the partners
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