Author: Infinite On Tax

As per Section 10 of the CGST Act, 2017, the GST Composition scheme is an alternate method to pay tax for small businesses without the hassles of ITC and at lower rates than the rates under the normal tax scheme. It is an optional scheme for small businesses. GST Composition scheme is PAN based and the eligibility for availing this scheme depends on the aggregate turnover on the same PAN.

Basic Features of the GST Composition Scheme

Before opting for the GST Composition scheme, the supplier must understand the specifics of this alternate method of paying tax for small business:-

• All registrations under the same PAN will have to either opt for the GST Composition scheme or continue in the regular scheme.
• The supplier cannot avail ITC in this scheme. Moreover, the composition dealer cannot charge any tax from the customer and the composite tax paid by him will not be available as input tax for the buyer and thus the buyer will not be eligible for ITC.
• The composition dealer cannot issue a tax invoice. The supplier has to issue a Bill of supply.
• If any inward supply is taken attracting the provisions of Reverse charge mechanism (RCM), then the composite rates of GST will not be applicable.
• The composite dealer will have to file quarterly returns and payments in Form GST CMP – 08 by 18^th of the next month succeeding such quarter. An annual return in Form GSTR – 4 will also have to be filed.

Who is eligible for availing the GST Composition Scheme?

The following category of persons can avail the GST Composition scheme:-

1. Manufacturers and traders of goods
2. Restaurants (Not serving alcohol)
3. Earlier the GST Composition scheme was only for suppliers of goods, however, in the 32^nd Council Meeting notified under Notification No. 2/2019 dated 7^th March, 2019, the scheme has also been made available to service providers from 1^st April, 2019.

Composition Scheme – GST Rate

The GST rates for the composition scheme are as under:-

Eligible Person	Total rate of tax (CGST + SGST/UT-GST)	Turnover
Manufacturer	1%	All supplies with the state – Both taxable and exempted.
Restaurants not serving alcohol	5%	All supplies with the state – Both taxable and exempted.
Other Suppliers of goods	1%	Taxable turnover within the state.
Service Providers	6%	All supplies with the state – Both taxable and exempted.

GST Composition Scheme Turnover Limit

Since the intent of the scheme is to benefit the small businesses from tedious GST compliances, the eligibility for availing the scheme is based on the aggregate turnover under the same PAN.

For suppliers of goods – If the aggregate turnover is upto Rs. 1.50 crores for the preceding financial year, the person will be eligible for availing the GST composition scheme. However, for North-Eastern states and Uttarakhand, this threshold limit is Rs. 75 lakhs.

For suppliers of services – If the aggregate turnover is upto Rs. 50 lacs for the preceding financial year, the person will be eligible for availing the GST composition scheme.

Section 10(2) – Persons not eligible to opt for GST composition scheme

As per Section 10(2) of the CGST Act, 2017, the following categories of persons are not eligible to opt for GST composition scheme even if the aggregate turnover is below Rs. 1.50 crores/Rs. 75 lacs :-

• Person making supply of any service OTHER THAN –
  • Restaurant services
  • Interest received on extending deposit loan and advances shall be ignored completely
  • As per CGST (Amendment) Act, 2018, limited value services along with main business – Maximum value : 10% of the turnover within the state/UT or Rs. 5 lacs whichever is higher i.e. if the value of these services exceeds the maximum limit then the person is not eligible for the scheme.
• Person making supply of non-taxable goods or services
• Person making INTER-STATE supply of goods/services
• Person engaged in making supplies of tobacco, pan masala, ice cream and other edible ice, fly ash bricks and blocks, bricks of fossil fuels or similar siliceous earths, building bricks, earthen or roofing tiles [Amended by Notification No. 15/2022-CT w.e.f. 18.07.2022]
• Casual taxable person or non-resident taxable person

Earlier E-commerce operators were not eligible for availing the GST Composition scheme, however CBIC vide Notification No. 36/2023-Central Tax dated 4^th August, 2023 w.e.f. 1^st October, 2023.

