Introduction of Goods & Service Tax has been a big reform in India. It is Comprehensive indirect tax levy on manufacture, sale & consumption of goods as well as services at the national level. Here is brief introduction.

Under Section 24 the following registration are compulsory

• Persons making any Inter – state supply
• Casual taxable persons making taxable payment
• Persons who are required to pay tax under sec 9(5) & Under reverse charge
• Nonresident taxable persons making taxable supply
• Persons who making taxable supply of Goods & Services or both on behalf of other taxable persons whether as on agent or otherwise
• Every Electronic commerce operator
• Such other person or class of person as may be notified by Government on recommendation of the council

FOR PARTNERSHIP/LLP FIRM/ Company

• Firm/Company Pan
• Partnership Deed/ LLP Agreements/Incorporation Certificate
• Pan Card (All Entity’s)
• Aadhar Card (All Entity’s)
• Passport Size Photo (All Entity’s)
• Email Id & Phone No (All Entity’s)
• Name of Business
• Nature of Business
• Board Resolution/ Resolution of Authorizing Signatory of Partners/Director’s
• Proof of Premises (Elec. Bill/ House Tax Receipt/Sale Deed/Consent Letter)
• If Rented (Rent Agreements & Landlord Documents {Aadhar & Pan})