2025-10-08 08:35:25

GST Registration for a Private Limited Company in India

Introduction

Goods and Services Tax (GST) is a type of indirect tax that is applied to the sale of goods and services across India. It is a single, unified system of taxation. If a business's turnover is above a certain threshold, it must register for GST. For goods, the limit is currently Rs. 40 lakh, and for services, it is Rs. 20 lakh. There are some exceptions to this rule. A Private Limited Company, which is a separate legal entity as per the Companies Act, 2013, must register for GST if its turnover crosses these limits, or if it deals with supplies between different states, uses an e-commerce platform, or is involved in other special situations.

GST registration allows a company to legally collect tax, claim tax credits on inputs used in the business, and adhere to the legal requirements set by the CGST Act, 2017. Proper GST registration makes the business officially recognised, ensures compliance with financial rules, and gives access to various benefits needed for smooth operations.

Documents Required for GST Registration for a Private Limited Company

1. Company Identification Documents

Certificate of Incorporation (COI): This document confirms the legal existence of the company.
PAN of the Company: It serves as the unique identification number for the company.
Memorandum of Association (MOA) and Articles of Association (AOA): These documents outline what the company does and its ownership structure.

2 . Proof of Address for the Company’s Main Business Location

A utility bill (electricity, water, or telephone) issued in the company’s name within two months.
If the premises are rented, a rent agreement and a No Objection Certificate (NOC) from the landlord are required.
If the premises are owned, a property tax receipt or proof of ownership is required.

3. Identity and Address Proof for Directors and Authorised Signatories

PAN Card of the directors.
Aadhaar Card of the directors.
Passport, Voter ID, or Driving License (if Aadhaar is not available).

4. Bank Account Proof

A cancelled cheque from the company’s bank account, or
A bank statement showing the company name, account number, and IFSC code.

5. Digital Signature Certificate (DSC)

A Class 2 or Class 3 DSC for the authorised signatory is required for online verification.

6. Additional Documents (if applicable)

Proof of business activities such as licenses, factory registration, or service contracts.
Existing tax registrations like VAT, CST, or Service Tax (for businesses moving from old tax systems).
A board resolution or authorisation letter if someone other than the director is applying for registration.

Process for GST Registration

The entire process is done online, and no paper documents are required.

It is carried out on the official GST portal at https://www.gst.gov.in/

Step 1: Go to the GST Portal

Navigate to Services > Registration > New Registration.

Step 2: Choose the Taxpayer Type

Select “Company” as the business type and choose “Private Limited Company.”

Step 3: Enter Basic Details

Provide the company’s PAN, email, and mobile number of the authorised signatory.
Mention the state and district where the business is based.
Click “Proceed” to get a Temporary Reference Number (TRN).

Step 4: Verify the TRN

Enter the TRN and complete the OTP verification sent to your email and mobile phone.

Step 5: Fill in the GST Application (Part B)

Provide business details like main and additional business locations, and the nature of the business.
Enter details of directors and promoters, including their PAN, Aadhaar, and contact information.
List the goods and services, along with their HSN or SAC codes.
Give the bank account details.
Upload the Digital Signature Certificate (DSC) of the authorised signatory.

Step 6: Upload the Required Documents

Upload COI, PAN, MOA & AOA, proof of business address, bank account documents, and any board resolution (if needed).

Step 7: Verify and Submit the Application

Check all the details carefully and submit the application using the DSC.
Generate an Application Reference Number (ARN) for tracking purposes.

Step 8: Processing the Application

GST officers will review the application and may ask for more information.
If approved, the company will receive a GSTIN and a registration certificate.

Step 9: Download the GST Certificate

The certificate includes the GSTIN, the company’s legal name, main place of business, and date of registration.

Conclusion

In conclusion, GST registration is an essential legal step for a Private Limited Company that exceeds the income limits or engages in inter-state transactions. The process is fully online and paperless, which ensures the company is recognised under the GST system. Once registered, the company is issued a GSTIN and certificate, allowing it to legally collect GST, claim tax credits, and comply with the law. Registering on time also builds trust with customers, suppliers, and government agencies and helps avoid penalties for non-compliance.