E-commerce operators fulfilling the following conditions will be allowed to avail the GST Composition scheme:-

• E-commerce operator shall not allow any inter-state supply of goods through it by the said person
• E-commerce operator is collecting TCS u/s 52 of the CGST Act, 2017
• E-commerce operator shall furnish the details of supplies in Form GSTR – 8 electronically on the common portal.

Therefore, if the supplier is fulfilling the basic conditions of aggregate turnover and does not fall under the ineligible category u/ 10(2) of the CGST Act, 2017, the supplier can opt for the GST Composition Scheme.

FAQs regarding GST Composition Scheme

The concept of deemed export under GST is not a new concept. This terminology is also frequently used in the Foreign Trade Policy (FTP) however, the meaning of deemed export under GST is different than the interpretation of this term in FTP. Moreover, deemed export under GST has been clearly distinguished from exports as a distinct supply under GST and thus these two terms have separate meanings and separate tax implications.

Difference between Exports and Deemed export under GST

Export of goods or services require the goods or services to be exported outside the Indian territory, however, in the case of deemed export under GST, it is pertinent to note that the goods or services are not physically exported out of India but are deemed to have been exported.

Export is a zero rated supply in GST but deemed export under GST is not a zero rated supply by default. GST is levied on all deemed exports at the point of supply.

Deemed export under GST – Meaning

Deemed export under GST refer to those transactions in which the goods supplied do not leave the country, and the payment for such supplies is received either in Indian rupees or in free foreign exchange. This means that the goods or services supplied are intended for use in the manufacturing or production of goods that are to be exported outside India.

Example – M/s ABC sells goods to M/s PQR, an EOU for further sale to M/s XYZ in New York. Here, the supply from M/s ABC to M/s PQR will be treated as deemed export under GST and the supply from M/s PQR to M/s XYZ will be treated as export under GST.

Categories of supply of goods notified as deemed export under GST

In exercise of powers conferred under Section 147 of the CGST Act, the Central Government has issued Notification no. 48/2017-Central Tax dated 18.10.2017 wherein the following categories of supply of goods has been declared as Deemed export under GST:-

• Supply of goods by a registered person against Advance Authorization
• Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
• Supply of goods by a registered person to Export Oriented Unit
• Supply of gold by a bank or Public Sector Undertaking specified in the Notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorization

Conditions to be fulfilled for classification as deemed export under GST

The following conditions must be fulfilled for the classification of these supplies as deemed export under GST:-

• Supplies covered u/s 147 of the CGST Act, 2017 as elaborated above
• Applicable only for the supply of goods (not for supply of services)
• Goods are not required to be taken outside India
• Goods must be produced or manufactured in India
• Payment can be received either in Indian currency or in free convertible foreign currency. Free convertible foreign currency means that the supplies have not been made under any bond/LUT.
• The tax must be paid at the time of supply. The refund can be claimed on such supplies thereafter.

Taxability of deemed export under GST

As discussed above, export is a zero rated supply in GST but deemed export under GST is not a zero rated supply by default. GST is levied on all deemed exports at the point of supply. Moreover, these supplies cannot be made under any bond/LUT. Thus, the taxpayer will have to pay the tax and later on can claim the refund.

Deemed exports are exempted from payment of GST under the GST law. The supplier of goods or services can claim a refund of the GST paid on the supply of goods or services to such organizations.

Additional conditions to be fulfilled for supply to EOU/STP/HTP to be treated as deemed export under GST

• It is mandatory that an EOU/EHTP/STP/BTP unit has to give prior intimation by filing Form – A i.e. (Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act,2017 read with Notification No.48/2017-Central Tax dated 18.10.2017).
• The said intimation shall be given to – (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer.
• The form must contain a running serial number, details of goods to be procured which is pre-approved by the Development Commissioner.
• The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit.
• On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to – (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer.
• The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit.
• The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in Form – B.

Refund Procedure for tax paid on deemed export under GST

As per 3rd proviso to Rule 89(1) of CGST Rules, 2017, application for refund in case of deemed exports can either be filed by the recipient of deemed export supplies. Alternatively, the supplier of such deemed exports supplies can also file the refund application, in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund.

It may be noted that rule 89(4A) of the CGST Rules, 2017 as amended vide Notification no. 75/2017-Central Tax dated 29.12.2017 (w.e.f 23.10.2017), the recipient of deemed export supplies can claim refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, in case of deemed export supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18.10.2017.

