After successfully registering for Goods and Services Tax (GST), businesses often undergo a post-registration site visit by tax officials. This site visit is a crucial step in verifying the authenticity of the business premises and the information provided during registration. Ensuring all necessary documents are prepared and available can significantly ease this process. This article details the documents required for a post-registration GST site visit, with a focus on different business structures: Proprietorship, Partnership, and Private Limited companies.

1. PAN Card

The PAN (Permanent Account Number) card is mandatory for all types of business entities. It serves as a unique identifier for the business for tax purposes.

• Proprietorship: PAN card of the proprietor.
• Partnership: PAN card of the partnership firm.
• Private Limited: PAN card of the company.

2. Aadhaar Card

The Aadhaar card serves as a primary identity proof.

• Proprietorship: Aadhaar card of the proprietor.
• Partnership: Aadhaar card of the partners.
• Private Limited: Aadhaar card of the directors.

3. Photograph

Recent photographs of the business premises and key personnel are required.

• Proprietorship: Photograph of the proprietor.
• Partnership: Photographs of the partners.
• Private Limited: Photographs of the directors.

4. Cancelled Cheque

A cancelled cheque is required to verify the bank account details of the business.

• Proprietorship: Cancelled cheque of the proprietor's bank account.
• Partnership: Cancelled cheque of the partnership firm's bank account.
• Private Limited: Cancelled cheque of the company's bank account.

5. MOA, AOA, COI

For Private Limited companies, the following documents are required:

• Memorandum of Association (MOA)
• Articles of Association (AOA)
• Certificate of Incorporation (COI)

These documents provide detailed information about the company's structure, objectives, and incorporation details.

6. Board Resolution

A board resolution authorizing a specific individual to act on behalf of the company is required for Private Limited companies.

7. Authorized Signatory Letter

An authorized signatory letter is necessary to designate the person responsible for signing GST-related documents.

• Proprietorship: Not applicable.
• Partnership: Authorized signatory letter from the partners.
• Private Limited: Authorized signatory letter from the board of directors.

8. Partnership Deed

For partnership firms, the partnership deed is required. This document outlines the partnership agreement between the partners, detailing their roles and responsibilities.

Table of Document Requirements by Business Type

Preparation Tips for the Site Visit

To ensure a smooth site visit, consider the following preparation tips:

• Organize Documents: Arrange all the required documents in a systematic manner. Use folders or binders to keep them organized and easily accessible.
• Clean and Presentable Premises: Ensure that the business premises are clean, presentable, and reflect a professional environment.
• Inform Staff: Inform staff members about the site visit and brief them on the importance of cooperating with the tax officials.
• Designated Contact Person: Assign a designated contact person who will be present during the site visit to assist the officials and provide necessary information.
• Rehearse: Conduct a mock site visit to ensure that all documents are in place and the premises are in order.

Check-list of Documents Required For GST Registration