Changes or Updation not Possible for PAN or State:
The PAN number cannot be changed for a particular GST registration. In this case, there is any mistake in the PAN number or a change in the PAN due to a change in the constitution of business (like proprietor to partnership). Then, the applicant will have no other choice except to file for a fresh registration.
It is because the GSTIN number is based on the PAN and GSTIN gets changed. Likewise, if there is a change in the principal place of business from one State to another, GSTIN gets modified. Therefore, it also requires the cancellation of existing registration and application for a new GST registration.
WHO CAN REGISTER FOR GST?
Below mentioned taxpayers have to apply for GST registration:
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
- Taxable person who supplies goods and the annual turnover of his business is above 40 lakhs and the one who supplies services with annual turnover of rupees 20 lakhs.
- Casual taxable person / Non-Resident taxable person.
- Agents of a supplier & Input service distributor.
- Those paying tax under the reverse charge mechanism.
- Person who supplies via e-commerce aggregator.
- Every e-commerce aggregator.
Documents required for GST Registration
Here are the documents required to complete GST Registration:
- PAN card
- Aadhaar card
- Business address proof
- Bank account statement and cancelled cheque
- Incorporation Certificate or the business registration proof
- Digital Signature
- Director’s or Promoter’s ID proof, address proof, and photograph
- Letter of Authorisation or Board Resolution from Authorised Signatory