Further Rule 96(9) of the CGST Rules, 2017 as amended vide Notification no. 75/2017-Central Tax dated 29.12.2017 (w.e.f 23.10.2017) also provides that the recipient of deemed export supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18.10.2017 cannot export on payment of integrated tax.

Time limit for filing refund claim

For obtaining refund the recipient or supplier of deemed export supplies has to file an application in FORM GST RFD-01 through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner before the expiry of two years from, the date on which the return relating to such deemed export supplies is to be furnished electronically. The application has to be accompanied by a statement containing the number and date of invoices along with such other evidences as may be notified in this behalf.

Documentation and Compliances

The supplier of goods or services must maintain proper documentation to claim the benefits of deemed export under GST. The supplier must issue a tax invoice indicating that the supply is intended for deemed export and must obtain a certificate from the recipient of goods or services confirming that the goods or services have been received for deemed export.

The supplier of goods or services must comply with various provisions of the GST law to avail of the benefits of deemed export. This includes timely filing of GST returns, payment of GST on the supply of goods or services to organizations that are not eligible for deemed export status, and maintaining proper records.

The concept of composite supply and mixed supply originates from the supply of bundled services. Supply of goods and services as defined u/s 7(1) of the CGST Act, 2017 includes the supplies on which tax is payable unless if specifically exempted in the GST law. However, for every supply of goods and/or services that is provided as a bundled service or as a combination, the classification of such supplies becomes a challenge to determine the rate of tax. To address this issue, Section 8 has been laid down the CGST Act, 2017 that provides guidelines to simplify the process of determination of rate of GST.

Origin of Composite Supply and Mixed Supply – Concept of Bundled Supply

A bundled supply is a supply that is a combination of goods and/or services. When the goods and/or services can be naturally bundled together, the bundled service will be treated as a composite supply and when the goods and/or services cannot be naturally bundled together, the bundled service will be treated as a mixed supply.

Need for classification

Classification of supplies is important since the tax liability and the time of supply applicability on these two diverse kinds of bundled services is different in the GST law.

Composite Supply – Meaning, Elements

As per Section 2(30) of the CGST Act, 2017, a composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.

Example – A car dealer sells a vehicle along with a tool kit, first aid kit, and maintenance and registration services. Here, the principal supply is the sale of car and the ancillary services are providing tool kit, first aid kit, and maintenance and registration services. This will be categorized as a composite supply since tool kit, first aid kit, and maintenance and registration services cannot be supplied without the vehicle i.e. the principal supply.

The two key elements are:-

Naturally Bundled – Supplies can be considered naturally bundled when the supply of goods and/or services is usually provided together in the ordinary course of business and they cannot be separated. They are usually advertised as a package deal.

Example – Breakfast buffet service provided to all guests who are availing the accommodation services in the hotel. These services are naturally bundled together as this is an industry practice and is in the ordinary course of business.

Principal Supply – As per Section 2(90) of the CGST Act, 2017, principal supply means the supply of goods or service which constitutes the predominant element of a composite supply and to which any other supply forming part is ancillary.

Example – Free internet services provided with hotel accommodation services. Here, the hotel accommodation service is the predominant supply and the free internet service is only an ancillary supply to make the experience of the stay better and more comfortable.

Composite Supply – Determination of Tax liability

For composite supplies, the tax rate under GST will be the GST rate applicable on the principal supply will be applied on the entire supply.

Example – M/s ABC Interiors from New Delhi has placed an order for purchase of 100 pieces of furniture from M/s XYZ Furniture Store from Mumbai. The chairs will have to be sent from New Delhi to Mumbai and thus it was prudent to take transit insurance. In this case, the GST rate on the sale of furniture will be applicable on the entire supply i.e. supply of chairs and the service of transit insurance.

Mixed Supply – Meaning, Elements

As per Section 2(74) of the CGST Act, 2017, mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price, where such supply does not constitute a composite supply.

Example – M/s ABC Store is selling festival hampers that have aerated beverages, cakes, fruits, clothes and some appliances at a single price. Since all these items are individual supplies i.e. can be sold separately, thus this a mixed supply.

