• It is a destination based tax on consumption of goods and services.

 In a nutshell, only value addition will be taxed and burden of

tax is to be borne by the final consumer.


The tax would accrue to the taxing authority which

has jurisdiction over the place of consumption which is

also termed as place of supply.


Documents required for GST registration

  • Mobile no.
  • Email id
  • Service tax / Vat- User id & Password
  • For Proprietorship
  • PAN of the Proprietor
  • Address Proof of the Proprietor.
  • Bank Statement
  • Proprietor’s Photograph
  • Statutory Certificate


  • For Limited Liability Partnership
  • Certificate of Incorporation
  • LLP Agreement
  • PAN of the LLP
  • List of Partners
  • Identity Proof of Partners
  • Authorized Signatory’s Photograph
  • Address Proof of Partners


  • For Private Limited Company
  • Corporate Identification Number(CIN)
  • Statutory Registration Certificate
  • PAN of the Company
  • Directors’s DIN
  • Board Resolution/Authority Letter
  • Authorized Signatory’s Photograph
  • Identity proof of Directors
  • Address proof of Directors