The two key elements are as under:-

Individual supply – Individual supplies are the supplies that are independent of each other and are not naturally bundled. Thus, it can be said that if the transaction has supplied that cannot be naturally bundled in the ordinary course of business, then it would be called a mixed supply.

Not a composite supply – If a transaction of two or more goods or services or any combination thereof cannot be categorized as a composite supply, it would be called a mixed supply.

Mixed Supply – Determination of Tax Liability

For the determination of GST tax rates in this case, supply comprising of two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

Example – M/s ABC Store is selling festival hampers that have aerated beverages, cakes, fruits, clothes and some appliances at a single price. Since all these items are individual supplies i.e. can be sold separately, thus this a mixed supply. Here, the appliances have the highest rate of tax i.e. 28% and thus the GST rate of 28% will be applicable on the single price of the entire hamper.

Circular No. 34/8/2018 – GST

Issue – Whether re-treading of tyres is a supply of goods or services?

Explanation in the Circular – In the re-treading of tyres, which is a composite supply, the predominant element is the process of re-treading which is a supply of service. Rubber used for re-treading is an ancillary supply. Which part of a composite supply is the principal supply must be determined keeping in view the nature of the supply involved. Value may be one of the guiding factors in this determination, but not the sole factor.

The primary question that should be asked is what the essential nature of the composite supply is and which element of the supply imparts that essential nature to the composite supply.

Conclusion – Supply of re-treaded tyres, where the old tyres belong to the supplier of re-treated tyres, is a supply of goods attracting GST @ 28%.

The detailed explanation for these supplies have been given by CBIC in their publications.

Supply under GST for both goods and services has been made the single comprehensive taxable event. Taxable event is an important criteria in the taxation system as it determines the point at which the tax is to be levied. Before the introduction of GST in India, the determination of taxable event was different for different indirect tax laws such as, the taxable event under Excise laws was when the goods manufactured were taken out of the factory, under the VAT laws the taxable event was the sale of goods or provision of services and under Service Tax, the taxable event was ascertained by the Point of Taxation Rules. However, these laws were subsumed into the GST Act in 2017.

Supply under GST – Meaning and Scope of supply – Section 7(1)

Supply includes –

• All forms of supply under GST of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course of furtherance of business,
• The activities or transactions, by a person, other than an individual, to its members or constituents or vice versa, for cash, deferred payment or other valuable consideration,

It has been clarified that it shall be deemed that the person and its members or constituents are two separate persons and the supply under GST of activities or transactions inter se shall be deemed to take place from one such person to another,

• Import of services for a consideration whether or not in the course or furtherance of business,

However, the essential conditions regarding import of service covered in supply under GST are as under:-

• It is applicable only for services and not for goods.
• Services should be provided for a consideration.
• Services may be in course or furtherance of business or not. This implies that import of services even for personal consumption would qualify as ‘supply’ and therefore would be liable to tax.
• The activities specified in Schedule I, made or agreed to be made without a consideration.

Supply under GST – Whether supply of goods or services – Section 7(1A)

Where certain activities or transactions constitute a supply in accordance with Section 7(1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.

Supply under GST – Negative List – Section 7(2)

Notwithstanding anything contained in Section 7(1),

• The activities or transactions specified in Schedule III, or
• Such activities or transactions undertaken by the Central Government, State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council,

shall be treated neither as a supply under GST of goods nor a supply of services.

Supply under GST – Goods or Services as per Government notification – Section 7(3)

The Government may on, the recommendations of the Council, specify, by notification, the transactions that are to be treated as:-

• A supply of goods and not as a supply of service; or
• A supply of services and not as a supply of goods.

Types of Supply under GST –

The supply under GST can be broadly categorized as taxable and non-taxable supplies. However, these supplies can be further classified depending on the nature of the supply as under:-

• Taxable Supplies – These are supplies of goods or services that are taxable under GST. These supplies are eligible for claiming ITC i.e. the registered taxpayers can avail the ITC or claim refund on taxes paid during purchases. The taxable supplies can be further classified under the following 3 categories :-
• Regular taxable supplies – These are the supplies that attract GST rates above 0% within India.

Example – Sale of furniture attracting 18% GST.

• Nil Rated Supplies – These are the supplies that attract 0% GST by default.

Example – Sale of fresh fruits attracting 0% GST.

• Zero rated supplies – Exports, supplies to a SEZ unit or deemed exports under GST, the GST associated with the items or services involved becomes 0 even though the same would attract a GST rate greater than 0% when sold within India. Such supplies are deemed as zero rated supplies.

Example – Sale of handicrafts are zero rated supplies.

• Non-taxable supplies –
• Exempt supply under GST – The supply of exempt goods or services does not attract GST even though they are within the purview of GST. That said, the registered taxpayer cannot claim ITC on inputs used for making such supplies.

Example – Sale of bread is an exempted supply.

• Non-GST supply – This refers to supply of items which are outside the purview of the GST law.

Example – Electricity supply is a non-GST supply.

Composite Supply and Mixed Supply

Goods and services can be supplied individually or bundled together, thus giving rise to the concept of composite supply and mixed supply.

• Composite Supply – If the goods and services supplied together are a natural bundle (wherever it makes more sense to provide them together than to sell them individually), then it is known as a composite supply.
• Mixed Supply – If the goods and services supplied together are not naturally bundled together (they are not interdependent and can also be sold separately), then such a supply is known as mixed supply.

Schedule I -Activities specified in Schedule I, made or agreed to be made without a consideration covered in the scope of supply

As per Schedule I, the following activities specified that are made or agreed to be made without a consideration will be covered in the scope of supply u/s 7 of the CGST Act, 2017:-

• Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
• Supply of goods or services or both between related persons or between distinct persons, when made in the course or furtherance of business.

However, gifts not exceeding Rs. 50,000/- in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.

• Supply under GST of goods by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal or by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
• Import of services by a person from a related person or from any of his other establishments outside India, in the course or furtherance of business.

Schedule II – Whether supply under GST to be treated as supply of goods or supply of services

One of the major reasons for litigation during the previous indirect tax regime was confusion regarding whether the sale is to be treated as sale of goods or of services. To remove this ambiguity, Section 7(1A) of the Act refers to Schedule II for determining whether a particular transaction is a supply of goods or service.

Activity/Transaction	Type	Nature of Supply
Transfer	Transfer of the title in goods	Supply of Goods
	Transfer of right in goods or of undivided share in goods without the transfer of title thereof	Supply of Services
	Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed.	Supply of Goods
Land and Building	Lease, tenancy, easement, licence to occupy land	Supply of Services
	Lease or letting out, either wholly or partly of the building including a commercial, industrial or residential complex for business or commerce	Supply of Services
Treatment or Process	Treatment or process which is applied to another person’s goods	Supply of Services
Transfer of Business Assets	Goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets	Supply of Goods
	Goods held/used for business are put to private use or are made available to any person for use for any purpose other than business, by/under directions of person carrying on the business	Supply of Services
	Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless – (i) The business is transferred as a going concern to another person (ii) The business is carried on by a personal representative who is deemed to be a taxable person	Supply of Goods
Renting/ Construction	(i) Renting of immovable property; (ii) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier; (iii) Temporary transfer or permitting the use or enjoyment of any intellectual property right; (iv) Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (v) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (vi) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration	Supply of Services
Composite Supply	Following composite supplies:- (i) Works contract as defined in Section 2(119); and (ii) Supply, by way of or part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration	Supply of Services

Schedule III – Neither supply of goods nor services

Section 7(2) lists down the activities which shall not be considered as supply under GST. The said activities can be termed as Negative list under the GST regime. This includes the activities or transactions specified in Schedule III which are as under:-

• Services by an employee to the employer in the course of or in relation to his employment.
• Services by any court or Tribunal established under any law for the time being in force.
• The functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities, Members of other local authorities, any person who is a Chairman, or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.
• Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
• Sale of land and subject to clause (b) or part 5 of Schedule II, sale of building.
• Actionable claims, other than lottery, betting and gambling.
• Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
• Supply of warehoused goods to any person before clearance for home consumption or supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.
• The Central Government may notify such other transactions to either qualify as supply of goods or as supply of services. This notification must be issued only upon recommendations from the Council.

Before going ahead with the GST registration process on www.gst.gov.in, please ensure that you have these GST registration documents. Generally we relate the concept of GST registration with normal taxpayers however under the GST Act, certain other categories of persons are also liable to registration such as GST practitioners, tax deductors, tax collectors, non-resident taxable person, non-resident online services provider, UN bodies, embassies or other notified persons. Even though the GST registration process is the same for all categories of normal taxpayers and other persons, the GST registration documents for each of the category of persons have been specifically laid out by CBIC.

GST registration documents

We have summarized below the GST registration documents along with the format and size details:-

Person seeking registration	GST registration documents	Format and maximum size of the GST registration documents
GST Practitioner	PAN Card	JPG, PDF – 100 KB
	Aadhar Card	JPG, PDF – 100 KB
	Photograph of applicant	JPG – 100 KB
	Proof of qualifying degree	JPG, PDF – 100 KB
	Address proof of place of business as per the table given below depending on the ownership of the premises. In addition to the above proofs, in case of GST Practitioners, the applicant can also submit any certificate or document issued by the Government as address proof of place of business.
	For retired Government officials, pension certificate used by AG office or LPC	JPG, PDF – 1 MB
TDS Registration	PAN Card and Aadhar Card of authorized signatory	JPG, PDF – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	Photograph of drawing and disbursing officer	JPG – 100 KB
	Photograph of authorized signatory	JPG – 100 KB
	Address proof of place of business as per the table given below depending on the ownership of the premises.
TCS Registration for E- Commerce Operators	PAN Card and Aadhar Card of authorized signatory	JPG, PDF – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	Photograph of drawing and disbursing officer	JPG – 100 KB
	Photograph of authorized signatory	JPG – 100 KB
	Address proof of place of business as per the table given below depending on the ownership of the premises.
Non-Resident Taxable Person	Photograph of the authorized signatory	JPG – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country.	JPG, PDF – 100 KB
	Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement.	JPG, PDF – 100 KB
	Address proof of place of business as per the table given below depending on the ownership of the premises.
Non-Resident Online Services Provider	Photograph of the authorized signatory	JPG – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement.	JPG, PDF – 100 KB
	Any one of the following :- (i) Clearance certificate issued by the Government of India Certificate of Incorporation if the company is registered outside India or in India (ii) License issued by origin country	JPG, PDF – 100 KB
UN Bodies, Embassies or Other Notified Persons	Photograph of the authorized signatory	JPG – 100 KB
	Letter of authorization/ Resolution for appointment of authorized signatory	JPG, PDF – 100 KB
	Bank Account in India – Copy of cancelled cheque, extract of passbook or bank statement.	JPG, PDF – 100 KB

Address Proof of Place of Business

For address proof of place of business, the GST registration documents are submitted depending on whether the premises are owned by the applicant, taken on rent or lease, shared or received consent for use of premises from the owner. Thus, for the address proof of place of business, irrespective of the constitution of the business, the GST registration documents depending on ownership are as under:-

Nature of ownership of premises	GST registration documents	Format and maximum size of the GST registration documents
Owned	Legal ownership document along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt	(i) Legal ownership document – JPG/PDF – 1.024 MB (ii) All other documents – JPG/PDF – 100KB
Rented/Leased	Legal ownership document, Rent/lease agreement or Rent receipt with NOC along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt	(i) Legal ownership document – JPG/PDF – 1.024 MB (ii) Rent/Lease agreement – JPG/PDF – 2 MB (iii) Rent receipt with NOC -JPG/PDF – 1 MB (iv) All other documents – JPG/PDF – 100KB
Shared/Consent	Legal ownership document or consent letter along with any one of the following :- (i) Electricity bill (ii) Municipal khata copy (iii) Property tax receipt	(i) Legal ownership document – JPG/PDF – 1.024 MB (ii) All other documents – JPG/PDF – 100KB

Latest Update from CBIC on the GST registration documents

As per the update from CBIC dated 29^th July, 2021 the tax payers who have obtained new GST registration but have not furnished the Bank account details yet, may login and update the same through the Non-core amendment.